江苏电大2012春专科《基础会计》综合练习(附答案)

江苏电大2012春专科《基础会计》综合练习(附答案) 《基础会计》综合练习 综合练习一 一、单项选择题(从下列每小题的4个选项中，选出1个正确的，填入括号内) 1、“生产成本”账户期初借方余额10000元，本期贷方发生额20000元，期末余额8000元，则该账户本期借方发生额为 (A )。 A、18000 B、20000 C、2000 D、22000 2、反映现有固定资产累计折旧提取数的账户是( D )。 A、固定资产 B、固定资产净值 C、在建工程 D、累计折旧 3、“制造费用”账户按用途和结构分类，属于( D ) 账户。 A、资产 B、成本计算 C、跨期摊提 D、集合分配 4、企业购买固定资产，价款总计10万元，用银行存款支付。这项经济业务对会计要素的影响是 ( B )。 ,、资产与负债都增加10万元 B、一项资产增加10万元，另一项资产减少10万元 ,、资产与所有者权益都增加10万元 ,、资产减少10万元，负债增加10万元 5、下列不属于会计要素的是( B )。 A、资产 B、成本 C、费用 D、收入 6、财产清查中发现短缺的材料，经查明是因仓库保管员过失造成的，应由其赔偿，借记的 账户是( D )。 ,、营业外支出 ,、管理费用 ,、待处理财产损溢 ,、其他应收款 、在借贷记账法下，账户贷方反映的内容是( D )。 7 A、费用的增加额 B、所有者权益的减少额 C、负债的减少额 D、收入的增加额 8、资产类账户的期末余额计算公式是( A )。 A、期初借方余额，本期借方发生额,本期贷方发生额 B、期初贷方余额，本期贷方发生额,本期借方发生额 C、期初贷方余额，本期借方发生额,本期贷方发生额 D、期初借方余额，本期贷方发生额,本期借方发生额 9、“应收账款”明细账一般采用( A )。 A、三栏式 ,、多栏式 ,、数量金额式 ,、平行式 10、根据权责发生制，下列 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 述中不正确的是( D )。 A、本期支付但以后各期受益的支出不应计入本期费用 B、尚未支付但本期已经受益的费用应计入本期费用 C、预先计入当期但尚未支付的费用称为预提费用 D、凡是本期实际收入和付出的款项都作为本期收入和费用 11、世界上形成借贷记账法最早的国家是( D )。 A、埃及 B、希腊 C、印度 D、意大利 12、“应付账款”账户的期初贷方余额为8000元，本期增加额为12000元，期末贷方余额为6000元，则该账户本期减少额为( B )。 A、10000 B、14000 C、2000 D、4000 13、下列经济业务中，会引起一项资产减少，而另一项资产增加的经济业务是( A )。 A、用银行存款购买材料 B、以银行存款偿还银行借款 C、以银行借款偿还应付账款 D、向银行借入款项 14、根据“资产=负债+所有者权益”这一会计等式编制而成的会计 报表 企业所得税申报表下载财务会计报表下载斯维尔报表下载外贸周报表下载关联申报表下载 是( B )。 A、利润表 B、资产负债表 C、现金流量表 D、利润分配表 1 15、关于科目汇总表账务处理程序，下列说法正确的有( B )。 A、登记总分类账的直接依据是记账凭证 B、登记总分类账的直接依据是科目汇总表 C、编制会计报表的直接依据是科目汇总表 D、与记账凭证账务处理程序相比较，增加了一道编制汇总记账凭证的程序 16、账证核对是将各种账簿 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 与有关( B )相核对。 A、记账凭证 B、 会计凭证 C、原始凭证 D、会计分录 17、销售商品一批，部分货款已收回并存入银行，另有部分货款尚未收回，应填制( A )。 A、收款凭证和转账凭证 B、付款凭证和转账凭证 C、收款凭证和付款凭证 D、两张转账凭证 18、登记日记账的方式是按照经济业务发生的时间顺序进行( A )。 A、逐日逐笔登记 B、逐日汇总登记 C、逐笔定期登记 D、定期汇总登记 19、存货清查，若存在盘盈、盘亏和毁损的情况，应先通过( D )账户反映。 A、制造费用 B、管理费用 C、制造费用 D、待处理财产损溢 20、下列选项中正确反映了资产负债表中资产项目排列顺序的是( A )。 A、流动资产、长期投资、固定资产、无形资产、其他长期资产 B、流动资产、无形资产、固定资产、长期投资、其他长期资产 C、固定资产、流动资产、无形资产、长期投资、其他长期资产 D、无形资产、长期投资、固定资产、流动资产、其他长期资产 二、多项选择题(在下列每小题的5个选项中，有2至5个选项是正确的，请选出填入括号内，多选、少选、错选均不得分) 、各种原始凭证，必须具备的基本内容包括( ABCD )。 1 A、凭证的名称 B、填制的日期 C、经济业务的基本内容 D、接受原始凭证的单位名称 E、会计科目的名称和记帐方向 2、产品成本项目包括( ABC ) A、直接材料 B、直接人工 C、制造费用 D、营业费用 E、管理费用 3、下列会计科目属于所有者权益类的是( ABCD )。 A、本年利润 B、实收资本 C、利润分配 D、盈余公积 E、营业外收入 4、对账包括以下主要内容( ABC )。 A、账证核对 B、账账核对 C、账实核对 D、内外核对 E、账表核对 5、下列账户中属于资产类的是( ABE )。 A、银行存款 B、预付账款 C、应付利息 D、其他应付款 E、库存商品 三、判断题(对的打“?”，错的打“×”) 1、现金和银行存款的总分类账是由出纳人员根据现金和银行存款的收付款凭证汇总登记的。 (× ) 2、企业由于自然灾害发生的非常损失净额应当确认为营业外支出。 (? ) 3、企业销售过程中发生的费用应计入主营业务成本。 (× ) 4、某会计人员在填制记账凭证时，误将9800元记作8900元，并已登记入账。月终结账前发现此项错误，更正时应采用划线更正法。 (× ) 5、企业发生经营亏损不会破坏会计等式的平衡关系。 (? ) 四、简答题 1、 简述“制造费用”账户的用途和结构。 2、 什么是永续盘存制和实地盘存制, 2 3、简述复式记账法及其理论基础。 4、总分类账与所属明细分类账之间存在什么数量关系, 五、会计核算业务题 (一)资料:某企业2011年3月初“银行存款” 账户的余额为100 000元，“应付账款” 账户的余额是贷方150 000元。3月份发生下列经济业务(不考虑增值税)。 1、2日收到投资者投入原材料500 000元，材料已经验收入库。 借:原材料 500000 贷:实收资本 500000 2、4日购买一台设备，价款30 000元，以银行存款支付。 借:固定资产 30000 贷:银行存款 30000 3、6日购买原材料一批，货款200 000元，尚未支付。 借:原材料 200000 贷:应付账款 200000 4、10日从银行提取现金1 500元备用。 借:库存现金 1500 贷:银行存款 1500 5、15日向银行借入三年期借款200 000元。 借:银行存款 200000 贷:长期借款 200000 、16日销售产品一批，货款200 000元，只收到一半存入银行，其余尚未收到。 6 借:银行存款 100000 借:应收账款 100000 贷:主营业务收入 200000 7、18日职工王某出差预借差旅费1 000元，以现金支付。 借:其他应收款-王某 1000 贷:库存现金 1000 8、20日以银行存款偿还应付材料货款50 000元。 借:应付账款 50000 贷:银行存款 50000 9、24日吴经理出差回来报销差旅费1 200元，以现金给付。 借:管理费用-差旅费 1200 贷:库存现金 1200 10、27日收回以前销货款100 000元，存入银行。 借:银行存款 100000 贷:应收账款 100000 要求:(1)根据以上经济业务编制会计分录。 (2)登记“应付账款”丁字形账户，并结计出该账户的本期发生额和月末余额。 (3)登记银行存款日记账。 (4)进行本月发生额试算平衡。(方法:按照每个科目运用T形帐户汇总各自的本期借方 发生额和本期贷方发生额，填入试算平衡表，最后所有帐户本期借方发生额之和应该等于所 有帐户本期贷方发生额之和，具体结果同学们自己做) 3 借方 应付账款 贷方 期初余额 150000 ? 50000 ? 200000 本期发生额50000 本期发生额 200000 期末余额 300000 银 行 存 款 日 记 账 2011年 凭证 摘 要 对方科目 借方 贷方 余额 月 日 字 号 期初余额 3 1 100000 付 购买设备 固定资产 4 1 30000 70000 付 提取现金 库存现金 10 2 1500 68500 收 借款 长期借款 15 1 200000 268500 收 销售产品 主营业务收入 16 2 100000 368500 付 偿还货款 应付账款 20 3 50000 318500 收 收回销货款 应收账款 27 3 100000 418500 本月发生额及月末余额 31 400000 81500 418500 试算平衡表 账户名称 本期借方发生额 本期贷方发生额 合计 (二)某企业6月份发生如下经济业务，请编制会计分录。 (1) 6月2日, 国家投资修建厂房一栋交付使用, 总价值为1 900 000元。 借:固定资产 1900000 贷:实收资本 1900000 (2) 6月4日, 从工商银行取得三个月期限的借款90 000元, 存入存款账户。 借:银行存款 90000 贷:短期借款 90000 (3) 6月7日, 购买办公用品500元，以转账支票付讫。 4 借:管理费用-办公费500 贷:银行存款 500 (4) 6月10日, 以银行存款100 000元偿还到期短期银行借款。 借:短期借款 100000 贷:银行存款100000 (5) 6月12日, 开出转账支票, 偿还上月所欠明星厂货款114 000元。 借:应付账款 114000 贷:银行存款 114000 (6) 6月13日, 接到银行收款通知, 收到大明厂支付的货款225 000元。 借:银行存款 225000 贷:应收账款 225000 (7) 6月15日, 开出现金支票, 从银行提取现金1 050元备用。 借:库存现金 1050 贷:银行存款 1050 (8) 6月18日, 采购员刘华预借差旅费3000元, 以现金支付。 借:其他应收款-刘华 3000 贷:库存现金 3000 (9) 6月20日, 向前进工厂购进甲材料6吨，单价4 300元，价款25 800元，进项税额4 386 元，款项以银行存款支付，材料已验收入库。 借:原材料 25800 借:应交税费4386 贷:银行存款30186 (10) 6月22日, 向胜利工厂购进乙材料20吨，单价4 950元，价款99 000元，进项税额16 830元，供方代垫运杂费1 000元，款项尚未支付，材料已验收入库。(运费中可抵扣的增值 税忽略不计) 借:原材料 100000 借:应交税费 16830 贷:应付账款 16830 (11) 6月21日, 开出转账支票28 000元, 交纳所欠税金。 借:应交税费28000 贷:银行存款28000 (12) 6月30日, 仓库转来本月发出材料登记表, 本月生产车间共领用材料46000元。 借:生产成本46000 贷:原材料46000 (13) 6月30日, 将现金2 400元送存银行。 借:银行存款2400 贷:库存现金 2400 (13) 销售A产品5辆，每辆售价15 000元，货款75 000元，增值税额12 750元，款项收 到存入银行。 借:银行存款 87750 贷:应交税费 12750 贷:主营业务收入 75000 (15) 销售给长青工厂A产品10辆，每辆售价15 000元，货款 150 000元，增值税额25 500 元，代垫运费3 000元以银行存款支付，款项尚未收到。 5 借:应收账款178500 贷:应交税费 25500 贷:主营业务收入 150000 贷:银行存款 3000 (三) 某企业2011年5月20日从新北商场购买办公用品800元，以转帐支票结算。要求:填制完成下列转账支票和记账凭证。 付 款 凭 证 贷方科目:银行存款 2003 年 5 月 20 日 摘 要 借 方 科 目 金 额 ? 千 百 十 万 千 百 十 元 角 分 购买办公用品 管理费用 8 0 0 0 0 中国农业银行 中国农业银行 转账支票 (苏) 南京 XIII08894191 现金支票存根 出票日期(大写) 贰零壹壹年零伍月 零贰拾 日 付款行名称: 农行江中分理处 XIII 008894191 收款人: 新北商场 出票人帐号: 102036400032 本 科 目 亿千百十万千百十元角分 支 票 对方科目 人民币(大写) 捌佰元整 付 出票日期:2011年5日20日 , 8 0 0 0 0 款 期 收款人:新北商场 限 科目(借)……………….. 用途购买办公品 金 额:800.00 十 对方科目(贷)………….. 上列款项请从 天 用 途:购买办公品 转帐日期 年 月 日 我帐户内支付 复核 记帐 出票人签章 单位主管 会计 6 综合练习二 一、单项选择题(从下列每小题的4个选项中，选出1个正确的，填入括号内) 1(账户的期末余额一般在( A )。 A. 增加额这一方 B. 减少额这一方 C. 借方 D. 贷方 2. 下列会计科目属于负债类的是 ( C )。 A(制造费用 B(预付账款 C(预收账款 D(其他应收款 3(下列资产负债表项目需要根据若干总账账户的余额计算填列的是( A )。 A(存货 B(应收票据 C(实收资本 D(应交税金 4(“限额领料单”属于( A )。 ,(累计凭证 B(一次凭证 C(外来凭证 D(汇总凭证 5(复式记账法对每一笔经济业务，都以相等的金额在( D )中登记。 A(一个账户 B(两个账户 ,(三个账户 ,(两个或两个以上账户 6(下列关于原始凭证的描述正确的是( D )。 ,(原始凭证中必须明确应借、应贷的会计科目 ,(所有原始凭证必须一次填制完成 ,(原始凭证必须由会计人员填制 ,( 同类经济业务的原始凭证可以汇 总编制成一张原始凭证 7(下列公式中不正确的是( A )。 ,(资产，负债,所有者权益 ,(收入,费用,利润 ,(利润总额,所得税,净利润 ,(资产,负债，所有者权益 8(采用借贷记账法，负债类账户的结构特点是( B )。 ,(增加记借方，减少记贷方，期末一般无余额 ,(增加记贷方，减少记借方，期末余额在贷方 ,(增加记贷方，减少记借方，期末一般无余额 ,(增加记借方，减少记贷方，期末余额在借方 9(在结账前之前发现账簿记录有错，而记账凭证无误，采用的更正方法是( B )。 A(红字更正法 B(划线更正法 ,(红字冲销法 ,(补充登记法 10(企业在撤消或合并时，应对财产物资进行( A )。 A(全面清查 B(局部清查 ,(重点清查 ,(定期清查 11. 关于实地盘存制的表述正确的是财产物资的明细账( A )。 A.平时只登记财产物资的增加数 B. 平时只登记财产物资的减少数 C.可随时反映财产物资的增减变动情况 D. 平时财产物资的增加、减少均需登记 12. 企业利润分配的对象是( D )。 A.利润总额 B.税前利润 C.计税利润 D.净利润 13. 制造费用期末应分配计入(B )。 A.本年利润 B.生产成本 C.管理费用 D.产成品 14. 下列经济业务影响所有者权益总额变动的是( C )。 A.偿还一笔应付款 B.购买固定资产 C.收到投资者投入设备 D.收回一笔应收款 15. 单位购买材料一批，货款以银行存款支付一部分，其余暂欠，应填制的记账凭证是( B )。 A.付款凭证和收款凭证 B.转账凭证和付款凭证 C.两张转账凭证 D.两张付款凭证 16. 权责发生制下，预付下年度报刊杂志订阅费应作为( C )。 A.制造费用 B.预收账款 C.预付账款 D.管理费用 17. 下列账户年终结账后无余额的是( C )。 A.利润分配 B.累计折旧 C.本年利润 D.实收资本 18. 活页式账簿和卡片式账簿主要适用于( D )。 A. 特种日记账 B. 普通日记账 C. 总分类账簿 D. 明细分类账簿 19. 属于会计核算基本前提之一的是( C )。 7 A.会计监督 B.权责发生制 C.会计主体 D.会计要素 20. 下列经济业务不影响资产总额变动的是( D )。 A.以现金发放职工工资 B.接受投资者投资 C.向银行借款 D.购买材料支付货款 二、多项选择题(在下列每小题的5个选项中，有2至5个选项是正确的，请选出，多选、少选、错选均不得分) 1. “应付利息”账户属于( BD )类账户。 A.资产 B.负债 C.成本 D. 结算 E. 损益 2. 下列属于工业企业流动资产的是( ACD )。 A.原材料 B.厂房 C.应收账款 D.库存现金 E. 财务费用 3. 在权责发生制下，属于本期费用的是( CDE )。 A.支付上月水电费 B.预付下年度财产保险费 C.应付本月职工工资 D.应交本月销售税金 E.计提本月固定资产折旧 4. 期末需要结转至“本年利润”账户的有( BCDE )。 A.制造费用 B.管理费用 C.主营业务成本 D.所得税费用 E.销售费用 5. 总分类账户和明细分类账户平行登记的基本要点是( BCE )。 A.登记的人员相同 B.登记的依据相同 C.登记的方向相同 D.登记的时间相同 E.登记的金额相同 三、判断题(对的打“?”，错的打“×”) 1.资产负债表是反映企业一定时期财务状况的报表。 (× ) 2.企业的转账凭证是根据不涉及现金和银行存款业务的原始凭证编制的。(? ) 3.企业与开户银行核对账目，如果发现双方的存款余额不一致，说明其中有一方肯定记账出现差错。 ( × ) 4.“累计折旧”账户属于调整账户。 ( ? ) 5. 在会计人员较少的单位，出纳可以兼管稽核、会计档案保管和收入、支出、费用、债 权债务账目的登记工作。 ( × ) 四、简答题 1.简述借贷记账法下资产类账户的结构特点。 2.什么是权责发生制和收付实现制, 3.简述记账凭证账务处理程序。 4.简述财产清查的作用。 五、会计核算业务题 (一)某企业2011年6月20日王经理出差回来，报销差旅费650元，退回现金150元(出差前借800元已入帐)。要求:填制下列记帐凭证。 收 款 凭 证 借方科目:库存现金 2011 年 6 月 20 日 摘 要 贷 方 科 目 金 额 ? 千 百 十 万 千 百 十 元 角 分 报销退回现金 其他应收款 1 5 0 0 0 8 转 帐 凭 证 2011年 6 月 20 日 ? 借 方 金 额 ? 贷 方 金 额 摘 要 总帐科目 千 百 十 万 千 百 十 元 角 分 千 百 十 万 千 百 十 元 角 分 报销差旅管理费用 6 5 0 0 0 费 其他应收 6 5 0 0 0 款 (二)根据下列经济业务编制会计分录。 (1) 公司王经理出差，预借差旅费2 000元，以现金支付; 借:其他应收款2000 贷:库存现金2000 (2) 王经理出差回来，报销差旅费2 180元; 借:管理费用2180 贷:库存现金180 贷:其他应收款2000 (3) 购买材料，货款100 000元，增值税17 000元，开出转账支票支付; 借:原材料100000 借:应交税费-应交增值税(进项税额)17000 贷:银行存款117000 (4)收到投资人投入设备一台，经评估作价800 000元; 借:固定资产800000 贷:实收资本800000 (5)计提固定资产折旧30 000元，其中车间18 000元，管理部门12 000元; 借:制造费用18 000 借:管理费用 12 000 贷:累计折旧30 000 (6) 提取现金52 000元，备发工资; 借:库存现金52000 贷:银行存款52000 (7)以现金发放工资52 000元; 借:应付职工薪酬52000 贷:库存现金52000 (8)分配本月职工工资，其中生产工人工资40 000元，车间管理人员工资6 000元， 企业管理人员工资6 000元; 借:生产成本40000 借:制造费用 6000 借:管理费用 6000 贷:应付职工薪酬52000 (9) 预付下年度报刊杂志费3 000元; 借:预付账款3000 贷:库存现金3000 (10)按本月职工工资总额14,计提职工福利费; 借:生产成本 5600 9 借:制造费用 840 借:管理费用 840 贷:应付职工薪酬 7280 (11) 销售甲产品100件，单位售价600元，增值税税率17%，货款尚未收到; 借:应收账款 70200 贷:主营业务收入 60000 贷:应交税费-应交增值税(销项税额)10200 (12)职工王某报销医药费250元，以现金支付; 借:应付职工薪酬 250 贷:库存现金 250 (13) 收到客户租赁包装物的租金收入2 000元，押金1 000元，客户以支票付讫; 借:银行存款3000 贷:其他业务收入2000 贷:其他应付款 1000 (14) 预计应由本月负担的短期借款利息3 000元; 借:财务费用3000 贷:应付利息3000 (15) 计算本月应交所得税2 000元。 借:所得税费用2000 贷:应交税费 2000 (三)某企业年末有关账户期末余额如下表，根据资料编制资产负债表。 账户名称 借方余额 账户名称 贷方余额 现金 2500 短期借款 400000 银行存款 520000 应付票据 80000 应收票据 75000 应付账款 800000 应收账款 600000 应交税费 176000 其他应收款 3000 长期借款 800000 原材料 400000 应付债券 500000 生产成本 320000 实收资本 2500000 库存商品 400000 盈余公积 400000 长期股权投资 300000 本年利润 385000 固定资产 3000000 坏账准备 2500 无形资产 320000 累计折旧 250000 其他资产 80000 利润分配 273000 合计 6293500 合计 6293500 10 资产负债表 资 产 期末数 负债和所有者权益 期末数 流动资产: 流动负债: 货币资金 522500 短期借款 400000 应收票据 75000 应付票据 80000 应收账款 597500 应付账款 800000 其他应收款 3000 应交税费 176000 存货 1120000 流动负债合计 1456000 流动资产合计 2318000 长期负债: 长期借款 800000 长期投资: 长期股权投资 300000 应付债券 500000 长期投资合计 300000 长期负债合计 1300000 负债合计 2756000 固定资产: 固定资产 2750000 所有者权益: 固定资产合计 2750000 实收资本 2500000 无形资产及其他资产 400000 盈余公积 400000 未分配利润 112000 所有者权益合计 3012000 资产合计 5768000 负债及所有者权益合计 5768000 11 综合练习三 一、单项选择题(从下列每小题的4个选项中，选出1个正确的，填入括号内) 1(从银行提取现金，应填制的记帐凭证是( B )。 (现金收款凭证 B(银行存款付款凭证 C(转帐凭证 D(现金支票 A 2(“应收帐款”帐户期初借方余额1000元，本期减少发生额2000元，期末借方余额800 元，则该帐户本期借方发生额为( A )。 A(1800 B(2000 C(200 D(2200 3(下列会计科目属于负债类的是( C ) 。 A(财务费用 B(预付帐款 C(应交税费 D(其他应收款 4(下列账簿中属于备查账簿的是( D )。 A.现金日记账 B.银行存款日记账 C.固定资产明细账 D.租入固定资产登记簿 5. 下列支出应在“财务费用”账户中核算的是( C )。 A.广告费 B.医药费 C.利息费 D.业务招待费 6. 根据记账凭证直接登记总账的账务处理程序是( B )。 A.汇总记账凭证账务处理程序 B.记账凭证账务处理程序 C.科目汇总表账务处理程序 D.多栏式日记账账务处理程序 7.“累计折旧”账户属于( A )账户。 A.资产 B.负债 C.费用 D.损益 8. 财产物资的保管人员变动时，对其经管的那部分财产物资进行的清查属于( C )。 A.全面清查 B.永续盘存制 C.不定期清查 D.定期清查 9(企业购买材料，价款总计10万元，用银行存款支付6万元，其余4万元暂欠，这项经济 业务对会计要素的影响是( B )。 ,.资产增加10万元，负债增加4万元 B.资产与负债都增加4万元 ,.资产增加,万元，负债减少,万元 D. 资产减少,万元，负债增加,万元 10(所有者权益类帐户的期末余额计算公式是( A )。 A(期初贷方余额，本期贷方发生额,本期借方发生额 B(期初借方余额，本期借方发生额,本期贷方发生额 C(期初贷方余额，本期借方发生额,本期贷方发生额 D(期初借方余额，本期贷方发生额,本期借方发生额 11(“原材料”明细帐一般采用( C )。 A(三栏式 ,(多栏式 ,(数量金额式 ,(单栏式 12(根据权责发生制，下列表述中不正确的是( D )。 A(本期支付但以后各期受益的支出不应计入本期费用 B(尚未支付但本期已经受益的费用应计入本期费用 C(在当期提取但尚未支付的费用称为预提费用 D(采用权责发生制期末不需进行账项调整 13. 不应采用红字更正法进行更正的账簿错误是( D )。 A.记账后，发现记账凭证所列会计科目有错 B.记账后，发现记账凭证所列金额大于正确金额 C.记账后，发现记账凭证所列会计科目借贷方向记反 D.结账之前，发现账簿记录有文字或数字错误，而记账凭证正确 14. 财产清查中，已查明确定无法收回的应收账款即为( C )。 A.未达账项 B.现金短款 12 C.坏账损失 D.待处理财产损溢 15. 下列属于内部会计报表的是( D )。 A.资产负债表 B.利润表 C.现金流量表 D.期间费用明细表 16. 各种账务处理程序的主要区别在于( B )。 A.登记明细分类账的依据不同 B.登记总分类账的依据不同 C.凭证组织不同 D.帐簿组织不同 17. 下列单据中，哪一种是企业自制的原始凭证( A )。 A.材料入库单 B.购买材料所取得的发票 C.银行收取利息的通知单 D.承运部门开出的运费发票 18. 下列经济业务，应编制转帐凭证的是( C )。 A.通过银行转账支付上月电费20 000元 B.收到甲产品销售货款30 000元，存入银行 C.收到A材料200千克，货款2 800元暂欠，材料已验收入库 D.职工李某报销医药费500元，以现金支付 19. 下列账户中属于集合分配账户的是( B )。 A.销售费用 B.制造费用 C.管理费用 D.生产成本 20.“本年利润”账户按用途和结构分类属于( C )账户。 A.调整类 B.损益类 C.财务成果类 D. 所有者权益类 二、多项选择题(在下列每小题的5个选项中，有2至5个选项是正确的，请选出填入括号内，多选、少选、错选均不得分) 1. 可以采用实地盘点法进行清查的财产物资有( BCD )。 A.应收账款 B.现金 C.原材料 D.固定资产 E.银行存款 2. 下列经济业务影响资产总额变动的是( BE )。 A.收回应收账款 B.向银行借款 C.职工出差前预借差旅费 D.从银行提取现金 E.接受所有者投资 3. 会计核算的基本前提包括( BCDE )。 A.权责发生制 B.会计主体 C.持续经营 D.会计分期 E.货币计量 4. 下列属于损益表项目的是( BCE )。 ,.净利润 ,.所得税费用 ,.管理费用 ,.银行存款 ,.营业外收入 5. 下列可作为登记总帐的直接依据的是( BCE )。 ,.原始凭证 ,.记账凭证 ,.汇总记账凭证 ,.外来凭证 ,.科目汇总表 三、判断题(对的打“?”，错的打“×”) 1.只要账簿记录过程中不发生差错，就能保证账簿记录的客观性和正确性。 (× ) 2.因有提供虚假财务会计报告，做假账，隐匿或者故意销毁会计凭证、会计账簿、财务会计报告，贪污、挪用公款，职务侵占等与会计职务有关的违法行为，被依法追究刑事责任的人员，不得取得或者重新取得会计从业资格。 ( ? ) 3.现金流量表反映了企业一定时期的经营成果。 (× ) 4.“累计折旧”和“坏账准备”属于调整账户。 ( ? ) 5.根据借贷记账法的记账规则，每个账户本期借方发生额必定等于本期贷方发生额。(×) 四、简答题 1.简述备抵账户的用途和特点。 13 2.简述借贷记账法下损益类账户的结构特点。 3.简述补充登记法。 4.简述利润的概念。 五、会计核算业务题 (一)资料:某企业12月份发生下列经济业务。 要求:分别采用权责发生制和收付实现制确认本月收入和费用。 (1)销售产品50 000元，其中40 000元货款已经收到存入银行，其余尚未收到。 (2)出租闲置房屋一栋，本月应收租金5 000元，款项尚未收到。 (3)预付下年度财产保险费6 000元。 (4)支付第四季度短期借款利息8000元，其中属于本月的利息为3000元。 (5)收回上月销货款8 000元存入银行。 (6)本月水电费20 000元， 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 下月支付。 权责发生制 收付实现制 收入 费用 收入 费用 (1)50 000 (4)3 000 (1)40 000 (3)6 000 (2) 5 000 (5) 8 000 (4)8 000 (6)20 000 75 000 3 000 48 000 14 000 (二)资料:某企业月末银行存款日记账余额为657 530元，银行对账单余额为681 530元。经与银行对账，共有以下四笔未达账项: (1)开出转账支票一张，金额15 000元，持票人尚未到银行办理转账。 (2)收到转账支票一张，金额25 000元，送存银行，而银行尚未入账。 (3)本月水电费1 000元，银行已划出，企业尚未记账。 (4)C公司偿付前欠货款35 000元，银行已收入企业账户，企业尚未记账。 要求:编制企业银行存款余额调节表。 银行存款余额调节表 银行存款日记账余额:657 530 银行对账单余额:681 530 加: 35 000 加: 25 000 减: 1 000 减: 15 000 调节后余额: 691 530 调节后余额: 691 530 (三)根据下列经济业务编制会计分录。 1、销售A产品750件，单价80元，增值税税率17%，货款尚未收回。 借:应收账款70200 贷:主营业务收入-A产品60000 贷:应交税费-应交增值税-销项税额10200 2、销售B产品1 000件，单价150元，增值税税率17%，货款已存入银行。 借:银行存款175500 贷:主营业务收入-B产品150000 贷:应交税费-应交增值税-销项税额25500 3、 预收C产品货款30 000元存入银行。 借:银行存款30000 贷:预收账款30000 4、结转已销A、B产品的实际生产成本，A产品单位成本60元，B产品单位成本120元。 借:主营业务成本-A产品 45000 14 借:主营业务成本-B产品120000 贷:库存商品-A产品 45000 贷:库存商品-B产品 120000 5、 用银行存款支付广告费3 000元。 借:销售费用3000 贷:银行存款3000 6、 本月应支付管理人员工资8 000元。 借:管理费用8000 贷:应付职工薪酬-职工工资8000 7、 本月应支付专设销售机构的人员工资5 000元。 借:销售费用5000 贷:应付职工薪酬-职工工资5000 8、预计应由本月负担的银行借款利息1 200元。 借:财务费用-利息支出1200 贷:应付利息1200 9、摊销应由本月负担的办公用房租金800元。 借:管理费用800 贷:其他应收款(预付账款也可以)-办公用房租金800 10、用银行存款支付罚款1 800元。 借:营业外支出-罚款1800 贷:银行存款1800 11、收到罚款收入350元，存入银行。 借:银行存款350 贷:营业外收入350 12、结转本期销售收入和营业外收入。 借:主营业务收入210000 借:营业外收入 350 贷:本年利润 210350 13、结转本期销售成本、销售费用、管理费用、财务费用和营业外支出。 借:本年利润184800 贷:主营业务成本 165000 贷:销售费用 8000 贷:管理费用 8800 贷:财务费用 1200 贷:营业外支出 1800 14、按利润总额的25%计算并结转所得税。 所得税费用=(21)×25%=6387.5 借:所得税费用6387.5 贷:应交税费-应交所得税6387.5 借:本年利润6387.5 贷:所得税费用6387.5 15、按税后净利润额的30%计算应付投资者利润。 税后净利润=利润总额-所得税费用=25550-6387.5=19162.5 借:利润分配-应付现金股利5748.75 贷:应付股利5748.75 15 综合练习四、基础会计模拟试题 题号 一 二 三 四 五 总分 分数 得分 评卷人 一、单项选择题(每小题2分，共20分) 1.“生产成本”账户期初借方余额10000元，本期贷方发生额20000元，期末借方余额8000元，则该账户本期借方发生额为 ( ) 元。 A.18000 B.20000 C.2000 D.22000 2.企业购买固定资产，价款总计10万元，用银行存款支付。这项经济业务对会计要素的影响是 ( )。 A.资产与负债都增加10万元 B.一项资产增加10万元，另一项资产减少10万元 C.资产与所有者权益都增加10万元 D.资产减少10万元，负债增加10万元 3.在借贷记账法下，账户贷方反映的内容是( )。 A.费用的增加额 B.所有者权益的减少额 C.负债的减少额 D.收入的增加额 4.根据权责发生制，下列表述中不正确的是( )。 A.本期支付但以后各期受益的支出不应计入本期费用 B.尚未支付但本期已经受益的费用应计入本期费用 C.预先计入当期但尚未支付的费用称为预提费用 D.凡是本期实际收入和付出的款项都作为本期收入和费用 5.下列经济业务中，会引起一项资产减少，而另一项资产增加的经济业务是( )。 A.用银行存款购买材料 B.以银行存款偿还银行借款 C.以银行借款偿还应付账款 D.向银行借入款项 6.关于科目汇总表账务处理程序，下列说法正确的有( )。 A.登记总分类账的直接依据是记账凭证 B.登记总分类账的直接依据是科目汇总表 C.编制会计报表的直接依据是科目汇总表 D.与记账凭证账务处理程序相比较，增加了一道编制汇总记账凭证的程序 7.登记日记账的方式是按照经济业务发生的时间顺序进行( )。 A.逐日逐笔登记 B.逐日汇总登记 C.逐笔定期登记 D.定期汇总登记 8.复式记账法对每一笔经济业务，都以相等的金额在( )中登记。 A.一个账户 B.两个账户 C.三个账户 D.两个或两个以上账户 9.在结账前之前发现账簿记录有错，而记账凭证无误，采用的更正方法是( )。 A.红字更正法 B.划线更正法 C.红字冲销法 D.补充登记法 10.下列经济业务影响所有者权益总额变动的是( )。 A.偿还一笔应付款 B.购买固定资产 C.收到投资者投入设备 D.收回一笔应收款 16 得分 评卷人 二、多项选择题(每小题2分，共10分) 1.“预收账款”账户属于( )账户。 A.资产 B.负债 C.成本 D.结算 E.损益 2.期末需要结转至“本年利润”账户的有( )。 A.制造费用 B.管理费用 C.主营业务成本 D.所得税费用 E.制造费用 3.总分类账户和明细分类账户平行登记的基本要点是( )。 A.登记的人员相同 B.登记的依据相同 C.登记的方向相同 D.登记的时间相同 E.登记的金额相同 4.会计核算的基本前提包括( )。 A.权责发生制 B.会计主体 C.持续经营 D.会计分期 E.货币计量 5.产品的生产成本包括( ) A.直接材料 B.直接人工 C.制造费用 D.销售费用 E.管理费用 得分 评卷人 三、判断题(每小题2分，共10分) 1.企业与开户银行核对账目，如果发现双方的存款账面余额不一致，说明其中有一方肯定记账出现差错。 ( ) 2.在会计人员较少的单位，出纳可以兼管稽核、会计档案保管和收入、支出、费用、债权债务账目的登记工作。( ) 3.利润表反映了企业一定时期的经营成果。 ( ) 4.“累计折旧”和“坏账准备”属于调整账户。 ( ) 5.根据借贷记账法的记账规则，每个账户本期借方发生额合计必定等于其本期贷方发生额 合计。 ( ) 得分 评卷人 四、简答题(每小题5分，共10分) 1.借贷记账法下，借就是增加，贷就是减少，这种说法正确吗,请说明理由。 2.简述收付实现制。 17 得分 评卷人 五、会计核算题(共50分) (一)(34分)资料:某企业2007年6月初，“应付账款”账户的贷方余额是150 000元。6月份发生下列经济业务。 1. 2日，购买材料，价款100 000元，增值税17 000元，款项尚未支付。(3分) 2. 3日，收到投资人投入设备一台，经评估作价800 000元。(2分) 3. 7日, 开出转账支票28 000元, 交纳所欠税金。(2分) 4. 15日，向银行借入三年期借款200 000元。(2分) 5. 16日，销售产品一批，货款 150 000元，增值税额25 500元，代垫运费3 000元 以银行存款支付，款项尚未收到。(4分) 6. 20日，以银行存款偿还前欠材料货款50 000元。(2分) 7. 22日，职工王某报销医药费250元，以现金支付。(2分) 8. 25日，预付下半年财产保险费3 000元，以银行存款支付。(2分) 9. 25日，预计应由本月负担的车间固定资产修理费2 000元。(2分) 18 10. 30日，仓库转来本月发出材料登记表, 本月生产产品共领用材料46 000元。(2分) 11. 30日，分配本月职工工资，其中生产工人工资40 000元，车间管理人员工资6 000 元，企业管理人员工资6 000元。(4分) 12. 收到客户租赁包装物的租金收入2 000元，押金1 000元，客户以支票付讫。(3 分) 要求:(1)根据以上经济业务编制会计分录。(30分) (2)登记“应付账款”丁字形账户，并结计出该账户的月末余额。(4分) 借方 应付账款 贷方 (二)(8分)资料:某企业月末银行存款日记账余额为657 530元，银行对账单余额为681 530元。经与银行对账，共有以下四笔未达账项: (1)开出转账支票一张，金额15 000元，持票人尚未到银行办理转账。 (2)收到转账支票一张，金额30 000元，送存银行，而银行尚未入账。 (3)本月水电费1 000元，银行已划出，企业尚未记账。 (4)C公司偿付前欠货款40 000元，银行已收入企业账户，企业尚未记账。 要求:编制企业银行存款余额调节表。 银行存款余额调节表 银行存款日记账余额: 银行对账单余额: 加: 加: 减: 减: 调节后余额: 调节后余额: (三)(4分)资料:某企业2011年6月20日，王经理出差前预借差旅费800元，以现金付讫。 要求:填制完成下列记账凭证。 19 付 款 凭 证 贷方科目: 2011 年 6 月 20 日 摘 要 借 方 科 目 金 额 ? 千 百 十 万 千 百 十 元 角 分 (四)(4分)资料: 计提生产车间本月固定资产折旧费1 400元。“制造费用”和“累计折旧” 账户中金额均记成4 100元。经查原编记账凭证的会计分录为: 借:制造费用 4 100 贷:累计折旧 4 100 要求:指出上述错误应采用何种更正方法更正，并编制更正分录。 基础会计模拟试题参考答案 (供参考) 一、单项选择题(每小题2分，共20分) 题号 1 2 3 4 5 6 7 8 9 10 答案 A B D D A B A D B C 二、多项选择题(每小题2分，共10分) 题号 1 2 3 4 5 答案 BD BCD BCE BCDE ABC 三、 判断题(每小题2分，共10分) 题号 1 2 3 4 5 答案 × × ? ? × 四、简答题(每小题5分，共10分) 1、这种说法不正确。在借贷记账法中，作为记账符号，“借”与“贷”有其专门的含义，在资产类账户，“借”表示增加，“贷”表示减少;而在负债及所有者权益类账户，“借”表示减少，“贷”表示增加。 2、收付实现制是指在会计核算中，企业应以收入和费用的实收实付为标志来确认本期收入和费用的方法。凡是本期收到的收入和支出的费用，不管其是否应归属于本期，都作为本期的收入和费用;凡是本期未收到的收入和未支出的费用，即使应归属于本期，也不能作为本期的收入和费用。由于收付实现制是以现金收付为 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 ，所以又称现金制或实收实付制。 20 五、会计核算题(共50分) (一)1、会计分录(共 30 分) (1)(3分) 借:原材料 100000 借:应交税费-应交增值税(进项税额) 17000 贷:应付账款 117000 (2)(2分) 借:固定资产 800000 贷:实收资本 800000 (3)(2分) 借:应交税费 28000 贷:银行存款 28000 (4)(2分) 借:银行存款 200000 贷:长期借款 200000 (5)(4分) 借:应收账款 178500 贷:主营业务收入 150000 贷:应交税费-应交增值税(销项税额) 25500 贷:银行存款 3000 (6)(2分) 借:应付账款 50000 贷:银行存款 50000 (7)(2分) 借:应付职工薪酬 250 贷:库存现金 250 (8)(2分) 借:其他应收款(预付账款也可) 3000 贷:银行存款 3000 (9)(2分) 借:管理费用 2000 贷:其他应付款 2000 (10)(2分) 借:生产成本 46000 贷:原材料 46000 (11)(4分) 借:生产成本 40000 借:制造费用 6000 借:管理费用 6000 贷:应付职工薪酬 52000 (12)(3分) 借:银行存款 3000 贷:其他业务收入 2000 贷:其他应付款 1000 21 2、登记“应付账款”丁字形账户(每个数字1分，共4分) 应付账款 期初余额 150000 (1) 117000 (6)50000 期末余额 217000 (二)8分(每个数字1分) 银行存款余额调节表 银行存款日记账余额:657530 银行对账单余额:681530 加: 40000 加: 30000 减: 1000 减: 15000 调节后余额: 696530 调节后余额: 696530 (三)(4分，每个项目1分) 付 款 凭 证 贷方科目: 库存现金 2011 年 6 月 20 日 摘 要 借 方 科 目 金 额 ? 千 百 十 万 千 百 十 元 角 分 王经理预借差旅费 其他应收款 , 8 0 0 0 0 (四)更正错账(指出方法2分，更正分录2分，共4分) 红字更正法 2700 借:制造费用 贷:累计折旧 2700 22 (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 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 23 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 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 24 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 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 25 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, 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 26 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 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 27 of the < 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 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 28 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 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 29 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 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 30 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 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 > 31 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 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 struggle of the latest achievements. < rule > the party's eighteen years 32 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 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, 33 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 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 34 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 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 35 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 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 36 of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior 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 adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application 37 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 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 38 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 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 39 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 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 40 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 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 41 processing, constitute violations, in accordance with the relevant 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, 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 42 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. 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 43 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 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 44 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 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, 45 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 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 simple "one 46 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 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 47 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 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 < 48 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 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 49 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 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 50 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 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 mentioning is, > < Regulations in Article 150 51 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 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 52 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 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 53 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 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 54 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. 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 55 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 > 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 and supervision organs and cadres to the < code > and < > as the deepening of 56 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 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 57 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, 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 58 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 punish the acts in violation of rules and regulations. 59