(必看)深圳2014年会计证考试模拟试题.docxVIP

（必看 ）深圳 2014 年会计证考试模拟试题 1 （必看）深圳 2014 年会计证考试模拟试题 一、单项选择题 （下列各小题备选答案中，只有一个符合题 意的正确答案。本类题共计 20 分，每小题 1 分。多选、错选、 不选均不得分。 ） 1．在我国，各单位的会计机构和会计人员是（） 。 A .政府监督的对象 社会监督的对象 c.单位内部会计监督的主体 D .单位内部会计监督的对象 各单位采用的会计处理方法，确有必要变更的，应当按 照国家统一的会计制度的规定 变更，并将（）在财务会计报告中说明。 A .变更的办法 变更的背景 变更的依据 D .变更的原因、情况及影响 职业道德的特征是职业性、继承性、实践性和（） 。 A .教育性 特殊性 强制性 D .多样性 在下列账目中，出纳人员可以登记的是（） 。 A .费用明细账 收入明细账 固定资产明细账 D .债权债务明细账 下列对编制财务会计报告的表述不正确的是（） 。 A .财务会计报告应当依据会计账簿记录和有关会计资料编 制 bvi ousl y, face Chinas Socialist system, the Communist Party is not the party. In that ca se, political chaos has been very tight. Is remodeling or reconstr uction, is a corre ction or a stove. Whether to t urn right or left, is back t o the source or put forward new political i deas. This is to determine the road probl ems in China, is also the key out of the deep water of the reform of the economic system. After 18, the new Ce ntral coll ective lea dership attaches great importa nce t o political or ientation. First, the Central eight articles as a starting poi nt, starting from the Central Gov ernments self-restraint, w hich prea ches a nd pro-image, br ought fresh feeling to the community. Secondl y, before reform and openi ng up and reform and ope ning tw o peri ods after non-negative, untyi ng the tangle of the society a long time on this issue. Third, a new ge neration of party lea ders on various occasions to Ma o Ze-Dong a nd M ao Ze-Dongs thoug ht of evaluation ha s room for manoeuvre, throug h to the r uling ideol ogy of Mao Ze dong thought, is t he call of the soul to the S ocial ist Revoluti on and constr ucti on. Em pty talks jeopardize national interest s and try agai n, is an affirmation of Deng Xiao-pi ngs reform idea s. These strong politi cal sig nal showi ng a new ge neration of polit ical leader s is still kee ping to t he Socialist roa d. Four is revisiting the talki ng to Mao Ze-Dongs histori cal cy cle of high profile anti-corruption a nd t he importance of the Constit ution, reorgani zation is ba d style