《新编预算会计》考试题（Examination questions of new budget accounting）.docVIP

下载本文档

3
0
约 12页
2017-10-05 发布于河南
举报
版权申诉

《新编预算会计》考试题（Examination questions of new budget accounting）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

《新编预算会计》考试题（Examination questions of new budget accounting）

《新编预算会计》考试题（Examination questions of new budget accounting） Online examination of new budget accounting examination questions First, individual choice questions (10 questions) 1. the revenues obtained from the sale of fixed assets by institutions shall be recorded as (a). A. special fund B. other income C. non operating income D. enterprise fund A B C D 2., a business unit in early 2009 business fund, the general fund balance of 5 million yuan. In 2009, the income of the institution was 53 million yuan, and the business expenditure was 48 million yuan. The fund allocated to the special fund was 8 million yuan and the expenditure was 7 million yuan. The project was not completed at the end of the year; the foreign investment was 6 million yuan. Assuming that no consideration is given to the calculation of income tax and earmarked funds, the funds average fund balance at the end of 2009 is (a) $10000. A.400 B.550 C.450 D.300 A B C D 3. institutions shall pay no attention to the accounting procedures for the purchase of fixed assets by direct financial payment methods (D). A. financial aid income B. business expenses C. fixed fund D. expenditure A B C D No main property sales income 4. institutions have, in the accounting treatment should be credited to the account is (a). A. budget payable B. other income C. operating income D. career income A B C D 5., a business unit in the 2005 annual income of 80 million yuan, business expenses of 70 million yuan; operating income of 10 million yuan, operating expenses of 12 million yuan; foreign investment in monetary funds 5 million yuan. Assume that the public fund of the institution in the beginning of the year, the general fund balance is 5 million yuan, without considering other factors. The general fund balance of the undertaking fund of December 31, 2005 is (b) 10000 yuan. A.800 B.1 000 C.1 300 D.1 500 A B C D 6. of the following funds of a public institution that do not belong to a special fund are (a). A. investment fund