2014年扬州会计继续教育企业会计信息化工作规范

2014年扬州会计继续教育企业会计信息化工作规范《企业会计信息化工作规范》解读课后练习
判断题:
1、对企业而言，《企业会计信息化工作规范》(财会[2013]20号)代替了20世纪90年代会计信息化方面的4个规范文件。

[题号:Qhx011405]
A、对
B、错
正确答案:A
2、根据《企业会计信息化工作规范》(财会[2013]20号)，对于会计信息化工作，企业和代理记账机构的责任义务不同。

[题号:Qhx011406]
A、对
B、错
正确答案:B
3、根据《企业会计信息化工作规范》(财会[2013]20号)，对于会计软件和服务，软件供应商和相关咨询服务机构责任义务同等。

[题号:Qhx011407]
A、对
B、错
正确答案:A
4、在《企业会计信息化工作规范》(财会[2013]20号)中体现的一项重要原则是:市场能够解决的问题不再强制规定。

[题号:Qhx011408]
A、对
B、错
正确答案:A
5、《企业会计信息化工作规范》(财会[2013]20号)规范会计软件和服务的目的是提高会计软件和服务的质量。

[题号:Qhx011409]
A、对
B、错
正确答案:B
6、会计软件中可以只提供外国或少数民族文字界面。

[题号:Qhx011410] A、对
B、错
正确答案:B
、会计软件中应按资产、负债、所有者权益、成本、损益等划分一级科目类别。

[题号:7
Qhx011411]
A、对
B、错
正确答案:A
8、会计软件中的科目编码应采用数字，通过首位数区分科目所属会计要素类别。

[题号:Qhx011412]
A、对
B、错
正确答案:A
pour on the wash rack water air dry, you can use. 2, with glassware no pathogens or bacteria has not been contaminated utensils after use can be washed at any time, drawing straws of chemical reagents, are first soaked in water, until a certain number, then concentrates on
cleaning. Has the potential to be contaminated with pathogens, must be properly disinfected, dirt removal, wash with soap solution, then rinse with water. If liquid dispenser failing to wash utensils and lotions soak after due time and then washed with water. Lotion ingredient is acid-potassium dichromate and concentrated flow, its role is will organic soluble substances in order to flush. Have a very strong corroding effect of washing liquid, must be used with special care to avoid spilled on clothes, the body, and other items. Second, the media type is prepared in the lab for microbial growth and reproduction of any substrates or accumulation of metabolites, called media (Media). Due to various types of micro-organisms to different nutritional requirements, training purposes and testing different needs, so many different types of media. We can according to certain standards, a wide variety of media is divided into several types. 1 whether, based on its chemical composition of culture medium ingredients fully understand to differentiate medium can be divided into natural, synthetic and semisynthetic culture medium medium medium. 1) natural medium natural medium refers to the use of a variety of animal, plant or microbial material, its composition is difficult to know for sure. Usedmaterial reset asbestos online heating, bottle direction not on to himself and the others wash bottled purification water washing instrument or loaded washing liquid washing precipitation graduated cylinder, and measuring cup rough to volume take must volume of liquid with cannot heating, cannot in which preparation solution, cannot in oven in the baking,
operation Shi to along wall joined or pour out solution volumetric Preparation accurate volume of standard solution or was measuring solution non-standard of mill mouth plug to keep original; leaking of cannot with; cannot in oven within baking, cannot with straight fire heating, can water bath heating buret (25 50 100ml) capacity analysis titration operation; points acid type, and alkali type piston to original; leaking of cannot using; cannot heating; cannot long-term store lye; alkali type tube cannot put and rubber role of titration liquid trace buret 1 2 3 4 5 10ml trace or half trace analysis titration operation only piston type; Remaining note matters ibid automatically buret automatically titration; can for titration liquid needed isolated air of operation except has and General of buret same of requirements outside, note sets custody, addition, to distribution cheer with double even ball moved liquid tube accurate to moved take must volume of liquid cannot heating; top and tip not knock broken scale straw accurate to moved take various different volume of liquid ibid weighing bottle short shaped as determination dry weightlessness or in oven in the drying benchmark real; high shaped for weighing benchmark real, and samples not cover tight mill mouth plug baking, mill mouth plug to original Reagents bottle: fine mouth bottle, and wide mouth bottle, and took bottle fine mouth bottle for store liquid reagents; wide mouth bottle for loaded solid reagents; Brown
9、会计软件可以提供反记账功能。

[题号:Qhx011413] A、对
B、错
正确答案:B
10、会计软件可以提供对已记账凭证的删除和插入功能。

[题号:Qhx011414]
A、对
B、错
正确答案:B
11、会计软件可以提供对已记账凭证日期、金额、科目和操作人的修改功能。

[题号:
Qhx011415]
A、对
B、错
正确答案:B
12、用户操作日志就是系统日志。

[题号:Qhx011416] A、对
B、错
正确答案:B
13、对于因供应商原因造成客户会计资料泄露、毁损的，客户可要求供应商承担赔偿责任，
以客户是否支付服务费为前提。

[题号:Qhx011417] A、对
B、错
正确答案:B
14、以远程访问、云计算等方式使用会计软件的情况下，用户不再支付服务费时，该用户也应能通过账户登录服务并导出全部会计资料。

[题号:Qhx011418] A、对
B、错
正确答案:A
15、企业外购的会计软件必须符合《会计信息化工作规范》第二章的要求，但企业定制的会计软件则不必完全符合。

[题号:Qhx011419]
A、对
B、错
正确答案:B
16、会计信息系统既是企业内部控制的手段，也是企业内部控制的对象。

[题号:Qhx011420] A、对
B、错
正确答案:A
17、企业内部生成的会计资料可以有条件无纸化，企业外部获取的会计资料不能无纸化。

[题号:Qhx011421]
A、对
B、错
正确答案:B
pour on the wash rack water air dry, you can use. 2, with glassware no pathogens or bacteria has not been contaminated utensils after use can be washed at any time, drawing straws of chemical reagents, are
first soaked in water, until a certain number, then concentrates on cleaning. Has the potential to be contaminated with pathogens, must be properly disinfected, dirt removal, wash with soap solution, then rinse with water. If liquid dispenser failing to wash utensils and lotions soak after due time and then washed with water. Lotion ingredient is acid-potassium dichromate and concentrated flow, its role is will organic soluble substances in order to flush. Have a very strong
corroding effect of washing liquid, must be used with special care to avoid spilled on clothes, the body, and other items. Second, the media type is prepared in the lab for microbial growth and reproduction of any substrates or accumulation of metabolites, called media (Media). Due to various types of micro-organisms to different nutritional requirements, training purposes and testing different needs, so many different types of media. We can according to certain standards, a wide variety of media is divided into several types. 1 whether, based on its chemical composition of culture medium ingredients fully understand to differentiate medium can be divided into natural, synthetic and semisynthetic culture medium medium medium. 1) natural medium natural medium refers to the use of a variety of animal, plant or microbial material, its composition is difficult to know for sure. Usedmaterial reset asbestos online heating, bottle direction not on to himself and the others wash bottled purification water washing instrument or loaded washing liquid washing precipitation graduated cylinder, and measuring cup rough to volume take must volume of liquid with cannot heating, cannot in which preparation solution, cannot in oven in the baking, operation Shi to along wall joined or pour out solution volumetric Preparation accurate volume of standard solution or was measuring solution non-standard of mill mouth plug to keep original; leaking of cannot with; cannot in oven within baking, cannot with straight fire heating, can water bath heating buret (25 50 100ml) capacity analysis titration operation; points acid type, and alkali type piston to
original; leaking of cannot using; cannot heating; cannot long-term store lye; alkali type tube cannot put and rubber role of titration liquid trace buret 1 2 3 4 5 10ml trace or half trace analysis titration operation only piston type; Remaining note matters ibid automatically buret automatically titration; can for titration liquid needed isolated air of operation except has and General of buret same of requirements outside, note sets custody, addition, to distribution cheer with double even ball moved liquid tube accurate to moved take must volume of liquid cannot heating; top and tip not knock broken scale straw accurate to moved take various different volume of liquid ibid weighing bottle short shaped as determination dry weightlessness or in oven in the drying benchmark real; high shaped for weighing benchmark real, and samples not cover tight mill mouth plug baking, mill mouth plug to original Reagents bottle: fine mouth bottle, and wide mouth bottle, and took bottle fine mouth bottle for store liquid reagents; wide mouth bottle for loaded solid reagents; Brown
18、对于符合无纸化要求的企业，监督部门仍可要求企业提供全套纸面材料。

[题号:
Qhx011422]
A、对
B、错
正确答案:B
19、在对企业会计信息化工作监督方面，财政部和地方财政部门职责相同。

[题号:Qhx011423]
A、对
B、错
正确答案:A
单选题:
1、会计软件可以不具备的功能包括()。

[题号:Qhx011424] A、符合国家统一标准的数据接口
B、会计资料归档
C、记录生成用户操作日志
D、集成XBRL
正确答案:D
2、对用户操作日志的要求不包括()。

[题号:Qhx011425] A、及时性
B、完整性
C、安全性
D、可查询性
正确答案:A
3、用户操作日志中可以不记录的内容是()。

[题号:Qhx011426] A、操作人员
B、操作时间
C、操作地点
D、操作内容
正确答案:C
4、以远程访问、云计算等方式提供会计软件的供应商，说法不正确的是()。

[题号:Qhx011427] A、应在技术上保证客户会计资料的安全、完整
B、对于因供应商原因造成客户会计资料泄露、毁损的，客户可以要求供应商承担赔偿责任
C、客户原因(例如密码管理不善)造成的会计资料损失，供应商也要
承担责任 D、客户以远程访问、云计算等方式使用会计软件生成的电子会计资料归客户所有正确答案:C
5、关于会计软件供应商的服务，说法不正确的是()。

[题号:Qhx011428] A、
如果会计软件升级是对影响客户按照会计准则制度核算的问题的修正，则不应收取费用 B、应当采用实时技术支持
C、如果会计软件升级是对功能的进一步完善，提高使用便利性等，应按照合
同约定收取费用
D、应当就如何通过会计软件开展会计监督工作，提供专门教程和相关资料必
须正确答案:B
pour on the wash rack water air dry, you can use. 2, with glassware no pathogens or bacteria has not been contaminated utensils after use can be washed at any time, drawing straws of chemical reagents, are
first soaked in water, until a certain number, then concentrates on cleaning. Has the potential to be contaminated with pathogens, must be properly disinfected, dirt removal, wash with soap solution, then rinse with water. If liquid dispenser failing to wash utensils and lotions soak after due time and then washed with water. Lotion ingredient is acid-potassium dichromate and concentrated flow, its role is will organic soluble substances in order to flush. Have a very strong corroding effect of washing liquid, must be used with special care to avoid spilled on clothes, the body, and other items. Second, the media type is prepared in the lab for microbial growth and reproduction of any substrates or accumulation of metabolites, called media (Media). Due to various types of micro-organisms to different nutritional requirements,
training purposes and testing different needs, so many different types of media. We can according to certain standards, a wide variety of media is divided into several types. 1 whether, based on its chemical composition of culture medium ingredients fully understand to differentiate medium can be divided into natural, synthetic and semisynthetic culture medium medium medium. 1) natural medium natural medium refers to the use of a variety of animal, plant or microbial material, its composition is difficult to know for sure. Usedmaterial reset asbestos online heating, bottle direction not on to himself and the others wash bottled purification water washing instrument or loaded washing liquid washing precipitation graduated cylinder, and measuring cup rough to volume take must volume of liquid with cannot heating, cannot in which preparation solution, cannot in oven in the baking, operation Shi to along wall joined or pour out solution volumetric Preparation accurate volume of standard solution or was measuring solution non-standard of mill mouth plug to keep original; leaking of cannot with; cannot in oven within baking, cannot with straight fire heating, can water bath heating buret (25 50 100ml) capacity analysis titration operation; points acid type, and alkali type piston to original; leaking of cannot using; cannot heating; cannot long-term store lye; alkali type tube cannot put and rubber role of titration liquid trace buret 1 2 3 4 5 10ml trace or half trace analysis titration operation only piston type; Remaining note matters ibid automatically buret automatically titration; can for titration liquid needed isolated
air of operation except has and General of buret same of requirements outside, note sets custody, addition, to distribution cheer with double even ball moved liquid tube accurate to moved take must volume of liquid cannot heating; top and tip not knock broken scale straw accurate to moved take various different volume of liquid ibid weighing bottle short shaped as determination dry weightlessness or in oven in the drying benchmark real; high shaped for weighing benchmark real, and samples not cover tight mill mouth plug baking, mill mouth plug to original Reagents bottle: fine mouth bottle, and wide mouth bottle, and took bottle fine mouth bottle for store liquid reagents; wide mouth bottle for loaded solid reagents; Brown
6、关于负责会计信息化工作的主体，说法不正确的是()。

[题号:Qhx011429]
A、对于小微企业，不可把会计信息化工作交由代理记账机构
B、对于小微企业，可指定会计部门或会计人员负责
C、对于大中型企业，可在会计部门、信息技术部门设立专门机构或岗位
D、
对于大中型企业，可设置独立于会计部门和信息技术部门的专门部门负责正确答案:A
7、企业中的会计信息化人才，可以不掌握()。

[题号:Qhx011430] A、本企业
情况
B、财务会计、财务管理知识
C、内部控制和信息技术知识
D、企业管理和人力资源知识
正确答案:D
8、影响企业会计信息化工作的环境因素不包括()。

[题号:Qhx011431] A、法律和监管要求
B、企业的员工素质和薪资水平
C、企业的内部文化和组织架构
D、企业发展所处阶段和企业规模
正确答案:B
9、对于大型企业、企业集团会计信息化，说法不正确的是()。

[题
号:Qhx011432] A、应注重整体规划
B、应统一技术标准、编码规则
C、应统一软件供应商和系统参数
D、应实现各系统的有机整合，消除信息孤岛
您的回答:C
10、企业选择会计软件配备方式时，可以不考虑的因素是()。

[题
号:Qhx011433] A、价格和功能
B、企业会计人员的偏好
C、安全性和稳定性
D、响应速度和可扩展性
正确答案:B
11、对于业务直接驱动记账，说法不正确的是()。

[题号:Qhx011434] A、业务系统要与会计系统互联
B、业务发生时，业务系统就可以将数据直接推送给会计系统
C、会计系统根据从业务系统接收的数据，按照既定规则生成记账凭证并自动记账
D、业务系统和会计系统中的数据能够完全自动配比
正确答案:D
12、会计信息化工作的专门机构或者岗位参与会计信息系统前端系统的建设和改造，可以不关注()。

[题号:Qhx011435]
A、前端系统采集或者生成的信息内容是否满足会计工作需要
B、前端系统采用的技术标准是否与会计信息系统兼容
C、前端系统采用的数据字典是否与会计信息系统兼容
D、前端系统的功能和结构
pour on the wash rack water air dry, you can use. 2, with glassware no pathogens or bacteria has not been contaminated utensils after use can be washed at any time, drawing straws of chemical reagents, are
first soaked in water, until a certain number, then concentrates on cleaning. Has the potential to be contaminated with pathogens, must be properly disinfected, dirt removal, wash with soap solution, then rinse with water. If liquid dispenser failing to wash utensils and lotions soak after due time and then washed with water. Lotion ingredient is acid-potassium dichromate and concentrated flow, its role is will organic soluble substances in order to flush. Have a very strong corroding effect of washing liquid, must be used with special care to avoid spilled on clothes, the body, and other items. Second, the media type is prepared in the lab for microbial growth and reproduction of any substrates or accumulation of metabolites, called media (Media). Due to various types of micro-organisms to different nutritional requirements, training purposes and testing different needs, so many different types of media. We can according to certain standards, a wide variety of media is divided into several types. 1 whether, based on its chemical
composition of culture medium ingredients fully understand to differentiate medium can be divided into natural, synthetic and semisynthetic culture medium medium medium. 1) natural medium natural medium refers to the use of a variety of animal, plant or microbial material, its composition is difficult to know for sure. Usedmaterial reset asbestos online heating, bottle direction not on to himself and the others wash bottled purification water washing instrument or loaded washing liquid washing precipitation graduated cylinder, and measuring cup rough to volume take must volume of liquid with cannot heating, cannot in which preparation solution, cannot in oven in the baking, operation Shi to along wall joined or pour out solution volumetric Preparation accurate volume of standard solution or was measuring solution non-standard of mill mouth plug to keep original; leaking of cannot with; cannot in oven within baking, cannot with straight fire heating, can water bath heating buret (25 50 100ml) capacity analysis titration operation; points acid type, and alkali type piston to original; leaking of cannot using; cannot heating; cannot long-term store lye; alkali type tube cannot put and rubber role of titration liquid trace buret 1 2 3 4 5 10ml trace or half trace analysis titration operation only piston type; Remaining note matters ibid automatically buret automatically titration; can for titration liquid needed isolated air of operation except has and General of buret same of requirements outside, note sets custody, addition, to distribution cheer with double even ball moved liquid tube accurate to moved take must volume of liquid
cannot heating; top and tip not knock broken scale straw accurate to moved take various different volume of liquid ibid weighing bottle short shaped as determination dry weightlessness or in oven in the drying benchmark real; high shaped for weighing benchmark real, and samples not cover tight mill mouth plug baking, mill mouth plug to original Reagents bottle: fine mouth bottle, and wide mouth bottle, and took bottle fine mouth bottle for store liquid reagents; wide mouth bottle for loaded solid reagents; Brown
正确答案:D
13、对于企业会计信息化工作，说法不正确的是()。

[题号:Qhx011436] A、对于信息系统自动生成、且具有明晰审核规则的会计凭证，可以将审核规则嵌入会计软件，由计算机自动审核
B、分公司、子公司数量多、分布广的大型企业、企业集团必须马上建立财务
共享服务中心 C、实行会计工作集中的企业以及企业分支机构，应为外部会计监管机构及时查阅和调阅异地储存的会计资料提供必要条件
D、企业会计信息系统数据服务器部署在境外的，应当在境内保存会计资料备份，备份频率不得低于每月一次(最低限度)
正确答案:B
14、下列不属于会计软件的是()。

[题号:Qhx011437]
A、单机运行的会计核算系统
B、安装于服务器、通过网络系统部署使用的“会计软件云”
、SAP中的财务管理模块 C
D、Microsoft Office Excel 2003
正确答案:D
15、下列不属于会计信息系统组成部分的是()。

[题号:Qhx011438] A、会计软件
B、会计软件运行所依赖的软件环境
C、会计软件运行所依赖的硬件环境
D、操作会计软件的人
正确答案:D
16、对会计软件的监督，地方财政部门不具有( )。

[题号:Qhx011439] A、检查权
B、调查权
C、处理权
D、反映权
正确答案:C
pour on the wash rack water air dry, you can use. 2, with glassware no pathogens or bacteria has not been contaminated utensils after use can be washed at any time, drawing straws of chemical reagents, are
first soaked in water, until a certain number, then concentrates on cleaning. Has the potential to be contaminated with pathogens, must be properly disinfected, dirt removal, wash with soap solution, then rinse with water. If liquid dispenser failing to wash utensils and lotions soak after due time and then washed with water. Lotion ingredient is acid-potassium dichromate and concentrated flow, its role is will organic soluble substances in order to flush. Have a very strong corroding effect of washing liquid, must be used with special care to avoid spilled on clothes, the body, and other items. Second, the media
type is prepared in the lab for microbial growth and reproduction of any substrates or accumulation of metabolites, called media (Media). Due to various types of micro-organisms to different nutritional requirements, training purposes and testing different needs, so many different types of media. We can according to certain standards, a wide variety of media is divided into several types. 1 whether, based on its chemical composition of culture medium ingredients fully understand to differentiate medium can be divided into natural, synthetic and semisynthetic culture medium medium medium. 1) natural medium natural medium refers to the use of a variety of animal, plant or microbial material, its composition is difficult to know for sure. Usedmaterial reset asbestos online heating, bottle direction not on to himself and the others wash bottled purification water washing instrument or loaded washing liquid washing precipitation graduated cylinder, and measuring cup rough to volume take must volume of liquid with cannot heating, cannot in which preparation solution, cannot in oven in the baking, operation Shi to along wall joined or pour out solution volumetric Preparation accurate volume of standard solution or was measuring solution non-standard of mill mouth plug to keep original; leaking of cannot with; cannot in oven within baking, cannot with straight fire heating, can water bath heating buret (25 50 100ml) capacity analysis titration operation; points acid type, and alkali type piston to original; leaking of cannot using; cannot heating; cannot long-term store lye; alkali type tube cannot put and rubber role of titration
liquid trace buret 1 2 3 4 5 10ml trace or half trace analysis titration operation only piston type; Remaining note matters ibid automatically buret automatically titration; can for titration liquid needed isolated air of operation except has and General of buret same of requirements outside, note sets custody, addition, to distribution cheer with double even ball moved liquid tube accurate to moved take must volume of liquid cannot heating; top and tip not knock broken scale straw accurate to moved take various different volume of liquid ibid weighing bottle short shaped as determination dry weightlessness or in oven in the drying benchmark real; high shaped for weighing benchmark real, and samples not cover tight mill mouth plug baking, mill mouth plug to original Reagents bottle: fine mouth bottle, and wide mouth bottle, and took bottle fine mouth bottle for store liquid reagents; wide mouth bottle for loaded solid reagents; Brown。