2012年甘肃会会计人员继续教育试卷(答案)（Accountants in Gansu continue to teach papers in 2012）.doc

2012年甘肃会会计人员继续教育试卷(答案)（Accountants in Gansu continue to teach papers in 2012） Gansu province 2012 administrative institutions financial and accounting examination Test paper type: time limit test papers, test time: 150 minutes, check results A multiple-choice question (the 20 items, each item of 2 points, a total of 40 points. Every day the alternative answers, only one with the correct answer). 1. budget revenues are financial funds that are centrally collected through concentration. A. Finance Department B. bank C. tax authorities D. treasury or treasury collection A B C D [correct answer]: D Whether or not any payment method for the budget receipts is made, the budgetary revenues shall be paid directly or aggregated to the treasury or treasury collection office. At the end of 2., the administrative unit shall transfer the balance of the income and expenditure account into () the subject. A. balance B. business balance C. operating balances D. financial revolving fund A B C D [correct answer]: A [analytic]: Check the balance of the examination. At the end of the year, the administrative unit shall transfer the balance of the income and expenditure account into the balance account. 3. in transit is an account of the total financial budget. A. asset class B. liabilities class C. net assets class D. income category A B C D [correct answer]: A [resolution] the money in transit is a transitional account, belonging to an asset account in the financial budget. 4. any unit that directly grants funds or establishes financial relations to the financial departments at the corresponding level is (). A. chief accounting unit B. level two accounting unit C. level three accounting unit D. basic accounting unit A B C D [correct answer]: A [analytic]: In charge of the accounting entity refers to the finance department at the same level of direct funding annunciation relationships or establish financial relations (budget approval, financial plans and accounting statements, and appr