会计从业资格考试题库《财经法规》备考冲刺卷及答案.doc

2015年会计从业资格考试题库《财经法规》备考冲刺卷及答案12015年会计从业资格考试题库《财经法规》备考冲刺卷及答案一、单项选择题(在每小题给出的四个备选答案中，只有一个正确的答案，请将所选答案的字母填在题后的括号内。

每小题1分，共20分)1．下列可以不单独设置会计机构的是（）。

A．有限责任公司B．业务较多的社会团体C．股份有限公司D．业务和人员都不多的行政单位2．某企业会计人员在审核一张购买材料的原始凭证时，发现凭证上的单价和金额数字有涂改痕迹，且材料单价也明显高于市场价格，该凭证应当属于（）。

A．变造的原始凭证B．伪造的原始凭证C．不准确的原始凭证D．不完整的原始凭证3．（）是指持票人向汇票的出票人、支票的付款人出示票据要求付款的权利。

A．付款请求权B．票据追索权C．票据承兑权D．票据保证权4．下列关于会计核算中的会计信息质量要求的说法，正确的有（）。

A．企业提供的会计信息应当与财务会计报告使用者的经济决策需要相关B．不同企业发生的相同或者相似的交易或者事项，可以采用不同的会计政策C．企业应当仅以交易或者事项的法律形式为依据进行会计确认、计量和报告D．对于次要的会计事项，可根据需要随意简化处理s long as t hey ca ught up pea ch Lake and village after eight acre s to create a sta ndar d, even if the County fina ncial to be nervous, the County Gover nment wi ll fulfil their commitments, and 3 million Yua n/v illage of subsi dies. T hird, w e must pay specialattention to devel opme nt of bea uty industry. Constructi on a nd traditi onal village s and bea utiful countryside protecti on of history a nd culture vil lage, rural tourism, be d and breakfast in combini ng economi c, on rural tourism devel opme nt in pre cise a nd a ccurate positioning, preci sion marketing, supply, a nd vigor ously prom ote the be utiful rural landscape of rural touri sm complex, li ne, fashion boutique farm village construction and strive to build a gr oup of XX feature qual ity boutique ac commodation project. (C) efforts to get farmers to become even ri che r. "Off not well-off, the key to fellow", the "three agriculture", final dest ination w as improvi ng farmers ' welfare, improving farmers ' living sta ndards. Focus on thr ee aspects: one is "increasi ng income-ge nerating" efforts. Actively developing t he characteristi c agriculture, processi ng, e-commer ce, farm and bed and breakfast in econom y, ensure a sta ble operating income growth. Deepen the "thre e rights" rights empoweri ng the reform, prom ot ing the property income growt h. Strengtheni ng of farmers ' skills traini ng, increase em ployment level s, pr omoting sustai ned growth in wage i ncome. Guide e nterpri ses to stre ngthe n social responsi bility, equality and m utual benefit, and sig ned a contra ct of pur cha se and sale of agricultural products for farmers, cooperatives a nd f armers are encourage d "guaranteed e arni ngs + share" distri bution system, sharing t he value-added benefits of industrial deve lopme nt. Second in the growi ng coll ective efforts. City has developed the implementati on of village-level colle ctive economy three years cultivating meter, Requires thr ee years of hard w ork and largely k ongkecun, the majority of village s haveoperating i ncome. Against t his target, we have to be base d on l ocal conditi ons, use y our head, a nd a ctively explore a nd find ways, a nd e nsure com pletion of tasks in t he cit y. Thir d, work on stre ngthe ned safeg uards. Advancing preci sion of povert y, improve t he low-income house hol d tracking, dynami c management me cha nism, espe cially for "unempl oyed can hol d, unable t o get out of poverty" of poverty, further stre ngthening the fallback of subsi stence allowances and social a ssista nce, a nd a ddre ss the basi c nee ds of poor people. Deepe ning t he reform of public service s in rural area s, focus on resolvi ng pr ominent we akness of rura l publi c servi ce a nd people's liveli hood faciliti es, such as through t he teaching, me dical a nd other ways to im prove educati onal l evels, impr oving health conditions in r ural areas. By encouraging the Central village t o set up day care centre s to prom ote old-age home, rural e lderly pension problems. T hird, firmly grasp and continued t o play well "five water treatment of" winni ng the war on Febr uary 29this year, the provi nce's "five water treatment5．我国对注册会计师和会计师事务所拥有管理监督权的部门是（）。

A．财政部门B．审计部门C．税务部门D．工商部门6．下列不是采取比例税率的税种是（）。

A．增值税B．资源税C．营业税D．企业所得税7．下列各项中，不属于会计岗位的是（）。

A．出纳B．会计档案保管C．物资核算D．仓库保管员8．下列各项中，不属于票据行为的是（）。

A．出票人签发票据并将其交付B．汇票付款人承诺在汇票到期日支付汇票金额并签章C．票据遗失，向银行挂失止付D．票据债务人以外的人在票据上记载有关事项并签章9．汇款人将款项交存当地出票银行，由出票银行签发的，由其在见票时按照实际结算金额无条件支付给收款人或者持票人的票据是（）。

A．银行汇票B．银行本票C．商业承兑汇票D．银行承兑汇票10．甲公司发现其持有的由乙公司签发的销售金额为50万元的转账支票为空头支票，甲公司可以向乙公司要求赔偿的金额为（）元。

A．20 000B．25 000C．1 000D．10 00011．（）就是由实行定期定额征收方式的个体工商户(或个人独资企业)在税务机关规定的期限内按照法律、行政法规规定缴清应纳税款，当期(纳税期)可以不办理申报纳税手续。

s long a s they caug ht up pea ch Lake a nd vill age after eight acre s to create a sta ndard, even if the County fi nancial to be n ervous, the County Governme nt will fulfil their commitments, a nd 3 million Yua n/vi llage of subsi dies. Thir d, we m ust pay spe cial attention to devel opment of bea uty industr y. Construction andtraditi onal vill ages a nd beautiful countrysi de protecti on of history a nd cult ure village, rural tourism, bed a nd breakfast in combi ning economi c, on rural t ouri sm devel opment i n pre cise and accurate positi oni ng, preci sion marketing, supply, and vigorously promote t he beautiful r ural landscape of rural tourism complex, li ne, fashion boutique farm village construction and strive to buil d a group of XX feature quality bouti que accomm odation project. (C) efforts to get farmers to become eve n richer. "Off not well-off, the key to fellow", t he "three agri cult ure", final destinati on was impr oving farmers ' welfare, impr oving farmers ' livi ng standards. Focus on t hree aspect s: one i "increasi ng income-ge nerating" efforts. Actively developing t he characteri stic agriculture, processing, e-commerce, farm and be d and breakfast in e conomy, ensure a stabl e operating income growth. Deepen the "three rights" rights em poweri ng the reform, promoti ng the pr operty i ncome growth. Strengtheni ng of farmers ' skills trai ning, i ncrea se empl oyment levels, prom oting sustaine d growt h in wage i ncome. Guide e nterpri ses to stre ngthe n social responsi bilit y, equality and mutual be nefit, and signe d a contract of purchase a nd sale of agricultural product s for farmers, cooperatives a nd farmers are encouraged "guara nteed ear nings + share" distribution system, sharing the value-added benefits of industrial development. Se cond in t he growi ng collective efforts. City ha s devel ope d the impl ementation of village-level colle ctive economy three years cultivating meter, Re quires t hre e years of hard w ork and largely kongke cun, the majority of villages have operating income. Against thi s target, we have to be base d on localconditions, use your hea d, a nd a ctively explor e and find ways, and ensure completi on of tasks in t he cit y. Thir d, w ork on strengthe ned safeguards. Adva nci ng pre cisi on of poverty, improve the low-income house hol d tracking, dynamic manageme nt mechanism, e specially for "unemploye d ca n hold, una ble to get out of poverty" of pov erty, further strengtheni ng the fallba ck of subsi stence allowances a nd soci al assi stance, and address t he ba sic needs of poor people. Deepe ning t he reform of publi c servi ces i n rural areas, focus on resolvi ng pr omine nt weakne ss of rural publi c servi ce a nd people's livel ihood facilities, such as t hrough the teaching, me dical a nd other ways t o improve e ducational level s, improvi ng healt h conditions in r ural areas. By encouraging the Ce ntral village to set up day care centres t o pr omote ol d-age home, r ural elderly pe nsi on probl ems. Thir d, firmly grasp a nd conti nue d to play w ell "five water treatment of" winni ng the war on Fe bruary 29 this year, the provi nce's "five water treatmentA．自行申报B．简易申报C．简并征期D．直接申报12．下列关于增值税专用发票的说法，错误的是（）。