会计基础知识试题及答案

会计基础知识试题及答案 一、单项选择题 ( ) C、财物 D、款项 ( ) 1、会计是以A、 为主要计量15、 是指公司、企业在销售商 登记增加数 B、登记A、德国 B、意大利 C、法国 单位，反映与监督一个单位的经济活品、提供劳务及让渡资产使用权等日减少数 C、登记增加数或D、英国 动的一种经济管理工作。 常活动中形成的经济利益总流入减少数 D、不登记任37、在借贷记账法下，将账户划分为A、实物 B、 货币 ( ) 何数 借、贷两主，哪一方登记增加，哪一,、 工时 D、 劳动耗费 A、现金 B、银行存款 26、会计账户四个金额要素是 方登记减少的依据是 2、下列项目中，属于会计基本职能C、货币资金 D、收入 ( ) ( ) 的是 16、 是企业在销售商品、A、 期末余额、本期发生额、期初A、 凡借方都登记增加，贷方都登,、 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 职能、核算职能 ,、预提供劳务等日常活动中所发生的经余额、本期余额 记减少 B、记账方法 C、核测职能、监督职能 ,、核算职能、济利益流出。 B、 期初余额、本期增加发生额、算方法 D、账户的性质及监督职能 ,、决策职能、监督职( ) 本期减少发生额、期末余额 结构 能 A、支出 B 、应付账款 C、 期初余额、期末余额、本期借38、在账户中，用借方和贷方登记资3、会计对象是企事业单位的 C、成本 D、费用 方增加额、本期借方减少额 产、负债、所有者权益的增加、减少,、 资金运动 ,、 经济17、单位的债权一般包括各种 D、数额，说法正确的是: 期初余额、本期增加发生额、活动 ,、 经济资源 等。 本期减少发生额、本期发生额 ( ) ,、 劳动成果 ( ) 27、账户的“期末余额”一般在 A、 借方登记资产、负债及所有者4、A、短期借款 B、应付和预权益的增加，贷方登记其减少 是将一个会计主体( ) 收款 C、应收和预付款 B、 借方登记资产、负债及所有者持续经营的生产经营活动人为划分A、账户在左方 B、账户的右 D、债券 权益的减少，贷方登记其增加 成若干个相等的会计期间。 方 C、增加方 D、A、会计时段 B、会计分期 18、 是企业为生产某种减少方 C、 借方登记资产的增加、负债及C、会计区间 D、会计年度 产品而发生的费用，与一定数量的产28、会计科目的实质是 所有权益的减少，贷方反之 5、下边列各项中属于企业资产的是 品相联系。 ( ) D、 借方登记负债的减少、资产及(,、应付账款 ,、实收资本 ) A、 反映会计对象的具体内容 所有者权益的增加，贷方反之 ,、销售收入 ,、原材料 A、生产费用 B、期间费用 B、为设置账户奠定基础 39、采用借贷记账法时，资产账户的6、最基本的会计等式是 C、成本 D、经营费用 C、记账的理论依据 结构特点是 ,、收入,费用,利润 ,、收入,19、投资者为开展经营活动而投入的D、是会计要素的进一步分类 ( ) 成本,利润 ,、资产,负债，所有本钱称为 29、下列对会计账户的四个金额要素A、 借方登记增加、贷方登记减少，者权益 ,、资产，负债,所有者权( ) 之间基本关系表述正确的是 期末余额在借方 B、借方益A、投资 B、基金 登记减少、贷方登记增加，期 ( ) C、资本 D、股本 末余额在贷方 7、企业期末所有者权益总额等于 A、 期末余额=期末余额+本期增加 ,、期末资产,期末负债 ,、本20、下列表述中，符合《会计法》对发生额—本期减少发生额 C、借方登记增加、贷方登记减少，期收入,本期费用 ,、期末资产,使用会计记录文字基本要求的是 B、 期末余额=期初余额+本期增加期末一般无余额 D、借方登记本期费用 ,、期末负债，本期费( ) 发生额—本期减少发生额 减少、贷方登记增加，期末一般无余用额 A、 要民族自治地方，会计记录可C、 期初余额=本期增加发生额—期末余额 40、采用借贷记账法时，负债账户的8、某企业6月初的资产总额为60000以使用当地通用的一种民族文本期减少发生额—D、结构特点是 元，负债总额为25000元。6月初取字 期末余额=本期增加额—本期 得收入共计28000元，发生费用共计B、 在我国境内的外商投资企业，减少发生额—期初余额 ( ) 18000元，则6月末该企业的所有者会计记录在使用中文的前提30、二级会计科目要不要设，设置多A、 借方登记增加、贷方登记减少，权益总额为 下，可以同时使用一种外国文少，主要取决于 的需要。 期末余额在借方 B、借方( ) 字 ( ) 登记减少、贷方登记增加，期A、85000元 B、35000元 C、 在我国境内的外国企业，会计A、总分类科目 B、企业效益 末余额在贷方 C、10000元 D、45000元 记录可以使用其本国文字D、C、企业经营管理 D、领C、借方登记增加、贷方登记减少，9、某企业年初资产总额为126000元，我国设立在境外的企业，会计导意图 期末一般无余额 D、借方登记负债总额为48000元。本年度取得收记录必须使用中文 31、“生产成本”科目属于 减少、贷方登记增加，期末一般无余入共计89000元，发生费用共计9300021、会计科目是对 的具( ) 额 41、采用借贷记账户时，损益支出类元，月末负债总额为50000元，则该体内容进行分类核算的项目。 A、资产类 B、负债类 账户的结构特点是 企业年末资产总额为 ( ) C、成本类 D、损益类 ( ) ,、会计对象 ,、会计要32、在复式记账法下，对每项经济业( ) A、124000元 B、122000元 素 ,、资金运动 务都可以以相等的金额，在 A、借方登记增加、贷方登记减少，C、128000元 D、131000元 ,、会计账户 ( ) 期末余额在借方 B、借方登记减少、贷方登记增加，期末余额在贷10、企业月初资产总额300万，本月22、设置账户是 的重要A、 一个或一个以上账户中登记 方 生下列经济业务1)赊购材料10万 方法之一。 B、两个账户中登记 C、借方登记增加、贷方登记减少，2)用银行存款偿还短期借款20万 ( ) C、意两个或两个以上账户中登记 3)收到购货单位偿还欠款15万存,、会计监督 ,、会计D、相互关联的两个或两个以上账户期末一般无余额 D、借方登记入银行，月末资产总额为 决策 ,、会计 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 中登记 减少、贷方登记增加，期末一般无余( ) ,、会计核算 33、一项资产增加，不可能引起 额 42、某企业“原材料”账户月初余额A、310万 B、290万 23、会计科目按其所反映的会计对象( ) 为380000元，本月验收入库的原材C、295万 D、305万 具体内容可分为 A、 另一项资产的减少 B、料共计240000元，发出材料共计11、下列项目中不属于有价证券的是 ( ) 一项负债的增加 C、一项( ) ,、资产、负债、所有者权益、收入、所有者权益的增加 D、一320000元。则该 企业“原材料”月A、国库券 B、股票 C、信用费用等五类 ,、资产、负债、项负债的减少 末余额为 ( ) 证存款 D、企业债券 所有者权益、成本、利润等五类 34、企业以银行存款支付应付账款，,、资产、负债、所有者权益、利润、A、12、下列项目中不属于企业的款项范表现为 余额在借方，金额为460000元 损益等五类 ,、资产、负债、围的是 ( ) C、余额在借方，金额为300000A、现金 B、银行存款 C、外埠所有者权益、成本、损益等五类 A、 一项资产增加，另一项资产的元 存款 D、企业债券 24、账户是根据 设置减少 B、一项资B、 余额在贷方，金额为460000元 13、 增减的核算，一般的，具有一定的格式和结构，用于分产减少，一项负债增加 D、余额在贷方，金额为300000都应以具有法律效力的文书为依据，类反映会计要素增减变动情况及其C、一项资产减少，一项负债减少 元 具有政策性强的特点。 结果的载体。 D、一项负债减少，另一项负债增加 43、复合会计分录是指 A、资本 B、债权、债务 ( ) 35、我国《企业会计准则》规定，企( ) C、现金、银行存款 D、财A、会计对象 B、会计要素 业应采用 A、 涉及四个账户的会计分录 物 C、会计科目 D、会计账簿 ( ) B、涉及两个或两个以上账户的14、下列项目中，利益关系比较明确，25、账户分为左方、右方两个方向，A、增减记账法 B、借贷记账法 会计分录 用途基本定向的有 当某一账户左方登记增加时，则该账C、收付记账法 D、单式记账法 C、 及三个或三个以上账户的会计A、无形资产 B、资本 户的右方 36、借贷记账法起源于12世纪的 记录 D、涉及四个或四 会计基础单选(一) 个以上账户的会计记录 D、已经计入产品成本中的费用 B、“应收账款”账户的贷方 ( ) 44、简单会计分录是指 54、企业在生产经营过程中所发生的C、“应付账款”账户的借方 A、以银行存款购买材料 B、以银( ) 各项费用，按其经济用途分类不包D、“应收账款”账户的贷方 行存款对外投资 C、以银行存款清A、一借一贷的会计分录 B、一借括: 64、以现金50元购办公用品，应借偿欠货款 D、取得借款存入银行 多贷的会计分录 C、一贷多借的( ) 记 科目，贷记“现金科74、将资本公积转增资本的经济业务会计分录取 D、多借多贷会计分A、直接费用 B、间接费用 C、目” 使得企业的 录 管理费用 D、期间费用 ( ) ( ) 45、在借贷记账法下，余额试算平衡55、企业生产过程中的期间费用不包A、制造费用 B、管理费用 A、资产和所有者权益同时增B、资法的平衡公式是 括 C、生产成本 D、营业费用 产和负债同时增加C、负债增加，所( ) ( ) 65、采购员预借差旅费，企业财会部有者权益减少D、所有者权益一增一A、 全部总分类账户的借方发生额A、管理费用 B、制造费用 门以现金付讫，应借记 减 合计=全部总分类账户的贷方C、营业费用 D、财务费用 科目，贷记“现金”科目( ) 75、甲企业从银行借款10万归还原 发生额合计 56、是企业所实际发生的各项支出和A、其他应付款 B、其他应收款 欠B公司的货款，借款和还款手续办B、 全部总分类账户借方期初余额损失 C、管理费用 D、营业费用 妥后，这项经济业务使甲企业合计=合部总分类账户借方期( ) 66、“本年利润”账户的借方余额表( ) 末余额合计 A、收入 ,、费用 示 A、资产和负债都增加 B、权益和,、支出 ,、成本 (资产都增加 C、负债有增有减 C、 合部总分类账户贷方期初余额 ) 57D、负债减少，资产增加 合计=全部总分类账户贷方期、企业收到所有者投入50万货币A、 本年累计取得的利润总额 76、某公司资产总额为6万，负债总末余额合计 资金存入银行，应贷记 B、本年累计产生的亏损总额 D、 合部总分类账户借方期末余额科目。 C、收入总额 D、费用总额为3万，以银行存款2万偿还短期合计=全部总分账户贷方期末( ) 额 借款，并以银行存款1.5万购设备， 余额合计 A、银行存款 B、实收资本 67、企业本期全部损益状况如下:主则上述业务入账后该公司的资产总额为46、按照平行登记法的原则，发生的C、长期投资 D、短期投资 营业务收入586000元，主营业务成 元 经济业务在相关的总账和明细账的58、企业取得6个月借款20万存入本467000元，主营业务税金及附加( ) 登记方法是 银行。下述分录正确的是 24000元，管理费用60000元，营业A、3万 B、4万 C、2.5( ) ( ) 外收入12000元，所得税11000元，万 D、1万 A、 根据总账登记明细账 B、根据A、 借:银行存款20万 B、借:则企业本期营业利润为 77、将短期借款20万转为对本公司 明细登记总账C、先记总账后银行存款200000 C、借:( ) 的投资，则本公司的 记明细账D、根据相同的原始短期借款20000 D、货:短A、( ) 119000元 B、95000元 依据各自独立登记 期借款200000 A、负债的减少，资产的增加 C、35000元 D、36000 47、“累计折旧”账户按照会计要素贷:短期借款20万 元 ,、负债的减少，所有都权益增加 分类属于 贷:短期借款200000 贷:68、企业本期全部损益状况如下:主,、资产减少，所有者权益增加 ( ) 银行存款20000 借:银行营业务收入1286000元，主营业务成,、所有者权益内部一增一减 存款200000 本663000元，主营业务税金及附加78、会计核算的内容是指特定主体A、资产类账户 B、损益类账59、企业购入一批材料，买价5万元，24000元，管理费用60000元，营业的 ，包括资金投入、运户 C、负债类账户 别发生运杂费400元，材料已经入库，费用30000，投资收益50000营业外用、退出三个阶段。 D、成本类 48、“待摊费用”账户按照会计要素款以银行存款支付。则原材料的成本收入12000元，营业外支出8000元，( ) 分类属于 是 所得税 A、资金运动 B、资金循环 C、( ) ( ) 185790元，则企业本期利润总额为 实物运动 D、经济资源 79、A、资产类账户 B、损益类账A、50400 B、50000 ( ) 是指在企业与其他单户 C、负债类账户 C 、400 D、54000 A、509000 元 B、563000位和个人之间发生的各种经济利益D、成本类账户 60、企业购入一批材料，买价15万，元 C、377210元 的交换，，如购材料、产品销售49、“制造费用”账户按照会计要素另发生运费1000元，材料已经入库，D、323210元 ( ) 分类属于 款未付。应做分录 69、以货币为主要计量单位，通过确A、经济事项 B、经济业务 ( ) ( ) 认、计量、记录、计算、报告等环节，C、经济业务事项 D、会计对象 80、企业购入材料价值5000元，其A、资产类账户 B、损益类账A、借:原材料150000 B、借:原对特定主体的经济活进行记账、算中3000元以银行存款支付，余款未户 C、负债类账户 材料151000 C、借:应付账款账、报账，为有关方面提供会计信息D、成本类账户 150000 D、借:应付账款151000 功能的是 付。应做一笔 50、下列属于资产类账户的有 贷:应付账款150000 贷:( ) ( ) ( ) 应付账款151000 贷:原材料A、会计核算职能 B、会计监督A、一借一贷 B、一借多贷 C、多借多贷 D、一贷多借 A、预付账款 B、应付股150000 贷:原材料151000 职能 C、会计计划职能 D、 81、“待摊费用”账户的期末余额等利 C、营业外收入 61、企业从银行提取现金2000元，会计预测职能 于D、生产成本 应编制的会计分录是 70、在会计核算的基本前提中，确定 51、“生产成本”账户的期末借方余( ) 会计核算空间范围的是 ( ) 额表示 A、借:银行存款 2000 B、贷:( ) A、期初余额+贷方发生额—借方发生( ) 现金 2000 C、借:现金 A、会计主体 B、持续经营 C、额 B、期初余额+借方发生A、 生产成本的增加数 2000 D、贷:银行存款 2000 会计分期 D、货币计量 额—贷方发生额 B、生产费用总和 贷:现金 2000 借:71、会计核算必须以 A、期初余额+贷方发生额+借方发生C、未完工的在产品和半成品的成本 银行存款2000 贷:银行存为核算的基础和假设条件 额 D、A、期初余额—贷D、完工产品的实际成本 款2000 借:现金 2000 ( ) 方发生额—借方发生额 52、“预提费用”账户的期末贷方余62、若某企业年末“固定资产”账户A、会计主体 B、持续经营 C、82、企业5月份发生营业费用50万额表示 余额为350000元，固定资产净值为会计分期 D、货币计量 元，月末应结平“营业费用”账户，( ) 280000元，不考虑其他因素，则下列72、流动资产是指可以在 则“营业费用”账户 A、 待摊费用 表述正确的是 变现或耗用的资产，包括现金和各种( ) B、已在本期支付应由本期和以( ) 存款、短期投资、应收及预收款项、A、月末借方余额50万 B、月末后各期负担的费用 A、“累计折旧”年末借方余额为存货。 贷方余额50万 C、本期贷方发B、 定时期内的费用支出 630000元 B、“累计折旧”( ) 生额50万 D、以上都不对 D、已在本期及以前各期预提但年末贷方余额为70000元 A、一年内 83、某企业月末在编制试算平衡表尚未支付的费用 C、“累计折旧”年末借方余额为B、一年或超过一年的一个营业周期中，全部账户的本月贷方发生额合计53、“待摊费用”账户的期末借方余630000元 D、“累计折旧”内 为6万，除银行存款的本月借方发生额表示 年末借方余额为70000元 C、一个营业周期内 额合计为4.2万，则银行存款账户 ( ) 63、企业对外销售商品，购货方未支D、一年或超过一年的一个营业周期A、本月贷方余额为1.8万B、本月借A、 已经分摊但尚未支付的费用 付货款，这项债权应记入 以上 方余额为1.8万C、本月借方发生额B、已经支付但尚未分摊的费用 ( ) 73、下列经济业务中，会引起资产和为1.8万 D、本月贷方发生额为1.8C、已经支付且已经分摊的费用 A、“应收账款”账户的借方 负债同时增加的是 万 会计基础单选(二) 85、企业本期生产产品直接耗贷:库存商品90000 贷:( ) 凭证所反映的经济内容 、在一定时期内连续记录若101、用大写表示人民币用原材料3000元，生产车间管生产成本90000 94 理方面耗用原材料2000元，正89、企业3月末支付本季短期干项同类经济业务的自制原始30010.56元的正确写法是 借款利息3000元(前两月已预凭证是 ( ) 确的会计分录是( ) 提2000元)正确分录为 (A、人民币叁万零拾元零伍角A、借:生产成本 5000 ) B、借:制造费用500 ( ) A、一次凭证 B、累陆分 B、人民币三万零十 贷:原材料 5000 A、 借:预提费用 2000 计凭证 C、汇总凭证 元五角六分 贷:原材料5000 B、借:预提费用 2000 D、原始凭证汇总表 C、人民币三万零十元五角六C、借:生产成本3000 C、借:预提费用 3000 95分整 D、人民币叁万零拾、 是指根据一定 D、借:生产成本3000 D、借:财务费用 3000 时期内，若干相同的原始凭证元伍角陆分整 制造费用2000 管理费用 1000 汇总编制成的原始凭证。 102、填制原始凭证时，“人民管理费用20币捌仟元零伍角整”的小写金00 财务费用 1000 贷:( ) 贷:原材料5000 银行存款3000 贷:A、记账凭证汇总 B、额 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 的是 贷:原材料5000 银行存款3000 累计凭证 C、一次凭( ) A、8000.50 B、86、甲公司月末计算本月车间 贷:银行存款3000 证 D、原始凭证汇总 ,8000.5 C、,使用的机器设备等固定资产的贷:银行存款3000 表 8000.50 折旧费7000元，下列会计分录90、本年应纳所得额为200000，96、下列各项中不属于原始凭D,8000.5— 正确的是( ) 所得税率为33%，正确的分录证的有 103、记账凭证是根据审核无误 为(的A、借:生产成本7000 B、 ) 填制的 借:制造费用7000 C、借:( ) A、销货发票 B、借据 ( ) 管理费用7000 D、借:制A、借:主营业务税金及附加C、固定资产卡片 D、A、会计科目 B、借贷 记账法 C、会计要素 造费用7000 66000 B、借:管理费用66000 运费结算凭证 D、原始凭证 贷:累计折旧7000 C、借:应交税金66000 D、借:97、下列属于汇总原始凭证的 贷:累计折旧7000 所得税66000 有 104、下列对转账业务表述正确贷:累计折旧7000 贷:贷:应交税金 ( ) 的是 66000 贷:应交税金A、科目汇总表 B、汇( ) 固定资产7000 66000 贷:所得税66000 总记账凭证 C、限额A、转账业务不是会计所反映87、甲公司以银行存款支付下 半年6个月房租费12000，则贷:应交税金66000 领料单 D、工资结算的内容 B、转账业应作会计分录为 91、会计核算工作的起点是 汇总表 务是直接引起现金或银行存款 减少的业务 ( ) ( ) 98、会计人员在审核购货发票 A、借:待难费用 12000 B、A、复式记账 B、登记及材料入库单时发现，该批材C、转账业务是直接引起现金借:管理费用12000 C、借:账簿 C、填制和审核会料采购量过大。则该原始凭证或银行存款增加的业务 D、转账业务是指与货币资金制造费用12000 D、借:管计凭证 D、编制会计报所反映的经济业务是 收付无关的业务 理费用12000 表 。 A、不合法 贷:银行存款12000 92、 是记录经济B、不合理 C、不完整 105、科目汇总表和汇总记账凭贷:银行存款12000 贷:业发生或完成情况书面证明，D、不正确 证是一种 ( ) 待摊费用 12000 贷:银也是登记账簿的依据。 ( ) A、原始凭证 B、记账行存款12000 ( ) 99、外来原始凭证一般都是 88、月末结转已售产品的销售A、记账凭证 B、原始凭( ) 凭证 C、会计账簿 D、会计报表 成本90000元，正确会计分录证 C、专用凭证 A、一次凭证 B、汇总 106、销售产品一批，部分货款为 D、会计凭证 凭证 C、累计凭证 ( ) 93、 是在经济业务D、原始凭证汇总表 收回存入银行，部分货款对方A、借:库存商品 90000 B、发生或完成时取得或填制的，100、将会计凭证分为原始凭证暂欠时，应填制的记账凭证是 ( ) 借:主营业务成本9000 C、用以记录或证明经济业务的发和记账凭证两大类的依据是 A、收款凭证和转账凭证 借:主营业务成本9000 D、生或完成情况的书面证明。 ( ) 借:主营业务成本9000 A、原始凭证 B、记账A、凭证填制的时间 B、B、付款凭证和转账凭证 C、 贷:生产成本90000 凭证 C、收款凭证 凭证填制的程序和用途 收款凭证和付款凭证 D、 两张转账凭证 贷:主营业务收入90000 D、付款凭证 C、凭证填制的方法 D、 会计基础单选(三) 107、从银行提取现金或把现金A、一次凭证 B、累计凭证 A、应付账款 B、银行存以避免重收重付( ) C、汇总凭证 D、专用凭证 存入银行的经济业务，一般 款 C、预付账款 D、A、记账凭证 B、原始凭证 ( ) 114、原始凭证按 其他应付款 C、收款凭证 D、付款凭证 不同，分为通用凭证和专用凭A、只填制付款凭证，不填制122、根据同一原始凭证编制几128、企业售产品一批，售价 证收款凭证 张记账凭证的，应 5000元，收到一张转账支票送B、只填制收款凭证，不填制( ) ( ) 存银行。这笔业务应编制的记付款凭证 A、来源 B、手续及内容 A、编制原始凭证分割单 账凭证为 ( ) C、既填制付款凭证，又填制C、格式 D、专用凭证 B、采用分数编号的方法 A、收款凭证 ,、付款凭证 收款凭证 115、审核原始凭证所记录的经C、不必做任何说明 ,、转账凭证 ,、以D、填制付款凭证或填制收款济业务是否符合企业生产经营D、在未附原始凭证的记筑凭后均对 凭证 动动的需要、是否符合有关的证上注明其原始凭证附在哪张129、下列业务中，应该填制现108、审核原始凭证时，发现金计划和预算，属于 记账凭证下 金收款凭证的是 额有错误，应由 审核 123、一项经济业务需要连续编( ) ( ) ( ) 制多张记账凭证的，应 A、出售材料一批，款未收 A、原填制单位更正 B、A、合理性 B、合法性 C、( ) B、从银行提取现金 经办人更正 C、会计人真实性 D、完整性 A、自制内容相同的多张原始C、出租设备，收到一张转账员更正 D、会计主管人116、在每项经济业务发生或完凭证 B、编制原始凭证分割支票 D、报废一员更正 成时取得或自行填制的会计凭单 C、采用分数编号的方法 台电脑，出售残料收到现金 109、仓库保管人员填制的收料证是 D、B和C两种方法 130、在审核记账凭证时，如发单，属于企业 ( ) 124、已经登记入账的记账凭现记账凭证有误，应由 ( ) A、转账凭证 B、付款凭证 证，在当年内发现有误 ，可以( ) A、外来原始凭证 B、自制,、收款凭证 ,、原用红字填写一张与原内容相同A、审核人员 B、记账人员 原始凭证 C、汇总原始凭始凭证 的记账凭证，在摘要栏注明 C、填证人员 D、出纳人证 D、累计原始凭证 117、某单位会计部第8号记账字样，再用蓝字做一张正确的员 110、下列不能作为原始凭证的凭证的会计事项需要填制3张登记入账。 131、某会计员在审核记账凭证有 记账凭证，则三张凭证编号为 ( ) 时，发现误将1000元写成100( ) ( ) A、注销某月某日某号凭证 元，尚未入账，一般 A、发票 B、领料单 C、A、8，9，10 B、7，8，,、订正某月某日某号的凭证 应改正( ) 工资结算汇总表 D、9 C、8 1/3，8 2/3 ，8 3/3 ,、经济业务内容 ,、 A、重新编制记账凭证 银行存款余额调节表 D、 1/3，2/3，2/3 对方单位 B、红字更正法 C、补充登111、会计机构、会计人员对不118、发料凭证汇总表属于 125、企业购进材料4000元，记法 D、冲销法 真实、不合法的原始凭证和违( ) 款未付，这笔经济业务应该编132、下列业务，需要编制银行法收支，应当 A、单项原始凭证 B、自制制的记账凭证是 存款收款凭证有是 ( ) 原始凭证 C、外来原始凭( ) ( ) A、不予受理 B、予以受理 证 D、累计原始凭证 A、收款凭证 B、付款凭A、以银行存款购入设备 C、予以纠正 D、予以反119、限额领料单属于 证 C、转账凭证 D、B、接受投放一台设备 C、映 ) 以上均可 从银行借入款项 D、将资( 112、会计机构、会计人员对真A、外来原始凭证 ,、126、原始凭证金额有错误的，本公积转增资本 实、全法、合理但内容不准确、累计凭证 ,、一次应当 133、税务部门统一印制的增值 凭证 ,、汇总凭证 ( ) 税专用发票属于 不完整的原始凭证，应当 120、收款凭证左上角的会计科A、在原始凭证上更正 B、( )A、通用原始( ) A、不予受理 B、予以受理 目为 由出具单位更正并且加盖公章 凭证 B、专用凭证 C、C、予以纠正 D、予以退( ) C、由经办人更正 累计凭证 D、汇总原始凭回，要求更正、补充 A、借方 B、贷方 D、由出具单位重开，不得在证 113、差旅费报销单按填制的手C、材料 D、固定资产 原始凭证上更正 134、会计是以货币为主要计量续及内容分类，属于原始凭证121、付款凭证左上角的“贷方127、出纳人员在办理收款或付单位，反映和监督一个单位经中的 科目”可能登记的科目是 款后，应在 上加盖济活动的一种 ( ) ( ) “收讫”或“付讫”的戳记，( ) 会计基础单选(四) A、方法 B、手段 C、借:现金300 C、记录各项经济业务的簿籍。 的发生额和余额，同时在摘要 栏注明“转次页”字样 信息工具 D、经济管理活借:管理费用3000 A、原始凭证 B、会计科目 动 D、 借:管理费用3000 C、审核无误的会计凭证 D、不计算本页的发生额和余 管理费用2700 额，但应在摘要栏注明“转次135、“负债类”账户的本期减D、会计报表 管理费用2700 贷:页”字样 少数和期末余额分别反映在 ( ) ( ) 其他应收款3000 贷:144、由具由一定格式账页组151、下列对账工作中属于账实A、借方 B、贷方 应收账款3000 成，以审核无误的会计凭证为核对的是 C、借方和贷方 D、贷贷:银行存款3000 依据，全面、系统、连续地记( ) 方和借方 贷:其他应收款3000 录各项经济业务的簿籍称为 A、总分类账与所属明细分类136、在实际工作中，是通过 140、总分类账户与明细分类账( ) 账核对 B、总分类账与日来确定会计分录的。 户的主要区别在于 A、会计账簿 ,、会计账户 记账核对 C、企业银行存款( ) (,、序时账簿 ,、分日记账与银行对账单核对 ) A、编制原始凭证 B、A、记账内容不同 B、记录类账簿 D、会计部门的财产物资明细编制记账凭证 C、设置经济业务详细程序不同 C、145、账簿按 的不账与财产物资保管部门的有关账簿 D、设置会计科目 同，可以分为序时账簿、分类记账的方向不同 D、记账的明细账核对。 137、某账户记录如下: 账簿、备查账簿。 依据不同 152、能提供某一类经济业务增1)、 2141、 是指对所发)、( ) 减变化总括会计信息的账簿是 期初余生的每项经济业务事项，都要A、用途 B、外表形式 ( ) 额 30000 期初余以会计凭证为依据，一方面记C、格式 D、启用时间 A、明细分类账 B、日记账 额 40000 入有关总分类账户，另一方面146C、备查账 D、总分类账 、现金日记账和银行存款日 90000 80000 50000 20000 记入总账所属明细分类账户的记长必须采用 账153、一般情况下，适合于采用 方法。( 簿。 活页式账簿形式的是 ) 10000 ( ) ((( ) ) ) 期末余A、复式记账法 B、借贷记A、活页式 B、订本式 C、A、明细分类账 B、银行额 40000 期末余账法 C、平行登记 D、备查 D、复币 存款日记账 C、现金日记 147、现金日记账 账 D、备查账 额 30000 同时登记 结出发生额和余额，并与结存154、村料明细账登记的依据是 142、某企业材料总分类账户的 1)括号里应填列 本期借方发生额为25000元，现金核对。 根据审核无误的 ( ) 本期贷方发生额为24000元，A、每月 B、每十五天 ( ) A、原始凭证 B、会计凭证 A、80000 B、60000 其有关明细分类账户的发生额C、每隔三至五天 D、每日 C、20000 D、0 为别为:甲材料本期借方发生148、“原材料”、“库存商品”C、付款凭证 D、转账凭2)括号里应填列 额为8000元，贷方发生额为等存货类明细账，一般采用 证 155、用现金支付职工的医药费( ) 6000元，乙材料借方发生额为账簿 78元，会计人员编制的记长凭A、30000 B、40000 13000元，贷方发生额为16000( ) C、110000 D、元，则丙材料本期借方贷方发A、三栏式 B、多栏式 C、证为:借记应付福利费87元，50000 生额分别是 数量金额式 D、横线登记式 并登入账。更正的方法是 ( ) 138、标明某项经济业务应借应( ) 149、借方贷方多栏式明细账的 A、重新编制正确凭证 B、贷账户名称及其金额的一种记A、借方发生额为12000元，账页格式一般适于 录，称为 贷方发生额2000元 B、明细账 红字更正法 C、划线更正 法 D、补充登记法 ( ) 借方发生额为4000元，贷方发( ) 156、实行会计电算化的单位，A、对应关系 B、对应账生额为2000元 A、待摊费用 B、预提费用 户 C、会计账簿 D、C、借方发生额为4000元，贷C、预收账款 D、本年利总账和明细账应当 会计分录 方发生额1000元 D、借润 ( ) A、每十天打印 B、每月139、小王出差回来报销差旅费方发生额为6000元，贷方发生150、在登记账簿时，每记满一 打印一次 C、定期打印 2700元，原借3000元，交回额8000元 页时，应 多余现金300元，则报销的会143、会计账簿是指由一定格式( ) D、每年打印一次 计分录为( ) 账页组成的，以 A、计算本页的发生额 B、计157、下列四类账簿中，不是依 据记账凭证登记的是 A、 借:现金300 B、为依据，全面、系统、连续地算本页的余额 C、计算本页 会计基础单选(五) ( ) 制会计分录 C、填制记用的账簿形式是 属于 ( ) ( ) A、明细账 B、总账 账凭证 D、编制会计报表 C、日记账 D、备查账 163、日记账又称序时账，是根A、订本式 B、活页式 C、A、账证核对 B、账账 卡片式 D、三栏式 核对 C、账实核对 158、需要结计本年累计发生额据经济业务发生的时间先后顺 171D、余额核对 的账户，结计“过次页”的合序， 登记经济业、、根据记账 规则 编码规则下载淘宝规则下载天猫规则下载麻将竞赛规则pdf麻将竞赛规则pdf 的要求， 计数为 务的账簿。( ) 文字和数字要书写端正、清楚，178、某企业生产甲产品领用的( ) A、定期逐笔 B、逐日不与满格，一般应占格距的 原材料剩余800元退回仓库，A、自年初起至本日止累计数 逐笔 C、顺序 ( ) 正确的分录是 B、自年初起至本页末止累计D、汇总 A、三分之一 B、二分之一 ( ) 数 164、“生产成本”、“制造费用”C、三分之二 D、四分之三 A、 借:原材料800 C、自月初至本页末止累计数 明细分类账，一般使用的账簿172、订本账的优点是 借:生产成本800 D、自本页初至本页末止累计格式是 (借:原材料800 ) 数 ( ) A、可以防止抽换账页，避免借:管理费用800 159、某会计人员在填制凭证A、多栏式账簿 B、数量账页散失 B、便于记账分工 贷:生产成本800 时，误将50000元写成5000元，金额式账簿 C、三栏式C、便于机器记账D、账页可贷:原材料800 贷:科目、方向正确无误，并已入账簿 D、订本式账簿 以多可少，不会造成浪费 库存商品 800 贷:生产账，月底结账时发现错误，正165、将现金存入银行，登记银173、在结账之前，如果发现账成本800 确的更正方法是 行存款日记账的依据是 簿记录有文字或数字错误，而179、资产负债表是反映企业某( ) 记账凭证无错，可采用的更正( ) 一特定日期 的会计A、划线更正法 B、还原更方法是A、现金收款凭证 B、现金 ( ) 报表。 正法 C、补充登记法 付款凭证 C、银行收款凭A、划线更正法 B、红字( ) D、冲销法 更正法 C、补充登记法 A、权益变动情况 B、财务证 D、银行付款凭证 160、年终结账，将余额结转下D、平行登记法 状况 C、经营成果 D、现166、现金日记账的日期栏应填 年时 写 174、记账以后，如发现账簿错金流量 ( ) ( ) 误是由于记账凭证中会计科目180、资产负债表中的资产项目A、不需要编制记账凭证，但A、当月1日 B、当月末运用错误引起的，可采用的更是按资产的 大小顺应将上年账户的余额反向结平日期 C、登记账簿的日正方法是 ( ) 序排列的。 才能结转下年 期 D、记账凭证的日期 A、划线更正法 B、红字更( ) B、 应编制记账凭证，并将上167、总分类账可以直接根据 正法 C、补充登记法 D、A、流动性 B、重要性 C、 年账户的余额反向结平 变动性 D、盈利性 逐笔进行登记。 平行登记法 C、 不需要编制记账凭证，也( ) 175、采用补充登记法纠正错误181、资产负债表是根据 不需要将上年账户的余额A、原始凭证 B、原始凭证的，应编制 这一会计等式编制的。 结平，直接注明“结转下( ) 汇总登记 C、记账凭证 ( ) 年”即可。 A、收入—费用=利润 B、D、明细账 A、 红字记账凭证 D、 应编制记账凭证予以结168、总分类账的登记方法，取B、蓝字记账凭证 C、现金流入—现金流出=现金净 转，但不需要将上年账户决于所采用的 一张红字及一张蓝字记账流量 的余额反向结平 C、资产+费用=负债+所有者权( ) 凭证 D、不能确定 161、凡在结账前发现记凭证正益+收入 D、资产=负A、账簿体系 B、会计凭176、银行存款日记账与银行对 确登记账簿时发生的错误，可证的类别 C、会计科目账单之间的核对属于 债+所有者权益 用 更正。 的设置 D、会计核算形( ) 182、下列对资产流动性描述正( ) 式 A、账证核对 B、账账核确的是 A、划线更正法 B、补充169、三栏式银行存款日记账属对 C、账实核对 ( ) 登记法 C、红字更正法 于 D、余额核对 A、现金的流动性强于固定资 产 B、短期投资的流动D、涂改法 ( ) 177、甲企业与乙企业之间存在 性强于银行存款 162、设置和登记会计账簿是 A、序时账 B、明细账 购销关系，甲企业定期将“应 的基础。 C、总分类账 D、备查收账款——乙企业”明细账与C、应收账款的流动性强于短( ) 账 乙企业的“应付账款——甲企期投资 D、固定资产的A、填制原始凭证 B、编170、“固定资产”明细账宜采业明细账进行核对，这种对账流动性强于存款 会计基础单选(六) 183、资产负债表中，负债项目层次，其排列顺序是 B、增值税 C、营业外收账凭证 进行排列( ) 支净额 D、所得税 201、记账凭证账务处理程序一是按照 的。 A、主营业务利润、营业利润、195、会计报表附注是指会计报般适用于 ( ) 利润总额、净利润 B、表正式项目之外的资料，通常( ) A、 变现能力 B、盈利营业利润、主营业务利润、利不采用 的形式表A、规模较大，经济业务比较 能力 C、清偿债润总额、净利润 示。 ( ) 复杂的企业 B、规模 务的先后顺序 C、主营业务利润、营业利润、A、数字图表 B、文字 不大，但经济业务比较复杂的 D、变动性 净利润、利润总额 D、C、表格 D、文字加数字企业 184、资产负债表分为左、右两净利润、利润总额、营业利润、图表 C、规模不大，但经济业务比方，左方是 项目。 主营业务利润 196、 是指企业对外较简单的企业 D、工业( ) 189、将分散零星的日常会计资提供反映企业某一特定日期财企业和商品流通业 A、资产 B、负债 C、所料归纳整理为更集中、更系统、务状况和某一会计期间经营成202、在汇总记账凭证账务处理有者权益 D、利润 更概话的会计资料，以总括反果、现金流量情况的书面文件。 程序下，总分类账的记账依据185、下列选项中，反映了资产映企业财务状况和经营成果的( ) 是 负债表内有关资产项目排列顺核算方法是 A、资产负债表 B、利润表 ( ) 序的是 (C、会计报表附注 D、财A、原始凭证 B、记账凭证 ) ( ) A、编制会计凭证 B、编务会计报告 C、科目汇总表 D、汇总记A、 流动资产、长期投资、固制记长凭证 C、编制会计197、在会计核算中填制和审核账凭证 定资产、递延税款、无形会计凭证、根据会计凭证登记203、科目汇总表账务处理程序报表 D、登记会计账簿 资产及其他资产 账簿、根据账簿记录编制会计与汇总记账凭证账务处理程序190、反映企业在某一特定日期 B、 流动资产、固定资产、长资产、负债及所有者权益情况报表，这个过程的步骤以及三的共同优点是 期投资、无形资产及其他者的结合方式称为 ( ) 的会计报表是 资产、递延税款 (A、 保持科目之间的对应关系 ( ) ) C、 流动资产、长期投资、递A、资产负债表 B、利润表 A、会计凭证传递 B、会计B、简化总分类账登记工 延税款、固定资产、无形C、利润分配表 D、现金账簿组织 C、会计工作组作 资产及其他资产 D、账务处理程序 B、 进行了所有科目余额的试流量表 织 D、 流动资产、长期投资、固198、各种账务处理程序的主要算平衡 D、总括191、按照我国现行会计 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 规 定资产、无形资产及其他定，企业每个 都要区别是 反映同类经济业务 资产、递延税款 编制资产负债表。 ( ) 204、在科目汇总表账务处理程186、下列选项中，反映了资产序下，总分类账的记账依据是 ( ) A、 总账格式不同 B、登记 负债表内有关所有者权益项目A、月末 B、季末 明细账的依据不同 C、登( ) 排列顺序的是 C、半年度 D、年末 记总账的依据和方法不同 A、原始凭证 B、记账凭证 ( ) C、科目汇总表 D、汇总记192、为了具体反映利润表的形D、编制会计报表的依据 A、实收资本、盈余公积、资账凭证 成情况，我国现行的利润表的不同 本公积、未分配利润 B、结构一般采用 报告199、在下列账务处理程序中，205、科目汇总表账务处理程序实收资本、资本公积、盈余公结构 ( ) 最基本的账务处理程序是 适用于 积、未分配利润 ( ) A、单步式 B、三步式 ( ) C、实收资本、资本公积、未A、规模较小，业务较少的单C、四步式 D、“丁”字形 A、 日记总账账务处理程序 分配利润、盈余公积 D、193、利润分配表在会计报表种B、记账凭证账务处理程位 C、所有单位 C、实收资本、未分配利润、资本规模较大，业务较多的单位 类中，属于 序 公积、盈余公积 D、工业企业 ( ) C、科目汇总表账务处理程序 187、反映企业在一定会计期间A、单步式 B、三步式 D、汇总记账凭证账务处理程206、汇总记账凭证账务处理程经营成果的报表是 C、四步式 D、“丁”字形 序 序的缺点在于 ( ) ( ) 194、在利润表上，利润总额扣200、在记账凭证账务处理程序 A、资产负债表 B、利润表 A、不利于会计分工 B、不除 后，得出净利润下，总分类账的记账依据是 C、现金流量表 D、产品成或净亏损。 ( ) 能反映经济业务 C、不能保本报表 ( ) A、原始凭证 B、记账凭证 持科目之间的对应关系 D、188、利润表的项目共分为四个不能节省会计工作时间 A、管理费用和财务费用 C、科目汇总表 D、汇总记 会计基础单选(七) 207、科目汇总表的汇总范围是 进行的 ( ) D、借:其他应收款300 ) ( ) (A、局部清查 ,、全面清 营业外支出 200 A、全部科目的借方余额 B、A、实地盘点法 B、核对法 查 ,、重点清查 管理费用 200 C、技术分析法 D、询证法 全部的贷方余额 C、全部科,、抽查 贷:待处理财产损溢 215、对银行存款所采用的清查目的借、贷方发生额 D、全223、对贵重物资一般要经常进500 部科目的借、贷方余额 方法一般是 行 清查，至少每月贷:待处理财产损溢500 208、汇总收款凭证是根据 ( ) 清查盘点一次 228、在财产清楚中，填制的“账汇总编制而成的。 A、技术推算法 B、测量计( ) 存实存对比表”是 ( ) 算法 C、实地盘点法 D、A、局部 B、全面 ( ) A、原始凭证 B、原始汇总对账单法 C、不定期 D、非重点 A、登记总分类账的直接依据 凭证 C、收款凭证 D、付216、 224、在各种实物的清点过程B、调整账面记录的原始凭证 款凭证 中，C、调整账面记录的记账凭证 217、对大宗煤炭所采用的清查 必须在场，参 209、科目汇总表账务处理程序方法一般是 加盘点，便不宜单独承担财产D、登记日记账的直接依据 是由 发展而来的。 ( ) 清查工作。( ) 229、为了记录、反映财产物资( ) A、技术推算法 B、测量计的盘盈、盘亏和毁损情况，应A、单位行政领导人 B、 A、记账凭证账务处理程序 算法 C、实地盘点法 D当设置 、会计主管人员 C、出纳人 科目 B、汇总记账凭证账务处理程对账单法 员 D、实物保管员 ( ) 序 218、“实存账存对比表”是一225、财产清查中，盘盈一台手A、固定资产清理 B、待处C、多栏式日记账账务处理程种提电脑，全新的市价为10000理财产损溢 C、长期待摊 序 D、日记总账元，八成新，在批准处理以前费用 D、营业外支出 ( ) 账务处理程序 A、 原始凭证 B、记账的会计分录为( ) 230、由于管理不导致存货的盘210、A、 借:固定资产10000 亏一般应作为 不能反映各科目凭证 C、会计报表 B、借:固定资产8000 处理。 的对应关系，不便于分析和检D、与会计核算无直接关 查经济业务的来龙去脉，不便系的书面文件 贷:待处理财产损溢( ) 于查对账目。( ) 219、“查询核实法”这一财产10000 贷:A、营业外支出 B、管理费A、记账凭证账务处理程序 清查法一般适用于 待处理财产损溢8000 用 C、财务费用 D、其B、汇总记账凭证账务处理程( ) C 、借:待处理财产损溢10000 他应收款 序。 A、对现金的清查 B、对D、借:待处理财产损溢8000 231、会计档案管理办法规定的C、日记总账账务处理程序 银行存款的清查 C、贷:营业外收入会计档案保管期限为 D、科目汇总表账务处理程序 ( ) 对实物资产的清查 D、10000 211、财产清查是通过实地盘对往来款项的清查 贷:营业外收入8000 A、最高保管期限 B、最低点、查证核对来查明 220、因管理不善而导致的盘226、财产清查中盘盈存货一期限 C、平均保管期限 D、适当保管期限 是否相符的一种方法。 亏，应计入 批，价值200元，批准备处理 232、定期保管的会计档案期限( ) ( ) 后应转入 A、账证 B、账账 C、账A、其他应收款 B、管理费( ) 最长为 实 D、账表 用 C、营业外支出 D、A、营业外收入 B、( ) A、20年 B、15年212、单位在年末、季末或月末财务费用 其他业务收入 C、管理费用 C、25结账前所进行的财产清查属于 221、“未达账项”是指企业与D、主营业务收入 年 D、10年 ( ) 银行双方，由于凭证传递和入227、现金清查中，发现现金短233、会计凭证、会计账簿的保A、财产临时清查 B、财产账时间不一致，而发生的 缺500元，经研究决定由出纳管期限为 定期清查 C、现金清查 ( ) 人员赔偿300元，余款报损。( ) D、财产抽查 A、 方已入账，另一方未入账则批准处理后的会计分录为 A、15年 B、10年 C、20213、单位撤销、合并时，对财的款项 ( ) 年 D、25年 产物资应进行 B、双方登账出现的款项 A、借:现金500 234、会计档案销毁清册的保管( ) C、一方重复入账和款项 B、借:待处理财产损溢 500 期为 A、全面清查 B、局部清查 D、双方均未入账的款项 贷:待处理财产损溢 500 ( ) C、抽样清查 D、定期清查 222、单位时进行资产重组时，贷:现金500 A、永久 B、20年 C、15214、对库存现金的清查是能过 一般应进行 C、借:其他应收款 300 年 D、10年 会计基础单选(八) 235、企业年度财务报告(决算)清册 C、年度财务计划 243、固定资产卡片的保管期限246、银行存款余额调节表，银 行对账单应当保存 的保管期限为 D、银行对账单 为 ( ) 240、企业销毁保管期满的会计( ) A、3年 B、永久C、5年 D、 A、固定资产报废清理时 15年( ) A、25年 B、20年 C、15档案时由 负责。 B、固定资产报废清理后保管247、会计档案保管期限的始算年 D、永久 ( ) 236、现金和银行日记账的保管A、本单位的档案机构和会计10年 日期，就从 起。 期限为 机构共同派人 B、主C、固定资产报废清理后保管5( ) ( ) 管部门派人 年 D、固定资产报废清理A、 本年会计年度末 B、会A、永久 B、25年C、同级财政部门派人 后保管3年 计年度终了的当天 C、 C、20 年 D、15年 D、同级财政和审计部门派人 244、其他会计核算资料是指与会计年度终了后的第一天 237、行政事业单位的各种会计241、其他单位如果因特殊原因会计核算、会计监督密切相关、D、会计档案归档的当天 凭的保管期限为 由会计部门负责办理有关数据248、总分类账与其所属的明细需要使用原始凭证时，经本单 ( ) 位负责人批准， 资料。不包括( ) 分类账之间的核对属于 A、10年 B、5年 C、20( ) A、银行对账单 B、存贮在( ) 年 D、A、可以借出 B、只可以查A、账证核对 B、账账15年 兹性介质上的会计数据 C、 阅不能复制 C、不可查阅或核对 C、账实核对 238、行政事业单位的总账、明财务数据统计资料 D、生产 细账的保管期限为 复制 D、可以查阅或复制 计划书 D、余额核对 ( ) 242、按内部牵制原则的要求，245、国家机关销毁会计档案， 会计机构中保管会计档案的人应由A、20年 B、10年 C、15 派员参加监 员，不得由年 D、25年 兼任。 销。 239、下列会计资料不属于会计( ) A、单位档案机构和会计机构 A、会计人员 ,、会计机构B、同级财政、审计部门 C、档案的有 负责人 C、出纳人员 财务数据统计资料 D、生产( ) A、记账凭证 B、会计移交D、会计主管人员 计划书 会计基础单选(九) ,英文版 , Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised 会计基础单选(10) history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an 会计基础单选(11) important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the 会计基础单选(12) authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, 会计基础单选(13) respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the 会计基础单选(14) wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision of the 会计基础单选(15) < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the 会计基础单选(16) party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization 会计基础单选(17) amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and 会计基础单选(18) supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the 会计基础单选(19) strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding 会计基础单选(20) performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption 会计基础单选(21) struggle of the latest achievements. < rule > the party's eighteen years implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of 会计基础单选(22) the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made 会计基础单选(23) provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation 会计基础单选(24) Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted 会计基础单选(25) and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior 会计基础单选(26) punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements 会计基础单选(27) adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in 会计基础单选(28) accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in 会计基础单选(29) offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of 会计基础单选(30) feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for 会计基础单选(31) instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post processing, constitute violations, in accordance with the relevant 会计基础单选(32) provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, 会计基础单选(33) the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. 会计基础单选(34) The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions 会计基础单选(35) of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in 会计基础单选(36) public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if 会计基础单选(37) the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in 会计基础单选(38) simple "one size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root 会计基础单选(39) according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the 会计基础单选(40) original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary 会计基础单选(41) terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new 会计基础单选(42) shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with 会计基础单选(43) the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth 会计基础单选(44) mentioning is, > < Regulations in Article 150 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously 会计基础单选(45) organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations 会计基础单选(46) at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic 会计基础单选(47) life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. 会计基础单选(48) Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > 会计基础单选(49) closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection 会计基础单选(50) and supervision organs and cadres to the < code > and < > as the deepening of the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely 会计基础单选(51) linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, 会计基础单选(52) dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely 会计基础单选(53) punish the acts in violation of rules and regulations. 会计基础单选(54)