2013年会计继续教育会计法答案.docVIP

2013年会计继续教育会计法答案 一.判断题: 1. 《会计法》规定，国有的和国有资产占控股地位或者主导地位的大、中型企业必须设置总会计师。 (2.64分) 正确 错误 2. 会计部门规章由财政部制定，以部长令的形式发布。 (2.64分) 正确 错误 3. 会计规范性文件由财政部制定，以部长令的形式发布。 (2.64分) 正确 错误 4. 个体工商户会计管理的基本办法遵照会计法的规定 (2.64分) 正确 错误 5. 会计账簿登记，必须以经过审核的会计凭证为依据，并符合有关法律、行政法规和国家统一的会计制度的规定。 (2.64分) 正确 错误 6. 在企业中，可以用银行存款日记账代替现金日记账。 (2.64分) 正确 错误 7. 同一控制下的企业合并，应作为事项来处理，用账面价值进行衡量。 (2.64分) 正确 错误 8. 非同一控制下的企业合并，是不同的主体之间发生了交易，用公允价值来进行衡量 (2.64分) requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner