湖南2010年会计从业资格考试会计基础真题-中大网校

湖南2010年会计从业资格考试会计基础真题-中大网校 中大网校引领成功职业人生 湖南2010年会计从业资格考试会计基础真题 总分:100分 及格:60分 考试时间:120分 一、 单项选择题(下列各题，只有一个符合题意的正确答案，将你选定的答案编号用英文大写字母填入括号内。本类题共30分，每小题1分，不选、错选或多选，本小题不得分。) (1)下列关于收入的说法中，错误的是( )。 A. 收入是企业在日常活动中形成的 B. 收入会导致经济利益的流人，但流人不包括所有者投入的资本 C. 收入最终会导致所有者权益的增加 D. 所有者投入的资本是收入的一种特殊形式 (2)企业提供的会计信息应当反映与企业财务状况、经营成绩和现金流量有关的所有重要交易或者事项，是企业会计信息质量的( )要求。 A. 可靠性 B. 相关性 C. 重要性 D. 可理解性 (3)会计监督分为( )。 A. 国家监督和社会监督 B. 内部监督和外部监督 C. 内部监督和社会监督 D. 国家监督和外部监督 (4)某企业2010年2月发生以下经济业务:?本月预付全年水电费3600元;?本月购入办公用品2000元，款项尚未支付;?计提本月短期借款利息5 000元。按照权责发生制，该企业本月应确认费用( )元。 A. 10 600 B. 8 600 C. 7 300 D. 5 300 (5)某公司发行股票60 000股，每股面值1元，每股发行价格3元，不考虑其他因素，该公司应计入股本溢价的金额为( )元。 A. 180 000 B. 60 000 C. 120 000 D. 240 000 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (6)下列各项中，不在“营业税金及附加”科目核算的是( )。 A. 城市维护建设税 B. 资源税 C. 消费税 D. 增值税 (7)下列各项中，不属于期间费用核算内容的是( )。 A. 生产成本 B. 管理费用 C. 销售费用 D. 财务费用 (8)某公司按照规定转销确实无法支付的应付账款10 000元，下列会计分录中，正确的是 ( )。 A. 借:应付账款10 000 贷:主营业务收入10 000 B. 借:应付账款10(000 贷:其他业务收入10 000 C. 借:应付账款10 000 贷:资本公积10 000 D. 借:应付账款10 000 贷:营业外收入10 000 (9)某企业2009年实现营业收入5 000 000元，发生营业成本2 200 000元，营业税金及附加 120 000元，财务费用50 000元，管理费用25 000元，销售费用15 000元，营业外收入30 000 元，营业外支出20 000元，该企业2009年的利润总额应为( )元。 A. 620 000 B. 2 600 000 C. 590 000 D. 570 000 (10)下列各项中，不属于复式记账法的是( )。 A. 分类记账法 B. 增减记账法 C. 借贷记账法 D. 收付记账法 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (11)下列关于借贷记账法的说法中，错误的是( )。 A. 以“借”和“贷”为记账符号 B. 以“资产=负债+所用者权益”为记账原理 C. 以“有借必有贷、借贷必相等”为记账规则 D. 无论哪种账户，借方表示增加，贷方表示减少 (12)下列各项中，不符合填制原始凭证要求的是( )。 A. 一式几联的原始凭证，必须注明各联的用途 B. 不得使用未经国务院公布的简化字 C. 填写阿拉伯金额数字时，有角无分的，分位应用“一”表示 D. 原始凭证不得涂改、刮擦、挖补 (13)下列关于记账凭证的说法中，错误的是( )。 A. 记账凭证是登记账簿的直接依据 B. 记账凭证的编号要以月为单位，即每月月初从1号编起 C. 记账凭证的日期必须是填制记账凭证当天的日期 D. 第7号记账凭证有两张，则第一张标号为7，第二张编号为7 (14)下列关于原始凭证审核的说法中，错误的是( )。 A. 原始凭证合法性审核不但要审核原始凭证的内容是否合法，还要审核原始凭证的形式是否合法 B. 原始凭证真实性审核就是审查原始凭证所反映的经济业务的本来面貌，有无掩盖、伪造、歪曲和颠倒 C. 以个人取得的原始凭证，必须有填制人员的签名和盖章 D. 职工因公出差的借款收据，出纳应单独保管，收回借款时退还原借款收据 (15)下列各项中，不属于原始凭证基本内容的是( )。 A. 原始凭证的名称 B. 填制和接受原始凭证的单位名称 C. 接受原始凭证的单位签章 D. 经济业务的基本内容 (16)下列关于会计账簿记账规则的说法中，错误的是( )。 A. 登记会计账簿时，应当将会计凭证日期、编号、业务内容摘要、金额和其他有关资料逐项记入账内 B. 登账完毕，要注明已经登账的符号并在记账凭证上签名或盖章 C. 账簿中书写的文字和数字应紧靠底线书写，一般应占格距的1/2 D. 凡需要结出余额的账户，应当结出余额并正确填列，“借或贷”栏可省略不写 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (17)下列关于分类账的格式和登记方法的说法中，错误的是( )。 A. 总分类账应采用货币计量单位和实物计量单位进行登记 B. 三栏式明细账的基本结构为“借方”、“贷方”、“余额’三栏 C. 数量金额式明细账的基本结构为“收入”、“发出”和“结存”三栏 D. 记账凭证记载单项经济业务的，可根据记账凭证登记明细账 (18)下列各项中，不属于“周转材料”科目核算的是( )。 A. 企业生产使用的原材料 B. 企业(建筑承包商)的钢模板、木模板、脚手架 C. 包装物 D. 低值易耗品 (19)下列关于会计账簿管理的说法中，错误的是( )。 A. 各种会计账簿要分工明确，指定专人管理 B. 会计账簿要妥善保管，任何人不得翻阅查看、摘抄和复制 C. 会计账簿一般不得携带外出 D. 会计账簿不得随意交给其他人管理 (20)甲公司从乙公司购买原材料一批，合同价款为100 000元，增值税率为17,，甲公司以 银行存款支付全部款项，下列有关甲公司会计处理正确的是( )。 A. 借:原材料100 000 贷:银行存款100 000 B. 借:原材料100 000 应交税费——应交增值税(进项税额)17 000 贷:银行存款117 000 C. 借:原材料l00 000 应交税费——应交增值税(销项税额)17 000 贷:银行存款117 000 D. 借:原材料117 000 贷:银行存款117 000 (21)某公司6月底对该公司产品进行实地盘存，清查结果为甲产品实地盘点数为180件，该 产品月初结存数为70件，本月购进数为195件，那么，该产品本月减少数是( )件。 A. 125 B. 85 C. 55 D. 445 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (22)对于财产清查结果的处理，国家会计制度和单位内部会计控制制度都有规定和要求，下列各项中，未作明确规定的是( )。 A. 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 产生差异的原因和性质，提出处理建议 B. 积极处理多余积压财产，清理往来款项 C. 落实经济责任，表彰先进 D. 及时调整账簿 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 ，保证账实相符 (23)会计科目的设置，应为提供有关各方所需的会计信息服务，满足对外报告和对内管理的要求，体现了会计科目设置的( )原则。 A. 合法性 B. 相关性 C. 灵活性 D. 实用性 (24)按账户的经济内容分类，“制造费用”属于( )账户。 A. 资产类 B. 负债类 C. 损益类 D. 成本类 (25)下列对会计科目与会计账户的区别的说法中，错误的是( )。 A. 会计科目是在经济活动发生之前，对会计核算具体内容作出的分类 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 ，账户是经济活动之后进行的分类记录 B. 会计科目主要是按经济内容分类，账户在按经济内容分类的基础上还可按用途和机构分类 C. 在一个会计年度内，企业可根据经济业务需要，改变会计科目，但会计账户不得随意改变 D. 会计科目是由国家有关部门统一规定的，账户则是单位根据会计科目规定和管理的需要开设的 (26)直接根据记账凭证逐笔登记总分类账的账务处理程序是( )账务处理程序。 A. 记账凭证 B. 科目汇总表 C. 多栏式日记账 D. 汇总记账凭证 (27)与记账凭证账务处理程序相比，科目汇总表账务处理程序主要增设的步骤是( )。 A. 根据原始凭证、汇总原始凭证和记账凭证，登记各种明细分类账 B. 根据原始凭证编制汇总原始凭证 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 C. 根据各种记账凭证编制科目汇总表 D. 根据原始凭证编制原始凭证汇总表 (28)甲公司于2010年1月1日向银行借入5 000 000元，期限为6个月，年利率为4,，到期一次还本付息，该笔借款到期时，甲公司应向银行支付的利息是( )元。 A. 200 000 B. 100 000 C. 120 000 D. 10 000 (29)下列报表中，属于反映企业在某一日期终了时资金运动变化处于相对静止状态的报表是( )。 A. 所有者权益变动表 B. 现金流量表 C. 利润表 D. 资产负债表 (30)在编制年度利润表时，为检查报表编制和账簿记录的正确性，应将年报中的“净利润”数字与“本年利润”科目结转到( )科目的数字相核对。 A. 股本 B. 资本公积 C. 利润分配——未分配利润 D. 利润分配——应付现金股利或利润 二、多项选择题(下列各题，只有一个符合题意的正确答案，将你选定的答案编号用英文大写字母填入括号内。本类题共50分，每小题2分，不选、错选或多选，本小题不得分。) (1)下列各项中，属于会计基本假设的包括( )。 A. 会计主体 B. 持续经营 C. 会计分期 D. 货币计量 (2)下列关于权责发生制的说法中，正确的有( )。 A. 以本期是否有收款的权利或付款的义务为 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 来确认本期的收入和费用 B. 当期已经发生的收入，如果款项没有收到，就不应当作为当期收入 C. 不属于当期的收入，即使款项在当期收到，也不应当作为当期收入 D. 不能将预收或预付的款项作为本期的收入或费用处理 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (3)下列关于会计等式的说法中，正确的有( )。 A. “资产=负债+所有者权益”是最基本的会计等式 B. “利润=收入-费用”是编制利润表的理论依据 C. “资产=负债+所有者权益+(收入-费用)”说明了企业经营成果对资产和所用者权益产生 的影响 D. 企业经济业务的发生不会破坏会计基本等式 (4)某公司赊销积压的原材料一批，增值税专用发票上注明售价20 000元，增值税税额3 400 元，下列会计分录中，错误的有( )。 A. 借:应收账款23 400 贷:主营业务收入20 000 应交税费——应交增值税(销项税额)3 400 B. 借:银行存款23 4:00 贷:主营业务收入20 000 应交税费——应交增值税(销项税额)3 400 C. 借:应收账款23 400 贷:其他业务收入20 000 应交税费——应交增值税(销项税额)3 400 D. 借:应收账款23 400 贷:其他业务收入23 400 (5)下列各项中，属于财务费用核算内容的有( )。 A. 利息支出 B. 汇兑损失 C. 现金折扣 D. 商业折扣 (6)下列各项中，属于所有者权益的主要来源有( )。 A. 资本溢价 B. 直接计入所有者权益的利得或者损失 C. 留存收益 D. 长期股权投资减值准备 (7)某企业2009年实现净利润200 000元，年初未弥补亏损为50 000元，另有其他转入20000 元，该企业2009年可供分配的利润不正确的有( )元。 A. 200 000 B. 170 000 C. 220 000 D. 150 000 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (8)下列经济业务中，会引起企业资产和负债同时增加的有( )。 A. 向银行借入款项 B. 赊购固定资产一台 C. 以银行存款购买股票 D. 以银行存款偿还借款 (9)下列关于借贷记账法试算平衡的说法中，正确的有( )。 A. 在一定时期内，全部账户本期借方发生额之和应等于全部账户本期贷方发生额之和 B. 在某一特定时日，全部账户期末借方余额之和应等于全部账户期末贷方余额之和 C. 在某一特定时日，全部账户期初借方余额之和应等于全部账户期初贷方余额之和 D. 若本期全部账户期末借方余额之和等于全部账户期末贷方余额之和，则说明记账工作无差错 (10)下列账户中，在会计期末一定没有余额的有( )。 A. 管理费用 B. 实收资本 C. 生产成本 D. 主营业务收入 (11)下列各项中，通过“资产减值损失”科目核算的有( )。 A. 坏账准备 B. 存货跌价准备 C. 无形资产减值准备 D. 固定资产减值准备 (12)合法地取得、正确地填制和审核会计凭证，在会计核算中具有的重要意义有( )。 A. 记录经济业务、提供记账依据 B. 明确经济责任、强化内容控制 C. 监督经济活动、控制经济运行 D. 提供完整信息、保障经营利润 (13)记账凭证按其填列方式分类，可分为( )。 A. 单式记账凭证 B. 复式记账凭证 C. 汇总记账凭证 D. 科目汇总表 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (14)下列有关会计凭证保管的规定中，正确的有( )。 A. 会计凭证应定期装订成册，防止散失 B. 原始凭证不得外借，更不可以复制 C. 会计凭证保管期限未满前不得任意销毁 D. 会计凭证封面注明凭证种类、凭证张数、时间日期并装订好即可 (15)下列各项中，属于账实核对主要内容的有( )。 A. 现金日记账的账面余额每日应与现金实际库存数核对相符 B. 银行存款日记账的账面余额与开户银行对账单相核对，每月至少核对一次 C. 各种财产物资明细分类账的账面余额与财产物资的实存数核对相符 D. 各种应收、应付款项的明细分类账的账面余额应与相对应的总账余额核对相符 (16)下列各项中，可用红色墨水记账的有( )。 A. 在不设借贷等栏的多栏式帐页中，登记减少数 B. 在三栏式账户的余额栏前，如未印明余额方向的，在余额栏内登记负数余额 C. 补充登记原少记金额 D. 按照红字冲账的记账凭证，冲销错误记录 (17)下列有关现金日记账的格式和登记方法的说法中，正确的有( )。 A. 现金日记账必须使用订本账 B. 对于从银行提取现金的业务，应根据有关现金收款凭证登记 C. 现金余额的计算公式为:本日余额=上日余额+本日收入一本日支出 D. “年”、“月”、“日”、“凭证号数”、“摘要”、“对方科目”均按现金收款凭证和现金付款 凭证逐日逐笔序时登记 (18)甲公司手2010年2月18日向乙公司订购原材料100吨，货款为585 000元(含增值税85 000元)，按合同规定甲公司当日向乙公司预付200 000元货款，2010年2月18日甲公司会计处理错误的有( )。 A. 借:预付账款200 000 贷:银行存款200 000 B. 借:原材料585 000 应交税费一应交增值税(进项税额)85 000 贷:银行存款585 000 C. 借:原材料585 000 贷:银行存款200 000 应付账款385 000 D. 借:原材料200 000 贷:银行存款200 000 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (19)甲公司于2010年3月2日购入不需安装机器一台，价格80 000元，运输费2 000元， 以银行存款支付，甲公司会计处理错误的有( )。 A. 借:在建工程80 000 管理费用2 000 贷:银行存款82 000 B. 借:固定资产80 000 管理费用2 000 贷:银行存款82 000 C. 借:在建工程82 000 贷:银行存款82 000 D. 借:固定资产82 000 贷:银行存款82 000 (20)下列各项中，属予资产清查制度内容的主要有( )。 A. 资产清查的组织 B. 对资产清查中发现问题的处理方法 C. 资产清查的范围、期限和方法 D. 对资产管理人员的奖惩办法 (21)下列各项中，属于所用者权益类科目的有( )。 A. 实收资本 B. 盈余公积 C. 以前年度损益调整 D. 库存股 (22)下列说法中，正确的有( )。 A. 反映经济活动变化原始数据的账户称为被调整账户 B. 对被调整账户进行调整的账户称为调整账户 C. 调整账户按照对被调整账户的调整方式不同，分为抵减调整账户、附加调整账户和抵减 附加调整账户 D. 累积折旧账户属于调整账户中的附加调整账户 (23)不论采用何种账务处理程序，编制财务报表所需资料最终来源于( )。 A. 科目汇总表 B. 总分类账 C. 明细分类账 D. 汇总记账凭证 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (24)下列项目中，应通过“应付职工薪酬”账户核算的有( )。 A. 职工工资、奖金、津贴和补贴 B. 住房公积金 C. 非货币性福利 D. 解除职工劳动关系补偿 (25)下列账户中，根据期末余额直接填列资产负债表项目数据的有( )。 A. 应收票据 B. 固定资产 C. 短期借款 D. 长期借款 三、判断题(在每小题后面的括号内填入判断结果，你认为正确的用“?”表示，错误的用“×”表示。本类题共20分，每小题1分。判断正确的得1分，判断错误、不答的不得分也不扣分。) (1)如果企业发生破产清算，所有以持续经营为前提的会计程序和方法就不再适用。( ) (2)会计主体可以是一个企业，也可以是企业内部的某一单位或企业中的一个特定部分。( ) (3)会计的本质是一种管理活动。( ) (4)企业筹建期间发生的开办费计入管理费用。( ) (5)直接计人所有者权益的利得或者损失通过“未分配利润”科目计算。( ) (6)企业以经营租赁方式出租固定资产的折旧额计入其他业务成本。( ) (7)企业提取的法定盈余公积累计超过其注册资本的50,时，可以不再提取。( ) (8)借贷记账法下，反映企业期间费用的账户与所有者权益类账户的结构相同。( ) (9)根据借贷记账法的记账规则，任何一笔交易的发生，都必须至少记入一个账户的借方和另一个账户的贷方。( ) 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (10)购买实物的原始凭证除注明经济活动内容外，只需填制数量和金额，金额的计算应当正确并且有验收证明。( ) (11)发现以前年度记账凭证有错误的，应当用蓝字填制一张更正的记账凭证。( ) (12)日记账是按照经济业务发生或完成时间的先后顺序，逐日逐笔登记的账簿。( ) (13)逆查法是沿着“试算一过账一制证一结账”的逆账务处理程序，从尾到头进行的普遍检查。( ) (14)交易性金融资产主要指企业准备长期持有并拥有控股权的金融资产。( ) (15)财产清查是通过对企业各种实物资产的实地盘点，将一定时点的实存数与账面结存数核 对，借以查明账实是否相符的一种专门方法。( ) (16)会计科目按其经济内容的分类是主要的、基本的分类。( ) (17)盘存账户的贷方登记各种财产物资或货币资金的增加额，借方登记减少额，期末余额在贷方，表示各项财产物资或货币资金的结存额。( ) (18)汇总记账凭证账务处理程序一般适用于规模较大、经济业务较多，专用记账凭证也比较多的会计主体。( ) (19)非流动负债仅指偿还期在1年以上的负债，包括长期借款、应付债券等。( ) (20)利润表是反映企业一定时期全部资产、负债和所用者权益情况的会计报表。( ) 答案和解析 一、 单项选择题(下列各题，只有一个符合题意的正确答案，将你选定的答案编号用英文大写字母填入括号内。本类题共30分，每小题1分，不选、错选或多选，本小题不得分。) 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (1) :D 【考点】收入的概念 【解析】收入是指企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入。故D选项符合题意。(2) :C 【考点】会计信息质量要求 【解析】重要性要求企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量有关的所有重要交易或者事项。(3) :B 【考点】会计的监督 【解析】会计监督是会计的基本职能之一，也是我国经济监督体系的重要组成部分。会计监督分为内部监督和外部监督，其中外部监督又分为国家监督和社会监督。(4) :C 【考点】权责发生制下的会计核算 【解析】权责发生制基础要求，凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为当期收入和费用，计入利润表;凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期收入和费用。据此该企业本月应确认费用=3 600?12+2 000+5 000=7 300(元)。故C选项正确。(5) :C 【考点】股本的计算 【解析】该公司应计入股本的金额=60 000×1=60 000(元)，该公司收到的股票价款一60 000×3=180 000(元)，该公司应记入“股本溢价”的金额=180 000-60 000=120 000(元)。故C选项正确。(6) :D 【考点】“营业税金及附加”项目 【解析】“营业税金及附加”项目，反映企业经营业务应负担的营业税、消费税、城市维护建设税、资源税、土地增值税和教育费附加等。故D选项符合题意。(7) :A 【考点】期间费用的内容 【解析】“生产成本”科目核算企业进行工业性生产所发生的各项成本，包括生产各种产品、自制材料、自制工具、自制设备等发生的成本。期间费用，是指不计入产品生产成本、直接计入发生当期损益的费用，主要包括销售费用、财务费用、管理费用。(8) :D 【考点】应付账款的核算 【解析】企业将应付账款划转出去或者确实无法支付的应付账款，应按其账面余额，借记“应付账款”账户，贷记“营业外收入”账户。故D选项正确。(9) :B 【考点】利润总额的计算 【解析】利润总额=营业利润+营业外收支净额，营业利润=营业收入-营业成本-营业税金及附加-销售费用-管理费用-财务费用-资产减值损失+投资收益(或减投资损失)十公允价值变动收益(或减公允价值变动损失)，本题中该企业的营业利润=5 000 000-2 200 000-120 000-15 000-25 000-50 000=2 590 000(元)，营业外收支净额=30 000-20 000=10 000(元)，利润总额=2 590 000+10 000=2 600 000(元)。 (10) :A 【考点】复式记账法的分类 【解析】复式记账法是以资产与权益平衡关系作为记账基础，对于每一笔经济业务，都要在两个或两个以上相互联系的账户中进行相互联系的登记，系统地反映资金运动变化结果的一种记账方法。复式记账法主要包括三种，即借贷记账法、增减记账法、收付记账法。故A选项符合题意。(11) :D 【考点】借贷记账法 【解析】借贷记账法是以“资产=负债+所有者权益”这一会计基本等式作为记账原理，以“借”和“贷”作为记账符号，反映会计主体资产、负债及所有者权益增减变化的一种复式记账法。故AB选项说法正确。借贷记账法的记账规则为“有借必有贷，借贷必相等”。故中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 C选项说法正确。借贷记账法下，是“借”表示增加，还是“贷”表示增加，取决于账户的性质及结构。故D选项说法错误。(12) :C 【考点】原始凭证的填制要求 【解析】在填写原始凭证时，所有以元为单位的阿拉伯数字，除表示单价等情况外，一律写到角分，无角分的，角位和分位应写“00”或符号“一”，有角无分的，分位应写“0”，不得用符号“-”表示。故C选项说法错误。ABD选项所述均符合填制原始凭证的基本要求。(13) :D 【考点】记账凭证的填制要求 【解析】复杂的会计事项，需要填制两张或两张以上记账凭证的，应另编分号，即在原编号后面用分数形式表示。如第7号凭证编有两张记账凭证，则第一张编号为7(1/2)，第二张编号为7(2/2)。故D选项说法错误。ABC选项所述均符合记账凭证的填制要求。(14) :D 【考点】原始凭证的审核 【解析】职工因公出差的借款收据，必须附在记账凭证上。散回借款时，应另开收据或退还借据副本，不得退还原借款收据。故D选项说法错误。ABC选项所述均符合原始凭证的审核要求。(15) :C 【考点】原始凭证的基本内容 【解析】原始凭证的基本内容主要包括:原始凭证的名称、填制原始凭证的日期和凭证的编号、填制和接受原始凭证的单位名称、经济业务的基本内容、填制原始凭证的单位签章、有关人员的签章、凭证附件。故C选项符合题意。(16) :D 【考点】会计账簿的记账规则 【解析】登记会计账簿时，应当将会计凭证日期、编号、业务内容摘要、金额和其他有关资料逐项记入账内，做到数字准确、摘要清楚、登记及时、字迹工整。故A选项说法正确。登账完毕后，要在记账凭证上签名或者盖章，并注明已经登账的符号表示已经记账。故B选项说法正确。账簿中书写的文字和数字应紧靠底线书写，上面要留有适当空格，不要写满格，一般应占格距的1/2。故C选项说法正确。凡需要结出余额的账户，结出余额后，应当在“借或贷”等栏内写明“借”或者“贷”等字样。没有余额的账户，应在“借或贷”栏内写“平”字，并在“余额”栏内的“元”位上用“0”表示。故D选项说法错误。(17) :A 【考点】分类账的格式和登记方法 【解析】总分类账只采用货币计量单位进行登记，故A选项说法错误。三栏式明细账的基本结构为“借方”、“贷方”和“余额”三栏，适用于只需要进行金额核算的明细账。故B选项说法正确。数量金额式明细账，其基本结构为“收入”、“发出”和“结存”三栏，适用于既要进行金额明细核算，又要进行数量明细核算的各种实物存货账户。故C选项说法正确。记账凭证记载单项经济业务的，可根据记账凭证登记明细账。故D选项说法正确。(18) :A 【考点】“周转材料”科目核算的内容 【解析】周转材料是指企业能够多次使用、逐渐转移其价值但仍保持原有形态不确认为固定资产的材料，包括包装物、低值易耗品，以及企业(建造承包商)的钢模板、木模板、脚手架等。故BCD选项均通过“周转材料”科目核算。企业生产使用的原材料通过“原材料”科目核算。(19) :B 【考点】会计账簿的保管 【解析】会计账簿的保管包括以下几个方面的内容:(1)各种会计账簿要分工明确，指定专人管理。故A选项说法正确。(2)会计账簿未经单位负责人和会计机构负责人或者有关人员批准，非经管人员不得随意翻阅查看、摘抄和复制等。故B选项说法错误。(3)会计账簿除需要与外单位核对外，一般不得携带外出，对需要携带外出的账簿，通常由经管人员负责或会计主管人员指定专人负责。故C选项说法正确。(4)会计账簿不得随意交给其他人员管理，中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 以保证账簿的安全，防止任意涂改、毁坏账簿等行为的发生。故D选项说法正确。(20) :B 【考点】原材料的核算 【解析】企业购进原材料，应借记“原材料”账户，根据取得增值税专用发票上注明的税额，借记“应交税费——应交增值税(进项税额)”账户，按照实际支付的款项，贷记“银行存款”账户。故B选项正确。(21) :B 【考点】实地盘存制 【解析】实地盘存制是平时在账簿中只登记财产物资的增加数，不登记减少数，月末把实地盘点所取得的实存数作为账面结存数，然后再倒挤求出本期减少数，并据以登记账簿的方法公式为:本期减少数=期初结存余额+本期增加数-期末实地盘点数=70+195-180=85(件)。故B选项正确。(22) :C 【考点】财产清查结果处理的要求 【解析】对于财产清查结果的处理，国家会计制度和单位内部会计控制制度都有规定和要求，具体包括如下几个方面:(1)分析产生差异的原因和性质，提出处理建议;(2)积极处理多余积压财产，清理往来款项;(3)总结经验教训，建立健全各项 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 ;(4)及时调整账面记录，保证账实相符。故C选项符合题意。 (23) :B 【考点】会计科目的设置原则 【解析】在设置会计科目时应遵循合法性原则、相关性原则、实用性原则。题干所述为相关性原则的要求。(24) :D 【考点】账户的分类 【解析】成本类账户是用来反映企业在生产经营过程中发生的各项耗费并计算产品或劳务成本的账户，如“生产成本”、“制造费用”、“劳务成本”等账户。故D选项正确。(25) :C 【考点】会计账户与会计科目的区别 【解析】会计账户与会计科目的区别主要表现在:(1)从时间上看，会计科目是在经济活动发生之前，事先对如何反映会计对象具体内容作出的分类规范，而账户则是在经济活动发生以后对其作出的分类记录。故A选项说法正确。(2)从分类上看，会计科目主要按经济内容分类，而账户在按经济内容分类的基础上还可以按用途和结构分类。故B选项说法正确。(3)从设置上看，会计科目是由国家有关部门统一规定的，具有统一性;账户则是企业、事业、行政等单位根据会计科目的规定和管理的需要在账簿中开设的，具有相对的灵活性。故C选项说法错误，D选项说法正确。(26) :A 【考点】记账凭证账务处理程序的概念(27) :C 【考点】科目汇总表账务处理程序 (28) :B 【考点】短期借款利息的核算 【解析】甲公司应向银行支付的利息=5 000 000×4,?12×6=100 000(元)。故B选项正确。(29) :D 【考点】资产负债表的概念(30) :C 【考点】年度利润表有关栏目的填列方法 【解析】由于年终结账时，全年的收入和支出已全部转入“本年利润”科目，并且通过收支对比结出本年净利润的数额，因此，应将年报中的“净利润”数字，与“本年利润”科目结转到“利润分配——未分配利润”科目的数字相核对，检查报表编制和账簿记录的正确性。故C选项正确。二、多项选择题(下列各题，只有一个符合题意的正确答案，将你选定的答案编号用英文大写字母填入括号内。本类题共50分，每小题2分，不选、错选或多选，本小题不得分。) (1) :A, B, C, D 【考点】会计基本假设 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 【解析】会计基本假设是企业会计确认、计量和报告的前提，是对会计核算所处时间、空间环境等所作的合理设定。会计基本假设包括会计主体、持续经营、会计分期、货币计量。题中选项都正确。(2) :A,C,D 选ACD 权责发生制:权责发生制指凡是应属本期的收入和费用，不论其款项是否收到或付出，都作为本期的收入和费用处理;反之，凡不属于本期的收入和费用，即使款项在本期收到或付出，也不应作为本期的收入。(本解析由安宝蓝提供)(3) :A, B, C, D 【考点】会计等式 【解析】资产与负债和所有者权益的平衡关系是最基本的会计等式，这一等式也是设置会计账户、复式记账、编制资产负债表的理论依据。故A选项正确。“利润=收入-费用”这一等式是动态地反映经营成果与相应期间的收入和费用的关系的，它是编制利润表的理论依据。故B选项正确。“资产=负债+所有者权益+(收入-费用)”这一会计等式把企业的财务状况与经营成果联系起来，说明了企业经营成果对资产和所有者权益产生的影响，同时也体现了会计六要素之间的内在联系。故C选项正确。企业任何一项经济业务的发生，都会引起资产与负债及所有者权益有关项目的金额发生增减变动。但是，无论经济业务引起资产与负债及所有者权益发生怎样的变化，都不会破坏“资产=负债+所有者权益”这一会计基本等式的乎衡关系。故D选项正确。(4) :A, B, D 【考点】原材料销售的核算 【解析】原材料销售收入应在“其他业务收入”账户核算，本题为赊销原材料，故会计分录为: 借:应收账款23 400 贷:其他业务收入20 000 应交税费——应交增值税(销项税额)3 400故ABD选项符合题意。(5) :A, B, C 【考点】财务费用的内容 【解析】财务费用是指企业为筹集生产经营所需资金而发生的筹资费用。具体包括的项目内容有利息支出(减利息收入)、汇兑损失(减汇兑收益)、相关的手续费、企业发生的现金折扣或收到的现金折扣等。故ABC选项正确。企业销售商品涉及商业折扣的，应当按照折扣后的金额确认销售商品收入的金额，商品销售中发生的商业折扣，会计处理中不对其进行反映。(6) :A, B, C 【考点】所有者权益的来源构成 【解析】所有者权益按其来源主要包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。其中，所有者投入的资本既包括构成企业注册资本或者股本部分的金额，也包括投入资本超过注册资本或者股本部分的金额，即资本溢价或者股本溢价。故ABC选项正确。(7) :A, C, D 【考点】利润分配 【解析】未分配利润是企业实现的净利润经过弥补亏损、提取盈余公积和向投资者分配利润后留存于企业的历年结存的利润。因此，该企业2009年可供分配的利润=200 000-50 000+20 000=170 000(元)。故ACD选项符合题意。(8) :A, B 【考点】经济业务对会计等式的影响 【解析】向银行借入款项，一项资产即“银行存款”增加，一项负债即“短期或长期借款”增加。故A选项正确。赊购固定资产一台，一项资产即“固定资产”增加，一项负债即“应付账款”增加。故B选项正确。以银行存款购买股票，一项资产减少，一项资产增加;以银行存款偿还借款，一项资产减少，一项负债减少。 (9) :A, B, C 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 【考点】借贷记账法的试算平衡 【解析】借贷记账法的试算平衡包括发生额试算平衡和余额试算平衡。发生额试算平衡是指在一定时期内汇总全部经济业务的所有会计分录的发生额，必然形成全部账户的借方发生额之和等于全部账户的贷方发生额之和。故A选项正确。余额试算平衡法又分为期初余额平衡与期末余额平衡两类。余额试算平衡是指在某一特定时日，全部账户的期末借方余额之和，必然等于全部账户期末贷方余额之和，全部账户的期初借方余额之和，必然等于全部账户期初贷方余额之和。故ABC选项正确。因为有些错误并不影响借、贷方的平衡关系，若本期全部账户期末借方余额之和等于全部账户期末贷方余额之和，不能说明记账工作无差错。(10) :A, D 【考点】账户的有关内容 【解析】“管理费用”账户的借方反映企业发生的各项管理费用，贷方反映月末转入当期损益的管理费用，该账户月末无余额。故A选项正确。“实收资本”账户的贷方登记实收资本的增加数额，借方登记实收资本的减少数额，期末贷方余额反映企业期末实收资本实有数额。故B选项不符合题意。“生产成本”账户，期末余额在借方，反映企业尚未加工完成的在产品成本。故C选项不符合题意。“主营业务收入”账户期末应将余额从账户借方转入“本年利润”账户的贷方，结转后无余额。故D选项正确。(11) :A, B, C, D 【考点】资产减值损失的核算内容 【解析】为核算企业计提的各项资产减值准备所形成的损失，应设置“资产减值损失”科目。该科目按资产减值的项目进行明细核算。资产减值损失包括坏账准备、存货跌价准备、长期股权投资减值准备、持有至到期投资减值准备、固定资产减值准备、无形资产减值准备、贷款损失等项目。题中选项都正确。(12) :A, B, C 【考点】会计凭证的意义 【解析】合法地取得、正确地填制和审核会计凭证，是会计核算的基本方法之一，也是会计核算工作的起点，在会计核算中具有以下重要意义:(1)记录经济业务，提供记账依据;(2)明确经济责任，强化内部控制;(3)监督经济活动，控制经济运行。故ABC选项正确。(13) :A, B 【考点】记账凭证的分类 【解析】记账凭证按其反映的经济业务的内容来划分，通常可以分为收款凭证、付款凭证和转账凭证三种。记账凭证按其填制的方式不同，又可分为复式记账凭证和单式记账凭证两种。故AB选项正确。(14) :A, C 【考点】会计凭证的保管 【解析】会计凭证的保管主要有下列要求:(1)会计凭证应定期装订成册，防止散失。故A选项正确。(2)会计凭证封面应注明单位名称、凭证种类、凭证张数、起止号数、年度、月份、会计主管人员、装订人员等有关事项，会计主管人员和保管人员应在封面上签章。故D选项错误。(3)会计凭证应加贴封条，防止抽换凭证。原始凭证不得外借，其他单位如有特殊原因确实需要使用时，经本单位会计机构负责人、会计主管人员批准，可以复制。故B选项错误。(4)原始凭证较多时可单独装订，但应在凭证封面注明所属记账凭证的日期、编号和种类，同时在所属的记账凭证上注明“附件另订”及原始凭证的名称和编号，以便查阅。(5)严格遵守会计凭证的保管期限要求，期满前不得任意销毁。故C选项正确。(15) :A, B, C 【考点】账实核对 【解析】账实核对是指将各种财产物资的账面余额与实存数额进行核对。核对的主要内容有:(1)现金日记账的账面余额应每日与现金实际库存数核对相符;(2)银行存款日记账的账面余额与开户银行对账单相核对，每月至少核对一次;(3)各种财产物资明细分类账的账面余额与财产物资的实存数核对相符;(4)各种应收、应付款项的明细分类账的账面余额与有关债中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 务、债权单位或个人相核对。故ABC选项正确。(16) :A, B, D 【考点】用红色墨水记账的情形 【解析】可以用红色墨水记账的情况包括:(1)按照红字冲账的记账凭证，冲销错误记录;(2)在未设借贷等栏的多栏式账页中，登记减少数;(3)在三栏式账页的余额栏前，如未印明余额方向的，在余额栏内登记负数余额;(4)根据国家统一会计制度的规定可以用红字登记的其他会计记录。故ABD选项正确。(17) :A, C, D 【考点】现金日记账的格式及登记方法 【解析】现金和银行存款日记账必须采用订本式账簿，不得用银行对账单或者其他方法代替日记账。故A选项正确。对于从银行提取现金的业务，只填制银行存款的付款凭证，不填制现金收款凭证。故B选项说法错误。现金余额的计算公式:上日余额+本日收入-本日支出=本日余额。故C选项正确。现金日记账中，“年”、“月”、“日”、“凭证号数”、“摘要”、“对方科目”均按现金收款凭证和现金付款凭证逐日逐笔序时登记。故D选项正确。(18) :B, C, D 【考点】权责发生制下会计的核算 【解析】2010年2月18日甲公司会计处理为: 借:预付账款200 000 贷:银行存款200 000 故BCD选项错误。(19) :A, B, C 【考点】固定资产采购业务的核算 【解析】购入不需要安装的固定资产，按实际支付的价款，加上包装费、运杂费等支出，借记“固定资产”账户，贷记“银行存款”账户。本题甲公司的会计处理为: 借:固定资产82 000 贷:银行存款82 000 故ABC选项符合题意。(20) :A, B, C, D 【考点】资产清查制度的主要内容 【解析】资产清查制度的内容主要包括:资产清查的组织;资产清查的范围;资产清查的期限和方法;对资产清查中发现问题的处理办法;对资产管理人员的奖惩办法等。故题中选项都正确。(21) :A, B, D 【考点】所有者权益类科目的内容 【解析】所有者权益类科目的主要内容有:实收资本、资本公积、盈余公积、一般风险准备、本年利润、利润分配、库存股。故ABD选项正确。以前年度损益调整属于损益类科目。(22) :A, B, C 【考点】调整账户的有关内容 【解析】反映经济活动变化原始数据的账户称为被调整账户，对被调整账户进行调整的账户称为调整账户。调整账户按照对被调整账户的调整方式不同，分为抵减调整账户、附加调整账户和抵减附加调整账户。累计折旧属于抵减调整账户。故ABC选项正确。(23) :B, C 【考点】账务处理程序的内容 【解析】不论采用何种账务处理程序，期末，根据总分类账和明细分类账的资料编制财务报表。故BC选项正确。(24) :A, B, C, D 【考点】应付职工薪酬的核算 【解析】职工薪酬，是指企业为获得职工提供的服务而给予各种形式的报酬以及其他相关支出。职工薪酬包括:(1)职工工资、奖金、津贴和补贴;(2)职工福利费;(3)医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费;(4)住房公积金;(5)工会经费和职工教育经费;(6)非货币性福利;(7)因解除与职工的劳动关系给予的补偿;(8)其他中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 与获得 职工提供的服务相关的支出。因此，题中选项均应通过“应付职工薪酬”账户核算。(25) :A,C 【考点】资产负债表的编制方法 【解析】资产负债表各项目的数据来源，主要是根据总账科目期末余额直接填列，如:“应收票据”项目，根据“应收票据”总账科目的期末余额直接填列;“短期借款”项目，根据“短期借款”总账科目的期末余额直接填列。故AC选项正确。“长期借款”项目，根据“长期借款”总账科目余额扣除“长期借款”科目所属明细科目中反映的将于1年内到期的长期借款部分分析计算填列。“固定资产”项目，应通过“固定资产”科目期末余额减去“累计折旧”和“固定资产减值准备”科目期末余额后的金额填列。三、判断题(在每小题后面的括号内填入判断结果，你认为正确的用“?”表示，错误的用“×”表示。本类题共20分，每小题1分。判断正确的得1分，判断错误、不答的不得分也不扣分。) (1) :1 【考点】持续经营基本假设 【解析】持续经营是指在可以预见的未来，会计主体将会按当前的规模和状态持续经营下去，不会停业，也不会大规模削减业务。但在市场经济条件下，每个企业都存在经营失败的风险，都有可能出现资不抵债而被迫宣告破产和进行法律上的改组。如果企业发生破产清算，所有以持续经营为前提的会计程序与方法就不再适用，而应当采用破产清算的会计程序和方法。(2) :1 【考点】会计主体基本假设 【解析】会计主体又称会计实体，是指会计所核算和监督的特定单位或者组织，是会计确认、计量和报告的空间范围。会计主体可以是独立法人，也可以是非法人;可以是一个企业，也可以是企业内部的某一单位或企业中的一个特定部分。 (3) :0 会计是经济管理的重要组成部分。它是以货币计量为基本形式，运用专门的方法，对经济活动进行反映和监督的一种管理活动。 会计的概念包括三个方面的重要内容: (1)会计是一种管理活动，是会计的本质; (2)会计是对经济活动进行核算和监督，是会计的基本职能; (3)会计以货币计量为基本形式，是会计的主要特点。 因此，从会计的本质来说，它是一种管理活动，而不仅是一种经济管理工具(本解析由L兰子168提供)(4) :1 【考点】管理费用的内容 【解析】企业在筹建期内发生的开办费，包括人员工资、办公费、培训费、差旅费、印刷费、注册登记费等都应计入管理费用。(5) :0 【考点】资本公积的核算内容 【解析】资本公积是企业收到投资者出资超过其在注册资本或股本中所占份额的部分以及直接计入所有者权益的利得和损失。因此，直接计入所有者权益的利得和损失应通过“资本公积”科目核算。(6) :1 【考点】其他业务成本核算的内容 【解析】其他业务成本为核算企业除主营业务活动以外的其他经营活动所发生的成本。包括:销售材料成本，出租固定资产折旧额，出租无形资产摊销额，出租包装物成本或摊销额。 (7) :1 【考点】法定盈余公积 【解析】根据《公司法》的规定，股份有限公司和有限责任公司按照净利润的10,提取法定盈余公积，法定盈余公积累计额达到公司注册资本50,以上的可以不再提取。(8) :0 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 【考点】账户的结构 【解析】期间费用的账户结构为借方登记费用的增加，贷方登记费用的减少，期末一般无余额。所有者权益类账户结构为贷方登记所有者权益的增加，借方登记所有者权益的减少，账户的余额在贷方。(9) :1 【考点】借贷记账法的记账规则 【解析】在借贷记账法下，所记录的账户可以是会计恒等式同一方向的，也可以是不同方向的，但每一笔交易或事项发生后，必须至少记入一个账户的借方和另一个账户的贷方，即有借必有贷。 (10) :0 【考点】原始凭证的填制 【解析】购买实物的原始凭证，必须有数量、单价和金额。金额的计算应当正确，并且有验收证明。(11) :1 【考点】记账凭证的填制 【解析】填制记账凭证时如果发生错误，应当重新填制。已经登记入账的记账凭证在当年内发现错误的，可以用红字注销法进行更正。在会计科目应用上没有错误，只是金额错误的情况下，也可以按正确数字同错误数字之间的差额，另编一张调整记账凭证。发现以前年度的记账凭证有错误时，应当用蓝字填制一张更正的记账凭证。(12) :1 【考点】日记账的概念 【解析】日记账簿，也称序时账，是按照经济业务发生或完成时间的先后顺序，逐日逐笔登记的账簿。按其记录的内容不同，又分为普通日记账和特种日记账。 (13) :0 【考点】逆查法的概念 【解析】逆查法是沿着“试算一结账一过账一制证”的逆账务处理程序，从尾到头进行的普遍检查。(14) :0 【考点】交易性金融资产的概念 【解析】所谓交易性金融资产主要是指企业为了近期内出售而持有的金融资产。(15) :0 【考点】财产清查的概念 【解析】财产清查是通过对企业各项资产的实地盘点以及对各种债权、债务的查核，将一定时点的实存数与账面结存数核对，借以查明账实是否相符的一种专门方法。(16) :1 【考点】会计科目的分类(17) :0 【考点】盘存账户 【解析】盘存账户的借方登记各种财产物资或货币资金的增加额，贷方登记其减少额，期末余额总是在借方，表示各项财产物资或货币资金的结存额。(18) :1 【考点】汇总记账凭证账务处理程序的适用范围(19) :0 【考点】非流动负债的概念 【解析】非流动负债是指偿还期限在1年或者超过1年的一个营业周期以上的负债，包括长期借款、应付债券、长期应付款等。(20) :0 【考点】利润表的概念 【解析】利润表又称损益表，是反映企业一定期间经营成果的会计报表。中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 (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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 > 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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, 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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, 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 < 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn 中大网校引领成功职业人生 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. 中大网校 “十佳网络教育机构”、 “十佳职业培训机构” 网址:www.wangxiao.cn