2017会计继续教育-基础会计.pdf

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1、下列关于会计凭证的说法，错误的是（）。A.是记录经济业务、明确经济责任，并据以登记账簿的书面证明B.按照编制程序和用途不同，可分为原始凭证和记账凭证C.购销合同、费用预算属于原始凭证D.原始凭证按照来源的不同，分为外来和自制原始凭证正确答案：C 银行为公司代收光明公司购货款77 600 元，银行已收妥并入账，但公司尚未接到银行收款通知。属于未达账项中的（）。A.企业已收银行未收B.企业已付银行未付C.银行已收企业未收D.银行已付企业未付正确答案：C 下列选项中，与资产类的借贷记账法的账户结构相同的是（）。A.负债类B.所有者权益类C.收入类D.成本类正确答案：D 下列说法错误的是（）。A.移交

2、人员对自己经办且已经移交的会计资料的合法性、真实性，不再承担法律责任B.专人负责监督移交C.必须按照移交清册逐项移交D.接管人员应继续使用移交前的账簿，不得擅自另立账簿，以保证会计记录前后衔接，内容完整正确答案：A 会计信息要与其使用者相关，要求会计信息具有反馈价值和预测价值，体现了会计信息质量的（）。A.可靠性B.相关性C.可理解性D.可比性正确答案：B 以了解企业经营成果的构成和评价企业的获利能力B.了解和考核企业管理水平的高低，并评价企业纳税情况C.利润表也是预测现金流量的基础，是企业编制现金流量表的重要依据D.可以提供进行财务分析的有关数据正确答案：D 要求各单位的会计机构、会计人员对

3、本单位的经济活动进行会计监督的部门规章制度是（）。A.会计基础工作规范B.财政部门实施会计监督办法C.小企业会计制度D.事业单位会计制度文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3

4、T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A

5、7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5

6、P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10

7、G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M

8、8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9

9、N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7文档编码:CA8J9N5P3J1 HK2F1J10G3T2 ZN8N9R2M8A7正确答案：A 红字更正法的适用范围是（）。A.记账凭证错误引发登账错误B.记账凭证正确，登记账簿错误C.记账以后发现记账凭证所列

10、账户对应关系正确无误，只是所记金额少于正确金额D.所有记账错误的情况正确答案：A 向银行借入长期借款300,000 元，转入本单位存款户，此经济业务对会计等式的影响是（）。A.引起资产项目和负债项目同时等额增加B.只涉及到负债项目内部一个项目增加，一个项目减少，增减金额相等C.引起资产项目内部一个项目增加，一个项目减少D.只涉及股东权益内部一个项目增加，一个项目减少，增减金额相等正确答案：A 实际收到资本超过其在注册资本或股本中所占的份额，应计入（）。A.实收资本B.本年利润C.资本公积D.盈余公积正确答案：C 下列不属于会计档案得是（）。文档编码:CP2U8Y5N10G2 HS1L10N8F

11、2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8

12、F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N

13、8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10

14、N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L1

15、0N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L

16、10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1

17、L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6A.会计移交清册B.会计档案保管清册C.会计账簿D.单位的预算、计划的文件材料正确答案：D 根据汇总记账凭证登记总分类账的一种

18、账务处理程序的是（）。A.记账凭证账务处理程序B.原始凭证账务处理程序C.科目汇总表账务处理程序D.汇总记账凭证账务处理程序正确答案：D 1 月末，万达公司按100 元/人的标准提取职工食堂伙食补贴。企业职工共计123 人，其中生产 A产品工人 56 人，生产 B产品工人 35 人，车间管理人员21 人，行政管理部门人员11 人。则应记入制造费用（）。A.5600 B.3500 C.2100 D.1100 正确答案：C 全面清查是指对本企业的全部财产（货币资金、实物资产和往来款项等）进行的盘点和核对。其适用范围不包括（）。A.企业撤销、合并、资产重组或改变隶属关系时B.企业清产核资时文档编码:

19、CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码

20、:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编

21、码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档

22、编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文

23、档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6

24、文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D

25、6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6C.年终决算前D.普通员工调离工作前正确答案：D 指按照当前市场条件，重新取得同样

26、一项资产所需支付的现金或现金等价物金额，是指会计计量属性中的（）。A.历史成本B.重置成本C.可变现净值D.现值正确答案：B 资产负债表中的静态会计要素包括（）。A.资产B.所有者权益C.负债D.利润正确答案：A,B,C 汇总记账凭证分为汇总收款凭证、汇总付款凭证和汇总转账凭证三种格式。其中汇总收款凭证和汇总付款凭证分别按照（）的借方和贷方设置。A.库存现金B.银行存款C.应收账款D.库存商品文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G

27、2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10

28、G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N1

29、0G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N

30、10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5

31、N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y

32、5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8

33、Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6正确答案：A,B 会计的基本职能包括（）。A.核算B.监督C.预测D.决策正确答案：A,B 存货包括下列选项中的（）。A.持有以备出售的产成品或商品B.处在生产过程中的在产品C.在生产过程或提供劳务过程中耗用的材料和物料D.委托加工物资正确答案：A,B,C,D 下列关于账户的

34、说法正确的是（）。A.会计核算的一种专门方法B.基本特征是具有一定结构C.与会计科目的内容一致D.与会计科目不同的是会计科目无结构，账户有结构正确答案：A,B,C,D 下列关于原始凭证的说法正确的是（）。文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8

35、F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N

36、8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10

37、N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L1

38、0N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L

39、10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1

40、L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS

41、1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6A.外来原始凭证是指经济业务发生时从其他单位或个人直接取得的原始凭证B.汇总凭证指根据若干同类经济业务的原始凭证定期加以汇总重新编制的凭证C.“汇款通知单”、“扣款通知单”按用途分类为通知凭证D.领料单、差旅费报销单，按格式分类分为专用凭证正确答案：A,B,C,D 会计核算的方法包括（）。A.登记账簿B.成本计算C.财产清查D.编制财务会计报告正确答案：A,B,C,D 关于会计科目的说法，正确的是（）。A.是设置账户所必须遵循的规则和依据B.设置原则之一必须结合会

42、计要素的特点C.设置原则之一必须符合财务会计报告目标的要求D.设置原则之一贯彻统一性和灵活性相结合的原则正确答案：A,B,C,D 会计机构设置原则有（）。A.在符合国家有关规定的前提下，根据业务需要设置会计机构B.对于单独设置会计机构的单位，应指定会计机构负责人C.对于未单独设置会计机构的单位，应在其他机构配备会计人员，并在会计人员中指定会计主管人文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8

43、V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G

44、8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6

45、G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R

46、6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10

47、R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV1

48、0R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV

49、10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6员D.没有设置会计机构的单位可以实行代理记账E.必须设置会计机构正确答案：A,B,C 记账凭证的填制要求包括（）。A.手续完备B.内容齐全C.书写规范D.填制及时正确答案：A,B,C,D 造成财产账实不符的原因有（）。A.由于财产物资本身的性质和受自然条件的影响，产生干耗、湿涨和自然挥发等现象B.会计人员在登记账簿时，发

50、生漏记、重记、错记或计算上的错误C.财产物资在收发时，由于计量、检验不准，造成品种、数量上的差错D.由于管理不善或工作人员失职而造成财产物资的短缺、残损或变质正确答案：A,B,C,D 平行登记的要点包括（）。A.同依据B.同时期C.同方向D.同金额文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码:CP2U8Y5N10G2 HS1L10N8F2C6 ZV10R6G8V8D6文档编码