2014年继续教育答案(行政事业单位内部控制和新旧事业单位会计制度衔接).doc

2014年继续教育答案(行政事业单位内部控制和新旧事业单位会计制度衔接)1
promoti on of empl oyment, form a rea sonable a nd orderly pattern of income distri buti on, buil d a more fair and sustaina ble social security systems, me dical a nd health system reform. The ple nary, innovati on of soci al governance, must focus on t he mainte nance of fundamenta l intere sts of the ov erwhelming majority of the people, maximize factor s, enhance soci al devel opme nt, improvi ng social g overna nce, the inter ests of national se curity, e nsur e that the people live a nd w ork, social sta bility and or der. To improve social g overnance, stimulati ng social organizati on, innovative and effective system of preve nting and resolving soci al conflicts, improvi ng the publi c se curity sy stem, set up the National Security Council, national se curity system s and national se curity strat egy to ensure natio nal se curity. Plenary sessi on, t he constructi on of ecol ogica l civilizati on, y ou must esta bli sh systems of ecologi cal system, using he system to prote ct the e col ogical e nvironment. To improve natural r esource s asset property right syst em and use control, re d line of delimitation of ecologi cal pr otecti on, re source s pai d use system and ecologi cal compe nsati on sy stem in ecologi cal environment pr otecti on management sy stem reform. Ple nary session, ce ntering on buil ding a list eni ng party command, can wi n and havi ng a fine style of the pe ople's army, a strong army under t he ne w situati on of the party Goals, re stricting t he dev elopment of nati onal defense and army buil ding i
s solve d outstanding contradi ctions and pr oblems, innovation and deve lopme nt of military theory, enhance military strategic gui dance, impr ove the military strategy i n the new peri od, buil ding a moder n military force system wit h Chine se characteri stics. To deepe n the a djustment of per sonnel system reform in the army, military policy a nd system reform, pr omote the devel opment of military and civil ia n integration de pth. Ple nary session stressed that com prehe nsive reform mu st be to strengthen a nd impr ove the party's leadershi p, give full play to the core r ole of the party commands t he overa ll situati on a nd coor dinating all parti es, impr oving the party's lea ding wat er ... Margi n. Challe nged t he leadership of the Communist Part y of Chi na, Marxi sm-Leni nism and Mao Z edong thoug ht by De ng Xia o-ping's flag, re placed by t hree repr ese ntatives and the harmonic s ociety. The former Communi st Party spirit a nd soci al cohesion poi nt of almost all politi cal makeover. Char acteristi cs of socia lism pu bli c ow nership is shifting to private ow nership, planne d regulati on a nd market regul ation, the pr oletaria n regime contr olle d by the elit e. Of universal e quality, fairness and basi c pri nci ples of distribution system is socialist society, how ever after economi c monopolize d by powerful, veste d intere sts grow, em ployer s do not have the same status, har dly seems fair social distribution. State key protection of ca pital intere sts rather t han the intere sts of citizens, ha d bee n hits t he bottom of the pr oletariat
下列对行政事业单位内部控制构成要素描述错误的是（）正确答案：A
不属于行政事业单位预算外收入的是（）正确答案：D
在按照新制度将基建账相关数据并入新账时，如果做了相关会计分录以后借贷双方不平衡，为保持会计分录平衡，需要使用下列选项中哪一个会计科目调整借贷方平衡（）。

正确答案：C
关于行政事业单位货币资金内部控制说法错误的是（）正确答案：A
关于行政事业单位内部控制要素说法错误的是（）正确答案：A
下列不属于行政事业单位内部控制的目标的是（）正确答案：D
下列关于行政事业单位固定资产内部控制基本要求说法正确的是（）正确答案：D
关于行政事业单位建设项目招标的说法错误的是（）正确答案：A
关于行政事业单位货币资金的内部控制的方法正确的是（）正确答案：A
不属于行政事业单位内部控制构成要素的是（）正确答案：D
不适用行政事业单位内部控制规范的是（）正确答案：C
下列关于企事业单位取得与验收环节中属于相容岗位的是（）正确答案：C
下列行政事业单位会计科目中年末不需进行结转处理的是（）正确答案：D
关于行政事业单位支票支出的内部控制要点说法错误的是（）正确答案：D
关于行政事业单位内部控制评价与监督说法正确的是（）正确答案：D
现金收入业务中常见的漏洞主要包括（）正确答案：A,B,C
良好的内部控制信息与沟通的特征包括（）正确答案：A,B,C,D,E,F
建设项目施工过程中，可能会出现以下哪几个方面的风险（）正确答案：A,B,C,D,E
内部控制的构成要素包括（）正确答案：A,B,C,D,E
行政事业单位固定资产内部控制的目标在于（）正确答案：A,B,C
单位应当依据国家有关规定组织建设项目招标工作，并接受有关部门的监督，下列有关建设项目招标控制说法正确的有（）正确答案：A,B,C,D
政府采购，是指各级国家机关、事业单位和团体组织，使用财政性资金采购依法制定的集中采购目录以内的或者采购限额标准以上的货物、工程和服务的行为。

政府采购是（）的总称，是一种对公共采购管理的制度。

正确答案：A,B,C,D
单位层面的风险评估中内部控制机制的建设情况包括（）正确答案：A,B,C
内部控制缺陷包括（）正确答案：A,C
竣工决算应重点审查下列哪些内容（）正确答案：A,B,C,D
行政事业单位内部控制环境一般包括以下哪些内容（）正确答案：A,B,C,D,E,F
建设项目控制的基本目标（）正确答案：A,B,C,D
有关预算执行控制的说法：为了确保预算目标的全面完成，关键应做好以下哪些方面的工作（）正确答案：A,B,C
货币资金内部控制的目标有（）正确答案：A,B,C,D
内部授权审批控制主要包括（）正确答案：A,B
“事业支出”、“上缴上级支出”、“对附属单位补助”、“经营支出”、“销售税金”、“结转自筹基建”科目年末无余额，不需进行转账处理。

（）正确答案：正确
按照新制度规定，无形资产需要摊销的，自2013年1月1日起设置和启用“累计摊销”科目，2013年1月1日以前相关科目金额需要追溯调整（）。

正确答案：错误
单位应当根据本单位实际情况确定内部监督检查的方法、范围和频率，内部监督方式包括持续性监督检查和专项监督检查。

（）正确答案：正确
行政事业单位应当遵循诚实信用原则严格履行合同，对合同履行实施有效监控，强化对合同履行情况及效果的检查、分析和验收，确保合同全面有效履行。

（）正确答案：正确
行政事业单位应当合理设置岗位，明确合同的授权审批和签署权限，妥善保管和使用合同专用章，严禁未经授权擅自以单位名义对外签订合同，严禁违规签订担保、投资和借贷合同。

（）正确答案：正确
行政事业单位应当建立严格的固定资产交付使用验收制度，确保固定资产数量、质量等符合使用要求。

固定资产交付使用的验收工作由固定资产管理部门、使用部门及相关部门共同实施。

对验收合格的固定资产应及时办理入库、编号、建卡、调配等手续。

（）正确答案：正确
单位应当加强对涉密政府采购项目安全保密的管理。

对于涉密政府采购项目，单位应当与相关供应商或采购中介机构签订保密协议或者在合同中设定保密条款。

（）正确答案：正确
行政事业单位预算编制的方法：行政事业单位应该以“零基预算法”为基础，采用综合方法编制年度预算。

（）正确答案：正确
单位应当实行内部控制关键岗位工作人员的轮岗制度，明确轮岗周期。

不具备轮岗条件的单位应当采取专项审计等控制措施。

（）正确答案：正确
风险因素、风险事件和风险结果是风险的基本构成要素；风险因素是风险形成的必要条件，是风险产生和存在的前提。

（）
正确答案：正确
bvi ously, face China's Socia list system, t he Comm unist Party is not the party. In that case, politi cal chaos has bee n very tight. Is rem odeli ng or re construction, is a corre ction or a stove. Whether t o turn rig ht or left, is ba ck to the source or put for ward new political i deas. This is to determi ne the road pr obl ems in China, is also the key out of the dee p water of the reform of the economic system. After 18, the new Ce ntral coll ective lea dership atta che s great importa nce to political orientati on. First, the "Central eight articl es" as a starting poi nt, starting from the Central Governme nt's self-restrai nt, whi ch preaches a nd pro-image, br oug ht fresh feeling t o the community. Secondly, before reform a nd ope ning up and reform and openi ng two periods after non-negative, untyi ng the tangle of the society a l ong time on this i ssue. Thir d, a ne w generati on of part y leaders on various occasi ons t o Mao Ze-Dong a nd Ma o Ze-Dong's thought of evaluati on ha s room for manoe uvre, thr oug h to the r uling i deol ogy of Mao Ze dong thought, i s the call of the soul t o the Socialist Rev oluti on and constructi on. Em pty talks jeopardize national intere sts and try again, is a n affirmation of Deng Xiao-pi ng's reform ideas. These strong politi cal signal showi ng a new ge neration of political leaders is still ke epi ng to the S ociali st road. Four is revisiting the "talking to Ma o Ze-Dong's hist orical cycle of" high pr ofile anti-corrupti on a nd t he importa nce of the Constit ution, reorga nizati on is bad style of official dom, was t o civili ze pe opl e obey the law, w hile impr oving the col or cha nge of the r egime of vigilance. Five is to reform
into de eper water s and stressed that top-level desig n, this i s a review on the reform a nd ope ning up in t he pa st, is also looking for a way out. Six foreign and Russia cl oser, the flexible attit ude on the i ssue of the Korea n pe ninsula, Sino-Japanese fishing har dline Chi na on the i sland out of the "patie nt" and l ow pr ofile sha dow began t o gradually pla n devel opme nt. Signs show that the new l eader shi p bega n to make a left turn i n politics. However, as of right now, not only ideol ogical conf usion in t he community, the new leader shi p's thi nking is me ssy. New lea der s both stre sse d the need t o impleme nt the Constit ution, stressed t he ne ed to t urn off the power i n a cage. Also stresse s that Ma o Zedong thoug ht ca nnot be lost, 30 year s after the reform and openi ng up 30 years ag o can not deny ea ch other. Bot h advocate democra cy and relea se "seven doe s not spe ak of" files of politi cal constrai nts. Neither de ny the hi story of the CPC Central Committee on several i ssues ...
Comrade s: today bri ngs toget her members, mainly in order t o provi de a platform to Ex cha nge and lear n from each other i n or der to facilitate our w ork. Just now, w e focus on taxation, pla nni ng and stability, safety, project constructi on, typical t opi cs such as private fa cts pre sentati on a nd i nteract ion, a nd towns curre ntly exist in the in-de pth a nalysis of the pr oblems t o be solve d, to expl ore new methods t o solve t he pr oblem. It can be sai d that summing up the chieveme nt, no grandstanding; analysis。