2014年公务员考试《公共基础知识》模拟试题—易考堂网校

2014年公务员考试《公共基础知识》模拟试题—易考堂网校 2014年会计《从业资格证财经法规与会计职业道德考》模拟试题 1、单选题 1、会计人员违反职业道德，情节严重的，由( )吊销其会讨一从业资格证书。 A(工商行政管理部门 B(人事管理部门 C(财政部门 D(会计行业组织 2、根据《会计从业资格管理办法》 规定 关于下班后关闭电源的规定党章中关于入党时间的规定公务员考核规定下载规定办法文件下载宁波关于闷顶的规定 ，持证人员从事会计工作，应当自从事会计工作之日起( ) 日内，向会计从业资格管理邵门办理注册登记。 A(15 B(30 60 C( D(90 3、()作为一种社会意识形态，是在一定的经济基础上形成的，以善恶、是非、诚实虚伪等范畴为评价 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 ，借助社会舆论、传统习俗和内心信念的约束力量实现调整人与人之间、个人与社会之间关系的行为规范的总和。 A(道德 B(制度 C(规范 D(准则 4、我国境内业务收支以人民币以外的货币为主的单位，其( )应折算为人民币反映。 A(填制的记账凭证 B(编报的财务会计报告 C(取得的原始凭证 D(登记的账簿 5、会计档案由单位会计机构负责整理归档并保管一定期限内，移交单位的会计 档案管理 财务及档案管理制度档案管理制度培训安全生产档案管理制度人事档案管理制度人事档案管理制度范本 部门或指定专人继续保管。该期限是指( )。 A(1年 B(2年 C(3年 D(6个月 6、下列属于会计核算总体性要求的是( ) 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest A(客观性原则 B(相关性原则 C(配比原则 D(谨慎原则 7、根据《中华人民共和国税收征收管理法》的规定，企业向税务机关申报办理税务登记的 时间是( )。 A(自领取营业执照之日起15日内 B(自领取营业执照之日起30日内 C(自申请营业热照之日起45日内 D(自申请营业执照之日起60日内 8、根据征管法规定，从事生产、经营的纳税人到外县临时从事生产、经营的活动的，应当 持税务登记证副本和所在税务机关填开的外出经营活动税收管理证明，向营业地税务机关办 理( )接受税务管理。 A(复业登记 B(报验登记 C(开业税务登记 D(变更税务登记 9、根据我国金融法律制度的规定，下列各项中，可以办理存款人工资，奖金等现金支取的 存款帐户是( )。 A(基本存款帐户 B(一般存款帐户 C(临时存款帐户 D(专用存款帐户 10、关于《会计法》的表述，不正确的是()。 A(《会计法》是国家宪法 B(《会计法》是会计法律制度中层次最高的法律规范 C(《会计法》是会计工作的最高准则 D(《会计法》是制定其他会计法规的依据 11、高级会计师资格实行 ( )。 A(考试制度 B(评审制度 C(考试与评审相结合制度 D(审批制度 12、中国现代会计学之父潘序伦先生倡导: “信以立志，信以守身，信以处事，信以待人， 毋忘„立信?，当必有成。”这句话体现的会计职业道德内容是( )。 A(坚持准则 B(客观公正 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 易考堂网校 C(诚实守信 D(廉洁自律 13、根据《会计从业资格管理办法》规定，持证人员离开会计工作岗位超过( )个月的，应当向原注册登记的会计从业资格管理机构办理备案。 A(6 4 B( C(3 D(1 14、出纳人员可以管理的账目有( )。 A(收入账 B(债权账 C(债务账 D(固定资产明细账 15、根据《会计法》的规定，对不依法设置会计账簿的行为，县级以上人民政府财政部门责令其限期改正，并可对其直接负责的主管人员和其他直接责任人员，处于( )元的罚款。 A(1000―10000 2000―20000 B( C(3000―30000 D(5000―50000 16、各企业采用的会计处理方法、会计指标计算口径应一致，是()原则的要求。 A(实质重于形式 B(相关性 C(可比性 D(及时性 17、公司为获得一项工程 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 ，拟向工程发包方的有关人员支付好处费8万元。公司市场部持公司董事长的批示到财务部领取该笔款项。财务部经理谢某认为该项支出不符合有关规定，但考虑到公司主要领导已做了批示，遂同意拨付了款项。下列对谢某做法的认定中正确的是( )。 A(谢某违反了爱岗敬业的会计职业道德要求 B(谢某违反了参与管理的会计职业道德要求 C(谢某违反了客观公正的会计职业道德要求 D(谢某违反了坚持准则的会计职业道德要求 18、财政部于( )年印发 《 颁发会计人员荣誉证书试行规定 》 A(1985 B(1988 C(1990 D(1995 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 在线考试、考试资讯、课程辅导、互动问答更多资源尽在易考堂网校 19、下列各项中，不属于代理记账业务范围的是( )。 A(出具审计报告 B(提供财务会计报告 C(进行会计核算 D(向税务机构提供税务资料 20、根据中华人民共和国会计法的规定关于必须设置总会计师单位的表述中完整准确的是 ( )。 A(国有大中型企业 B(国有资产占控股地位的大中型企业 C(国有资产占主导地位的大中型企业 D(国有的和国有资产占控股或主导地位的大中型企业 21、接受汇票出票人的付款委托同意承担支付票款义务的人，是指( )。 A(被背书人 B(背书人 C(承兑人 D(保证人 22、商业银行提供虚假的或者隐瞒重要事实的财务会计报表，商业银行有违法所得的，没收 违法所得，并处以违法所得( )的罚款。 A(1倍以上5倍以下罚款 B(1倍以上3倍以下罚款 C(3倍以上5倍以下罚款 D(2倍以上5倍以下罚款 23、会计职业道德自我教育的主要内容包括( )等方面的教育。 A(职业义务、职业荣誉、职业节操 B(职业观念、法制观念、节操观念 C(道德观念、道德规范、道德警示 D(职业权利、职业义务、职业荣誉 24、已开具的发票存根联和发票登记簿应当保存()。 A(1年 B(5年 C(10年 D(15年 25、单位卡不得用于( )以上的商品交易和劳务供应款项的结算。 A(10万元 B(5万元 C(100万元 D(50万元 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 易考堂网校 2、多选题 1、从事下列( )工作的人员必须取得会计从业资格，持有会计从业资格证书。 A(资本、基金核算 B(财产物资的收发、增减核算 C(财务会计报表编制 D(收入、支出、债权债务核算 2、下列各项中属于代理记账从业人员 职责 岗位职责下载项目部各岗位职责下载项目部各岗位职责下载建筑公司岗位职责下载社工督导职责.docx 的有( )。 A(对在执行业务中知悉的商业秘密，负有保密的义务 B(必须填制或取得符合规定的原始凭证 C(对委托方示意其作不当的会计处理、提供不实的会计资料、以及其他不符合法律法 规规定的要求应当拒绝。 D(对委托方提出的有关会计处理原则的问题负有解释的责任 E(代理委托方定期向税务机关提供税务资料 3、代理记账机构及其从业人员对委托人示意其作出( )的要求，应当拒绝。 A(不当的会计处理 B(提供不实的会计报表 C(不符法律、行政法规 D(不符合国家统一的会计制度 、下列各项中，属于必须取得会计从业资格的人员的是( )。 4 A(总会计师 B(会计机构负责人 C(注册会计师 D(注册评估师 5、会计从来资格考试可以申请免试的科目有( )。 A(会计基础 B(财经法规定与会计职业道德 C(会计法规 D(初级会计电算化 6、持有会计从业资格证书的人员，发生( )应办理变更登记。 A(学历变更 B(学位变更 C(会计专业技术职务资格变更 D(接受继续教育 7、根据《会计工作条例》的规定，在下列各项中，不属于会计岗位的是( )。 A(单位内部审计 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 在线考试、考试资讯、课程辅导、互动问答更多资源尽在易考堂网校 B(社会审计工作 C(商场收银员 D(医院住院处的收费员 8、下列各项中属于会计档案的( )。 A(原始凭证 B(记账凭证 C(会计账簿 D(财务会计报告 9、纳税人已在工商行政管理机关办理变更登记的，应当在规定的时间内，向原税务登记机 关如实提供()和其他有关资料，申报办理变更税务登记。 A(工商登记变更表及工商营业执照 B(原法定代表人或负责人身份证 C(纳税人变更登记内容的有关证明文件 D(税务机关发放的原税务登记证件(登记证正、副本和登记表等) 10、我国法律规范组成中，比行政法规效力高的有( )。 A(宪法 B(法律 C(地方性法规 D(规章 11、下列账户中，按权责发生制原则开设账户的有( )。 A(管理费用 B(财务费用 C(预提费用 D(待摊费用 12、下列各项中，为促进形成和维护良好的会计职业道德，可采取的措施有( )。 A(利益引导 B(制度限定 C(纪律约束 D(法律威慑 13、下列项目中属于会计类专业的是( )。 A(会计学 B(会计电算化 C(理财学 D(审计学 14、根据《会计法》的规定，下列各项中，单位出纳人员不得兼任的工作有( )。 A(稽核 B(会计档案保管 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 易考堂网校 C(银行存款日记账登记工作 D(费用账目登记工作 15、根据《中华人民共和国会计法》和企业会计报告条例的规定，下列各项中属于财务会计 报告组成部分的是( )。 A(会计报表 B(会计报表附注 C(财务情况说明书 D(注册会计师出具的审计报告 16、关于汇兑，下列说法正确的有( )。 A(汇款回单是该笔汇款已转入收款人账户的证明 B(汇款人可以对汇款人尚未汇出的款项申请撤销 C(汇款人也可以对汇款人已经汇出的款项申请退汇 D(对在汇人银行开立存款账户的收款人，由汇款人与收款人自行联系退汇 17、根据有关规定，下列属于普通发票的有( )。 A.增值税专用发票 B.商业零售统一发票 C.商品房销售发票 D.邮票 18、以下各项中，计算和判断单位经营成果及盈亏状况的主要依据是( )。 A(债权 B(债务 C(收入 D(费用 E(基金 19、普通发票主要由( )使用。 A(营业税纳税人 B(增值税一般纳税人 C(增值税小规模纳税人 D(增值税一般纳税人在不能开具专用发票时 20、关于商业汇票的承兑，说法正确的有( )。 A(付款人应无条件承兑商业汇票 B(承兑附有条件的，商业汇票无效 C(付款人应自收到提示承兑的汇票之日起3日内承兑或拒绝承兑 D(付款人拒绝承兑的，必须出具拒绝承兑的证明 21、基本存款账户的使用范围包括存款人的()。 A(日常经营活动的资金收付 B(工资的支取 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 在线考试、考试资讯、课程辅导、互动问答更多资源尽在易考堂网校 C(粮、棉、油收购资金 D(现金的支取 22、持证人员( )应向所属会计从业资格管理机构办理从业档案信息变更登记 。 A( 学历或学位的变更 B(会计专业技术资格变更 C(接受教育 D(受到表彰、被处理罚 23、税务登记范围是指有法律规定的()的各类纳税人。 A(应税收入 B(应税财产 C(收入 D(应税行为 24、会计核算的一般要求有( )。 A(必须依法建账 B(必须根据实际发生的经济业务进行会计核算 C(必须受到监督 D(必须保证会计资料的真实和完整 25、根据《会计基础工作规范》的规定，国家机关、国有企业、事业单位任用会计人员应当实行回避制度。单位领导人的直系亲属不得担任本单位的会计机构负责人、会计主管人员。会计机构负责人，会计主管人员的直系亲属不得在本单位会计机构中担任出纳工作。需要回避的直系亲属包括()。 A(夫妻关系 B(直系血亲关系 C(三代以内旁系血亲 D(配偶亲关系 3、判断题 1、单位、个人和银行办理支付结算必须使用按中国人民银行统一规定印刷的票据凭证和统一规定的结算凭证。( ) 2、会计机构、会计人员对不真实、不合法的原始凭证，有权不予受理，并向单位负责人报告，请求查明原因，追究有关当事人的责任。( ) 3、预算控制要求预算资金实行责任人限额审批，限额以上资金实行集体审批。( ) 4、填制记账凭证时应当对记账凭证进行连续编号，一笔经济业务需要填制两张以上记账凭证的可以采用分数编号法编号。( ) 5、商业承兑汇票既可以由付款人签发，也可以由收款人签发。( ) 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 易考堂网校 6、对违反《会计法》行为情节严重的会计人员，由县级以上的人民政府财政部门吊销其会计从业资格证书。( ) 7、县级以上地方人民政府财政部门负责本行政区域内的会计从业资格管理工作。( ) 8、商业银行是企业法人，是市场经营活动主体。( ) 9、接替人员在交接时因疏忽没有发现所接会计资料的合法性、真实性、完整性方面存在的 问题，应对其承担法律责任。( ) 10、会计工作交接后，接管人员应另立账簿进行登记以明确交接双方的责任。() 11、原始凭证不得外借，其他单位确需借用原始凭证时，经本单位负责人批准可以复制，并办理登记手续。 ( ) 12、对擅自销毁帐户或拒不提供纳税资料的，税务机关有权核定应纳税额。( ) 13、会计从业资格证书实行注册登记制度。( ) 14、增值税一般纳税人在不能开具专用发票的情况下也可使用普通发票。 ( ) 15、民族自治地区可以仅使用当地通用的一种民族文字填写发票。( ) 16、纳税人对税务机关的处罚决定、强制执行措施或者税收保全措施不服的，可以依法申请行政复议，也可以依法向人民法院起诉。( ) 17、新《企业会计准则―基本准则》第二章对会计信息质量提出的可比性原则要求，不同企业发生的相同或者相似的交易或事项，应当采用一致的会计政策，确保会计信息口径一致，相互可比() 18、《会计规章》的制定依据是会计法律和会计行政法规。( ) 19、委托收款凭证若欠缺付款人名称，则银行不予受理。( ) 20、记账人员与经济业务或会计事项的审批人员、经办人员、财务保管热源的职责权限应当明确，并相互分离、相互制约。( ) 21、地方性会计法规是指省、自治区、直辖市人民代表大会及其常委在与会计法律、会计行政法规不相抵触的前提下制定的地方性法规。 ( ) 22、职业习惯是:一种不需要任何监督的自觉行为，这种自觉行为是自发产生的。( ) 23、《会计法》规定:大、中型企业必须设置总会计师。( ) 24、中文大写金额数字到“元”为止的，在“元”之后，应写“整”字 。( ) 25、《代理记账许可证书》由工商行政管理部门统一印制。( ) 1g a solution of the specimen, its membership of the hydrochloric acid of not less than (and except for the requirement) 1.5mL. Total for silver salt method determination without adding hydrochloric acid. Reagent blank operate according to the same method. 12.3.2 vegetable oils: weighing 5.00g samples placed in a 50mL ceramic crucibles, plus 10G magnesium nitrate, magnesium oxide on top cover 2G, place the Crucible fire heat until just smoking, immediately remove the Crucible, in case the contents overflow. Smoke after small, then heated to carbonization full. To move the crucible ... 13.2 by wet digestion fluid in the sample digest solution, reagent blank solution and towels plus 3mL arsenic standard solutions of potassium iodide solution (150g/L), O.5mL acid stannous chloride solution, mix well, let stand 15min. 3G zinc capsules, respectively immediately stuffed with lead acetate cotton air scoop, tip and tube insert tube filled with 4mL silver salt solution under the liquid surface, reaction 45min at room temperature, remove the tubes, and chloroform up to 4mL. LCM Cuvette, tubes with zero adjust zero point in wavelength 520nm measuring absorbance of standard curve. 13.3 ashing method take the digestive tract-ashing method digestive juices and reagent blank respectively at 150ml, cone-shaped bottle. Lessons of 0, 2.0, 4.0, 6.0, 8.0, 10.0mL arsenic standard liquid (the equivalent of 0, 2.0, 4.0, 6.0, 8.0, 10.0vg, arsenic), respectively 150mL Erlenmeyer flask, add water to 43.5mL, add 6.5mL hydrochloric acid. 13.2 per cent below "in the sample digest 在线考试、考试资讯、课程辅导、互动问答更多资源尽在易考堂网校