2012会计继续教育真题(满分卷)（2012 continuing education of accounting Zhenti (out of volume)）.docVIP

2012会计继续教育真题(满分卷)（2012 continuing education of accounting Zhenti (out of volume)） 2012 Yunnan accountant continuing education examination questions (administrative career class 48 hours) (mark) -------------------------------------------------------------------------------- Your answer to this question is: 100 -------------------------------------------------------------------------------- The following is your answer: The following formula for the calculation of annual surplus funds is correct. A. balance fund = total revenue for the year - actual expenditure for the year B. annual balance fund = total revenue of the year - actual expenditure for the year - 5% of maintenance and personnel training fund in annual medical income C. annual balance fund = total revenue of the year - actual expenditure for the year - 7% of maintenance and personnel training fund in annual medical income D. annual balance fund = total revenue of the year - actual expenditure of this year + 7% of the annual medical income and maintenance training fund Topic type: individual choice question The correct answer: C Your answer: C The accounting center shall exercise unified management over the accounting archives of the primary medical and health institutions under their jurisdiction and transfer them to the original units for safekeeping. A. a year B. two years C. five years D. ten years Topic type: individual choice question The correct answer: B Your answer: B Under the new system, the following statements are correct. A. hospital deposits in other financial institutions into the bank deposits account B. receivable from hospital patients is used to transfer medical bills receivable from the paid part of the inpatient or to transfer the patients payment arrears C. new regulations for high value materials requirements, in the inventory of materials under the set of specialized two levels of detailed accounting The accounts payable written off at D. hospital shall be credited to other busines