2013春季学期会计制度设计阶段性测验1（2013 spring semester accounting system design phase test 1）.docVIP

2013春季学期会计制度设计阶段性测验1（2013 spring semester accounting system design phase test 1） I. discrimination questions 1. judge and explain the reason The organization of accounting organization can not only stay in the accounting system itself, but also need to be considered in the whole enterprise management system. Answer: right. This is because: 1., accounting activities itself is a system, the design of accounting organizations in all directions to meet all levels of convergence of normative requirements at the same time, but also fully consider the accounting activities of the internal division of labor system; 2. accounting system is a subsystem of the management system of the enterprise, should be matched with the enterprise scale, management policy and strategic planning, so the accounting organization design must be adaptive, such as small and medium enterprises set up smaller accounting organizations will be able to meet the demand of accounting activities. 2. judge and explain the reason The guidelines for the application of enterprise internal control is one of the important documents that should be referred to by the enterprise design accounting system. Answer: right. The accounting system not only standardizes the accounting activities of enterprises, but also embeds them with the internal control systems of enterprises. 3. judge off reasons. The core function of accounting system is to guarantee the quality of accounting information and to improve the efficiency of accounting work. Answer: wrong. Its core function is to ensure the realization of enterprise financial reporting objectives. It is not to guarantee the quality of accounting information and to improve the efficiency of accounting work. 4. judge and explain the reason Text description is the most widely used method in the design of accounting systems. It illustrates the use of accounting systems in written language. Such as the design of accounting documents and accounting books. Answer: wrong. Text