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Financial Regulations and Accounting Professional Ethics, the p>29 Zhejiang Accounting Qualification Examination Paper

1. Multiple choice questions

1. China's current Accounting Law was revised and passed in ().

A, January 21, 1985? B, December 29th, 1993 c, October 31st, 1999? D, December 31, 1999

2. According to the procedures stipulated in the Legislative Law, the accounting system and measures formulated by the financial department of the State Council and promulgated by the head of the department belong to ()

A. Accounting laws? B, accounting administrative regulations? C. accounting regulations? D, accounting normative documents

3, 26 2? On May 15th, the Ministry of Finance issued "Accounting Standards for Business Enterprises-Basic Standards" in Beijing. ) will be implemented.

A, July 1, 26? B, January 1, 27? C. January 1, 28? D, January 1, 29

4. According to the provisions of the Accounting Law, the person in charge of the unit should () on the financial accounting report provided to the outside world.

A signature b signature or seal c seal? D signature and seal

5. The accounting information provided by the enterprise should reflect all important transactions or events related to the financial status, operating results and cash flow of the enterprise. ) the requirements of the principle.

A, relevance? B, clarity? C. authenticity? D. Importance

6. The same or similar transactions or events in different periods of the same enterprise shall adopt consistent accounting policies and shall not be changed at will. If it is really necessary to change, it shall be explained in the notes. This is (? ) the requirements of the principle.

A, comparability? B, timeliness? C. relevance? D, substance is more important than form

7. The contents and results reflected by the accounting data are consistent with the contents and results of the actual economic business in this unit, indicating that the accounting data has (? ）。

A, authenticity? B, integrity? C, comparability? D, timeliness

8. The business income and expenditure of a foreign-invested enterprise is mainly in US dollars, and there is also a small amount of RMB. According to the provisions of the Accounting Law, in order to facilitate accounting, the unit can adopt (? ) is the bookkeeping base currency, but the prepared financial and accounting reports shall be converted into RMB.

a. RMB? B, RMB and USD? C. euros? D. USD

9. For the original vouchers with inaccurate and incomplete records, the accountant shall ().

A, refuse to accept, and report to the leader, asking to find out the reason. B, be returned, and require the handling personnel to make corrections and supplements according to the provisions of the unified national accounting system.

C, should be destroyed, and report to the leader, ask to find out the reason. D, refused to accept, and can't let the handling personnel to correct, supplement

1, the following, (? ) proof of charge to an account can not attach the original voucher.

A, closing and correcting errors? B, purchasing business? C. debt settlement? D. Collection business

11. The object of internal accounting supervision is the company's (? )

A, accounting institutions? B, accounting personnel? C. economic activities? D. Person in charge of the unit

12. The following are not the basic requirements of the internal accounting supervision system of the unit (? )

a. The procedures for mutual supervision and mutual restraint in the decision-making and implementation of major economic matters should be clear. B. The methods and procedures for regular internal audit of accounting materials should be clear.

C. The responsibilities and authorities of personnel related to accounting matters should be clear. D. The accounting file management system should be clear.

13. Audit, taxation, securities supervision, the People's Bank of China and insurance supervision departments can, in accordance with the prescribed responsibilities and authorities, conduct relevant audits. ) implement supervision and inspection.

A, accounting information? B, accounting behavior? C. economic activities? D. Accounting personnel

14. The personnel holding the accounting qualification certificate have left the accounting post for more than (? ) months, should be registered with the original accounting qualification management institutions for the record.

A、? 6? B? 、4? C? 、3? D、? 1

15. The following positions are not in compliance with the regulations (? ）。

A, accounting file keeping and income registration? B、? Chief Financial Officer and General Ledger C? , cashier and accounting file keeper d? Chief financial officer and auditor

16. Among the following items, what does not belong to the business scope of the agency bookkeeping institution is (? )

A. Providing financial and accounting reports to the outside world B. Providing tax information to the tax authorities C. Auditing original vouchers, filling in accounting vouchers, registering accounting books, etc. D. Issuing audit reports

17. What if the accounting information is handed over? It was found that the problem occurred during the period of handling accounting work by the handed-over personnel, and it was caused by (? ) responsible.

A, the original handing-over personnel b, the supervisor at that time c, the person in charge of the accounting office d, and the person in charge of the accounting office

18. According to the regulations, the accumulated training (face-to-face teaching) time of the personnel holding the accounting qualification certificate shall not be less than (? ) hours.

A、96? B? 、48? C、? 32? D、? 24

19. According to the requirements of the accounting personnel avoidance system in the Basic Accounting Work Standard, the accounting supervisor? The immediate family members of the personnel shall not serve as the () of the unit.

A the person in charge of the accounting institution? B? Internal auditors? C? Cashier D audit

2, according to? The Accounting Law stipulates that the financial department of the people's government at or above the county level may, while ordering it to make corrections within a time limit, be directly responsible for the act of not setting up accounting books according to law? Personnel and other directly responsible personnel, punishable by (? ) yuan fine.

A、1-1? B? 、? 2-2? C? 、3-3? D、? 5-5

21. Among the following expressions about accounting records, which one meets the requirements of the Accounting Law? ）。

A, in ethnic autonomous regions, accounting records can only use one national language commonly used locally

B, for foreign enterprises in China, accounting records can only use their own language

C, for foreign enterprises in China, accounting records can use their own language while using Chinese

D? The accounting records of Chinese enterprises abroad must all be in Chinese

22. Regarding the basic requirements for handling payment and settlement, the following expression is incorrect? The purpose is ()

A, bills and settlement vouchers printed in accordance with the unified regulations of the People's Bank of China must be used

B, and the signatures on bills and settlement vouchers must be signed and stamped

C, and the amounts in bills and settlement vouchers should be recorded in Chinese capital and Arabic numerals at the same time, which must be consistent

D, and the amount, date of issue and name of payee of bills and settlement vouchers cannot be changed. ）。

A, February 2th? B, February 2th c, zero February 2th? D, , 2, and 2 days

24. What does the depositor need to implement the approval system when opening a deposit account? )

A, basic account b, temporary deposit account c, special deposit account opened by budget unit d, temporary deposit account opened for registered capital verification

25. Unless otherwise specified, depositors shall open company bank settlement account, and from the date of opening (? ) working days, can use the account for payment business.

A、3? B、? 5? C? 、1? D、? 15?

26. Depositors should open (? ）。

a. general deposit account? B、? Basic account? C、? Special deposit account? D? Temporary deposit account

27. What is the number of depositors who apply to open a general deposit account for borrowing or other settlement needs? ）。

a. Only one can be opened? B, no more than two C's, no more than three D's, and no restrictions

28. Regarding the use of personal bank settlement accounts, the following expression is incorrect (? )

a. Personal bank settlement account is used for personal transfer receipt and payment and cash deposit and withdrawal. B. Personal bank settlement account has ordinary transfer settlement function.

c. Credit instruments such as checks cannot be used through personal bank settlement account? D, insurance claims can be transferred to personal bank settlement account

29, when filling in the bill amount, such as ￥25.37, its Chinese capital should be written as (? )

A, twenty-five thousand yuan and thirty-seven cents? B, RMB twenty thousand five hundred and thirty-seven cents

C, RMB twenty thousand five hundred and thirty-seven cents D, RMB twenty thousand five hundred and thirty-seven cents

3. Among the following items, which is the basic party of the bill? )

A, the drawer? B、? Acceptor? C. guarantor? D. Endorser

31. The presentment payment period of a cashier's check is from the date of issue (? ) Prompt the payer for payment.

A? Ten days? B、? A month? C、? Two months? D? Six months

32. Among the following statements about bills, what is incorrect is (? )

A. In China, bills include bank drafts, commercial drafts, checks and cashier's checks

B. Bills are issued by the drawer according to law, and it is agreed that he or the entrusted payer will unconditionally pay a certain amount of securities to the payee or the holder at sight or on a specified date

C. The issuance, acquisition and transfer of bills should follow the principle of good faith. With real transaction relationship and creditor-debtor relationship

D. All bills in China are bearer bills, which can be circulated and transferred by endorsement

33. Among the following items, the items that are not required to be recorded on the bank draft are (? )

A promise of unconditional payment b payment date? C? A certain amount? D? Payer's name

34. If a taxpayer engaged in production or business operations obtains an industrial and commercial business license (including a temporary industrial and commercial business license), it shall, from the date of obtaining the industrial and commercial business license (? ) to apply for tax registration within days.

A、? 15? B、? 3? C? 、45? D、? 6

35. Among the following statements about special VAT invoices, which is incorrect? ）。

a. Special VAT invoice refers to an invoice specially used to settle sales loans and provide processing, repair and replacement services.

b. Only those who are recognized as general VAT taxpayers by the state tax authorities can obtain and purchase special VAT invoices. Small-scale taxpayers and general taxpayers under legal circumstances are not allowed to obtain and use special VAT invoices.

c. Special VAT invoices are uniformly printed by enterprises designated by the tax authorities of provinces, autonomous regions and municipalities directly under the Central Government.

d. Special VAT invoices should be

36. Regarding the requirements for issuing invoices, which of the following statements is incorrect? ）。

A, invoices are not allowed to be issued without business

B, invoices should be filled out in numerical order, and all of them should be copied or printed at one time, and the invoice and deduction should be stamped with the official seal of the company or dedicated to the invoice? Chapter

C. The invoice should be filled in Chinese

D, and the time limit and place of invoice issuance should comply with the regulations

37. The tax collection method generally applicable to taxpayers with small production scale, imperfect account books, low financial management and accounting level, scattered products and scattered tax sources is ()

A. Check and collect? B, auditing and collecting C, entrusting and collecting D, checking and collecting

38. Accountants are clear about public and private, not greedy and not occupying, law-abiding, honest and clean, and become a conscious behavior. This is the accounting professional ethics (? ) requirements.

A, honest and trustworthy? B, objective and fair? C? Adhere to the guidelines? D? Integrity and self-discipline

39. Which of the following does not belong to the accounting profession? What is the basic requirement of honesty and trustworthiness in morality? )

A, be honest, tell the truth, do honest things, and don't cheat. b, be cautious in practice, and reputation is paramount.

C? Do things according to law, be loyal to their duties d, keep secrets, and not be tempted by interests

4. Accountants have a correct attitude, do things according to law, and when dealing with accounting affairs involving the interests of all parties, they will not be influenced by others, and they will not choose because of personal likes and dislikes. This is the accounting profession? In morality (? ) requirements

A, honesty and trustworthiness? B、? Objective and fair c? Improve your skills? D、? Adhere to the criteria

2. Multiple-choice questions

1. The financial department of the State Council can formulate and publish it by itself ().

A, accounting law b? Accounting administrative regulations? C? , accounting regulation d,? Accounting normative documents

2. The following accounting normative documents are ().

A, enterprise accounting system b, small enterprise accounting system c, chief accountant regulation d, basic accounting work standard

3, which belong to the national unified accounting system ()

A, enterprise accounting system? B, accounting qualification management measures? C. Measures for the management of accounting files? D, accounting standards for enterprises-basic standards

4, the effectiveness of accounting rules is lower than ()

A, Constitution B, Law C, accounting administrative regulations D, accounting analysis report

5, Article 13 of the Accounting Law stipulates: "() and other accounting materials must conform to the provisions of the unified national accounting system"

A, accounting vouchers. B. accounting books? C、? Financial accounting report? D, accounting analysis report

6. The main items that the financial department supervises each unit include ()

A. Are accounting books set up according to law? B, whether the personnel engaged in accounting work have the professional and technical qualifications of accounting

C, whether the accounting information is true and complete d, and whether the accounting conforms to the provisions of the Accounting Law and the unified national accounting system.

7. Social supervision of accounting work includes ()

A. Certified public accountants and their accounting firms audit and authenticate the economic activities of the entrusting unit according to law

B. The responsibilities and authorities of securities supervision and insurance supervision departments in accordance with relevant laws and administrative regulations, Supervise and inspect the accounting data of relevant units

C, units and individuals report violations of the Accounting Law and the unified national accounting system

D, and the financial department supervises the accounting behavior of accounting personnel and accounting institutions

8. Whether each unit has an accounting institution depends mainly on ()

A, and the size of the unit? B, the complexity of economic business and financial revenue and expenditure? C, management requirements? D, the requirements of the higher authorities

9, as the person in charge of accounting institutions (accounting supervisor), must also have ()

A, obtain accounting qualifications? B, have the professional and technical post qualification of accountant or above, or have been engaged in accounting work for more than three years

C, have obtained a bachelor's degree? D. Obtaining a college degree

1. In the following items, the personnel engaged in () must obtain the accounting qualification and hold the accounting qualification certificate.

A, certified public accountant b, cashier c, file management in accounting institutions d, accounting teaching

11. Setting up accounting posts can generally be ()

A, one person has more posts b, and one post has more people? C, more posts and more people? D, one person, one post

12. The person holding the accounting qualification certificate shall go through the change registration in case of ().

A, education change? B, degree change? C, accounting professional and technical position change? D、