《2012天津会计第一章 会计法律制度)（The 2012 chapter Tianjin accounting accounting legal system)）.doc》由会员分享，可在线阅读，更多相关《2012天津会计第一章 会计法律制度)（The 2012 chapter Tianjin accounting accounting legal system)）.doc（40页珍藏版）》请在三一文库上搜索。
1、2012天津会计第一章 会计法律制度)（The 2012 chapter Tianjin accounting accounting legal system)）Chapter 1 accounting legal systemFirst, single choice questions1. on the basis of the audited accounting documents, the registered books are ().A. violation of the rules of accounting supervision of the unitB. violates
2、the requirements of the appointment of the accounting personnel of the unitC. violation of the accounting rules of the unitD. falsification, alteration of vouchers, account books and statements2. when the general accountant handles the handover of the accounting work, the person responsible for the
3、supervision should be ().Person in charge of A. unitB. accounting personnel in other positionsC. personnel department headD. heads of accounting institutions3. in the following options, the statement of accounting jobs is incorrect.A. one person at one postB. more than one gangC. one person, many po
4、stsD. a gang of people4. the subject of the preliminary accounting qualification examination in the following options is ().A. financial managementB. economic lawC. junior accounting practiceD. tax related laws5. according to the provisions of the accounting law of China, the qualification certifica
5、tes that must be obtained by the personnel engaged in accounting work include ().A. economist qualification certificateB. accounting qualification certificateC. senior high school diplomaD. certificate of Certified Public Accountant6. the establishment of a bookkeeping agency, except in addition to
6、the provisions of state laws and administrative regulations, belongs to the following conditions.A. the person in charge of bookkeeping business has the qualification of professional and technical positions above the accountantB. provides accounting information to the competent departmentC. provides
7、 truthful, complete original vouchers and other relevant information to the bookkeeping agency in timeD. shall keep confidential the trade secrets which are known in the execution of business7. the organization of the following units that can not carry out the accounting personnel withdrawal system
8、is ().A. state owned enterprisesB. state organsC. partnershipD. institutions8. the accounting work refers to a supervision system for the audit and visa of the economic activities of the entrusted units according to the law of the certified public accountants and their accounting firms.A. mass super
9、visionB. social supervisionC. unit internal supervisionD. government oversight9. audit, taxation, securities supervision, peoples Bank, insurance regulatory departments, in accordance with the provisions of the responsibilities and permissions, the unit (or) the implementation of supervision and ins
10、pection.A. accounting informationB. accounting behaviorC. economic activitiesD. accounting personnel10., a unit Jia mainly responsible for contract signing, business handling and other matters, in accordance with the requirements of the internal accounting control system, the following Jia can not b
11、e part of the post is ().A. technology developmentB. registration of expenses, revenues and expendituresC. marketing and planningPerson in charge of D. unit11. accounting year is the time interval of accounting with () as the unit.A. monthsB. quarterC. half yearD. year12. of the following items, whi
12、ch are not in the accounting records, are ().A. accounting voucherB. accounting booksC. financial accounting reportD. annual financial plan13. the following items which are not included in the accounting statements of enterprises are ().A. profit statementB. income and expenditure statementC. balanc
13、e sheetD. cash flow statement14. general ledger can be used in the form of ().A. book bookB. loose leaf accountC. card accountD. form account15. the basic elements of the voucher must not include (signature) or seal.A. fill in personnelB. ManagerC. accounting personnelD. accounting agency head or Ac
14、counting Officer16., the accounting law stipulates that accounting is the most basic requirement for accounting and the key to ensure the quality of accounting data.A. corporate profits as the primary goalB. accuracy and integrityC. actual economic business as the basisD. authenticity and integrity1
15、7. () should be responsible for the authenticity and integrity of the accounting work and accounting data of the unit.A. auditorsB. heads of accounting institutionsC. chief accountantLegal representative of D. unit18. the national organization of Certified Public Accountants is ().A. China Associati
16、on of Certified Public AccountantsB. Ministry of FinanceC. China Securities Regulatory CommissionD.State Administration for Industry and Commerce19. according to the provisions of the accounting law of the Peoples Republic of China, the government departments responsible for the national accounting
17、work are ().A. Ministry of FinanceB. State Administration of TaxationC. Audit OfficeD. Department of Commerce20. among the following, accounting administrative regulations are ().A. accounting law of the Peoples Republic of ChinaB. enterprise accounting systemC. chief accountant OrdinanceD. financia
18、l enterprise accounting systemTwo, multiple-choice questions1. according to the provisions of the accounting law, the administrative responsibilities of forging, altering, concealing or intentionally destroying accounting materials include ().A. BulletinB. shall be ordered to correct within a time l
19、imitC. fines and administrative sanctionsD. revoke the accounting qualification certificate2. in the following items, the act of not setting up accounting books in accordance with the law includes ().A. set up accounting booksB. is inconsistent with the compilation of financial accounting reports pr
20、ovided by different accounting data usersC. fails to establish and implement the internal accounting supervision system in accordance with the regulationsD. foreign invested enterprises only use English as accounting recordsAccording to the provisions of the 3. standard basic accounting work, the fo
21、llowing, the cashier can not work (and).A. audit workRegistration of B. fixed assets cardsC. income, expenses, credit and debt account registrationD. accounting archives keeping work4. accounting professional qualification is divided into ().A. Junior QualificationB. intermediate qualificationC. sen
22、ior qualificationsD. high school qualification5. the following conditions, which are not required to engage in accounting work, have ().A. has a junior accounting technical qualification certificateB. obtain accounting qualification certificateC. has a college degree or above certificate in accounti
23、ngD. obtain certified public accountant qualification certificate6. the bookkeeping agency and its employees should refuse to request the client to make a draft of it.Improper accounting treatment of A.B. provides false accounting statementsC. does not conform to laws and administrative regulationsD
24、. does not conform to the unified accounting system of the state7. the units who implement the challenge system, the immediate relatives of the accounting personnel may act as their own units.A. heads of accounting institutionsB. sponsor accountantC. cashierD. audit8. social supervision over account
25、ing work includes ().A. certified public accountant audits the economic activities of the entrusted unitsB. certified public accountants to verify the economic activities of the entrusted unitsC. units and individuals report violations of the accounting legal systemD. financial department supervisio
26、n over accounting behavior of unit accounting personnel and accounting institutions9., the main body of government supervision of accounting work is ().A. securities regulatory authorityB. audit departmentC. tax door departmentD. accounting firm10. accounting supervision is one of the basic function
27、s of accounting, which refers to the accounting personnel at the same time in the accounting, to the specific subject () review.A. authenticityB. legitimacyC. rationalityD. accuracy11. in the following basic provisions concerning the standard currency of accounting, the statement is correct.If the u
28、nit of revenue and expenditure of the A. business is denominated in the currency other than RMB, the currency other than RMB can be used as the bookkeeping standard currencyB. units that are denominated in currencies other than RMB can be reflected in currencies other than RMB when preparing financi
29、al accounting reportsIf the C. business is based on the currency other than RMB, RMB must be used as the bookkeeping standard currencyD. units which are denominated in currencies other than RMB should be converted into RMB in accordance with certain foreign exchange rates when preparing financial ac
30、counting reports12. according to the provisions of the accounting legal system, the following statements relating to the accounting archives, in line with the provisions of ().A. accounting archives include accounting vouchers, accounting books, financial accounting reports and other accounting data
31、, etc.B. accounting records by the accounting institutions responsible for sorting and filing, and kept for 1 years, after the expiration of the accounting archives management organization custody transfer unitC. unit accounting files must not be borrowed,In case of special circumstances, the origin
32、al or original copy can be provided through the approval of the person in charge of the unitThe accounting records of D. are kept in regular storage, and the storage period shall be counted from the first day after the end of the accounting year13., the person in charge of the unit is the main body
33、of the financial accounting report provided by the unit, and must ensure the financial accounting report provided by the foreign company.A. authenticityB. integrityC. continuityD. comprehensiveness14. set up the types and specific requirements of accounting books, in accordance with the provisions.A
34、. accounting law of the Peoples Republic of ChinaB. unified national accounting systemC. registered accountantD. regulations on enterprise financial accounting report15. the following statements concerning the processing of original documents are incorrect.A. accounting institutions and accountants
35、must audit the original vouchers in accordance with the provisions of the unified accounting system of the stateB. is not entitled to accept the original documents which are inaccurate or incomplete, and report to the person in charge of the unitC. shall return the original documents which are untru
36、e or illegal, and require corrections and supplements in accordance with the provisions of the unified accounting system of the stateAll contents recorded in D. original documents shall not be altered16. in the following items, the act of altering accounting vouchers has ().The A. of a company for a
37、 customer a false false invoices, and receive commissions according to the par value of 10%B. a clerk will purchase invoice amount 500 thousand yuan, with erasing Ling was revised to 800 thousand yuan reimbursementC. a cash cashier in an enterprise will change the amount of 7000 yuan on an expense a
38、ccount to 9000 yuanD. purchase department transfers a purchase invoice, the original amount calculation is wrong, the ticket issuing unit has corrected and stamped the official stamp of the issuing unit17. according to the regulations, the management of the accounting work of the unit includes ().Or
39、ganization and leadership of A. accounting workMarket supervision of B. accounting workSelection and appointment of accounting personnel in C.Evaluation of D. accounting professionals18. CPA Association is a social organization composed of certified public accountants, which performs the function of
40、 self-discipline management. Its main responsibilities include ().A. formulate self-discipline management standards, punish violations of self-discipline management practicesB. annual inspection of the qualifications and practice of Certified Public AccountantsC. organize and promote member training
41、D. coordinate internal and external relations in the industry, support members to practice according to law, and safeguard the legitimate rights and interests of members19. according to the regulations, the following accounting administrative functions are included.Establishment and implementation o
42、f A. accounting standards system and related standards and normsB. accounting market managementEvaluation of C. accounting professionalsD. accounting supervision and inspection20. the unified accounting system of the state refers to the system of accounting and accounting formulated by the financial
43、 department of the State Council in accordance with the accounting law, including departmental regulations and normative documents.A. accounting supervisionB. accounting institutions and AccountantsC. legal liabilityD. accounting managementThree. Judgment questions1. the transfer of personnel due to
44、 illness or other reasons can not personally transfer procedures, the approval of the person in charge of the unit, you can not handle the transfer procedures. ()Y.N. wrong2. the forms of legal liability in violation of the accounting law include civil liability and criminal responsibility. ()Y.N. w
45、rongThe 3. person in charge of the unit to perform their duties according to law, resist the violation of the accounting law provisions of the act the accounting staff to take revenge behavior, also belong to the illegal behavior. ()Y.N. wrong4. accounting professional positions include senior accou
46、ntant, accountant, assistant accountant and accountant. The senior accountant for senior positions, accounting for intermediate positions, and for junior accountant assistant accountant. ()Y.N. wrong5. accounting qualification certificate is a certificate of accounting qualification, which is effective throughout the country. ()Y.N. wrong6. units that should set up accounting books according to law but do not have the conditions for setting up accounting institutions or accounting personnel may entrust agency to handle accounting business. ()Y.N. wrongSevenThe accounting law