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一、单选题(每小题2分,共15小题。)1、某种商品既可以作为货币进行流通，又可以作为一般商品消费，那么这种商品就是：（）AA 实物货币B 金属货币C 代用货币D 信用货币2、银行发行的金融债券是：（）BA 直接融资B 间接融资C 多边融资D 混合融资3、在部门预算中，定员定额标准的确定与修订的具体内容为（）CA 一个单位只能开一个基本户。B 财务机构和业务部门可借助企业会计成本分析方法。C 预算项目分为人员经费与公用经费，人员费用须遵照国家有关部门规定的人员经费标准；公用经费则按细目分类，单位按一定额度内确定细目发生额，并确保不超出预算总量。D 业务部门对资金的要求也起了变化，财务部门通过设置在反馈环节的内部控制。4、缓行的或温和的通货膨胀是指物价水平每年上涨率约为：（）AA 3%以下B 6%以下C 10%以下D 20%以下5、可以正确反映资金的时间价值和利息的本质特征的是（）Dtheprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove A 年利率B 月利率C 单利D 复利6、在购买资产是的不相容职务不包括有（）DA 执行与稽核B 保管与清查C 总帐与日记账（明细账），D 总经理和董事长7、萨班斯法案的背景是（）BA “银广夏”事件B 安然事件C 世界通信造假案D 黄百文事件8、纸币的价值独立于黄金的价值。这时的纸币实际上是：（）DA 实物货币B 金属货币C 代用货币D 信用货币9、基准利率一般是指（）AA 中央银行利率B 商业银行利率theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove C 民间借贷利率D 债券利率10、股票是代表股份资本所有权证券，它是一种：（）DA 固定资本B 可变资本C 实际资本D 虚拟资本11、内部控制体系应遵循原则不包括（）DA 全面性原则B 广泛约束性原则C 不相容职务相互分离原则D 谨慎性原则12、下列属于货币市场的是：（）AA 大额可转让定期存单市场B 债券市场C 股票市场D 银行中长期信贷市场13、本国货币与关键货币之间的汇率是指（）AA 基本汇率B 套算汇率C 买入汇率D 卖出汇率theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove 14、国际货币基金组织货币划分层次中的货币相当于各国通常采用的（）BA M0B M1C M2D M315、金融机构之间发生的短期临时性的借贷活动叫：（）CA 贷款业务B 票据业务C 同业拆借D 再贴现业务二、多选题(每小题4分,共10小题。)11、我国《外汇管理条例》规定，外汇包括（）A、B、C、DA、外国货币B、外币支付凭证C、外币有价证券D、特别提款权12、金融工具以期限为分类标准可分为：（）C、DA、直接金融工具B、间接金融工具C、货币市场金融工具D、资本市场金融工具13、金属本位制的几个阶段为：（）B、C、Dtheprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove A、信用货币本位制B、金本位C、银本位制D、复本位制14、长期金融工具主要有：（）A、BA、公司债券B、股票C、商业汇票D、回购协议15、我国关于行政事业单位内部管理与控制的法规包括（）A、B、C、DA、《事业单位财务规则》（财政部）B、《事业单位会计制度》（财政部）C、《中华人民共和国预算法》D、《行政事业单位会计决算报告制度》16、我国现行预算会计确立了五个会计要素，包括（）A、BA、资产B、负债C、所有者权益D、利润17、基础货币的主要功能有（）A、B、C、DA、交换媒介。B、价值尺度。theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove C、储藏手段D、延期支付标准18、货币的产生有利的方面是：（）A、B、C、DA、提高经济效率B、简化交换方式，降低交易成本C、促成商品跨时间的交换D、为经济结构的演变与经济范围的拓展奠定了19、利息的计算方法有（）C、DA、年息B、月息C、单利D、复利20、金融市场的功能是：（）A、B、C、DA、资本积累功能B、资源配置功能C、调节经济功能D、反映经济功能三、判断题(每小题2分,共15小题。)26、信息反馈原则内部控制应当遵循成本效益原则，以合理的控制成本达到最佳的控制效果。错误A、正确B、错误27、M1/M2的数值增大，货币供给的流动性增强，货币流通速度加快。正确theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove A、正确B、错误28、《事业单位财务规则》由财政部于1997年10月22日发布，自1998年1月1日起施行。错误A、正确B、错误29、基本汇率是指本国货币与关键货币之间的汇率。正确A、正确B、错误30、行政事业单位内部控制的关键点不包括国库集中支付。错误A、正确B、错误31、实际利率与通货膨胀率成反方向变动关系。正确A、正确B、错误32、1947年美国会计师协会《注册会计师对财务报表的审查》文中提出了一内部控制为基础的审计程序。错误A、正确B、错误33、内部会计监督制度是建立和健全内部控制制度的必要部分错误A、正确B、错误34、theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove 事业单位将款项存入银行或其他金融机构时，借记本科目，贷记有关科目，提取和支出存款时，借记本科目，贷记有关科目。本科目借方余额，反映事业单位银行存款数额。错误A、正确B、错误35、单利反映了利息的本质特征，常适用于长期借贷。错误A、正确B、错误36、货币本位制度是指货币的标准和计量单位的确定。正确A、正确B、错误37、当市场利率趋于上升时，实行浮动利率有利于债务人而不利于债权人。错误A、正确B、错误38、作为金准备的黄金必须集中于中央银行或国库。正确A、正确B、错误39、会计电算化控制包括程序控制和制度控制。正确A、正确B、错误40、银行同业拆借利率一般称为基准利率错误A、正确B、错误theprimaryanalysisofsoilphysicalandchemicalproperties,suchaspests,disinfection,pestcontrolinadvance.GardenplantgrowthbyrequiredofminimumplantingsoilthicknessshouldmeetXiatable(constructionfigureShangindicateofexcept)vegetationtypeherbflowerlawntowassmallshrubsbigshrubsshallowroottreesdeeproottreessoilthickness30(CM)30(CM)45(CM)60(CM)90(CM)120(CM)plantingsoilshouldselectionforplantgrowthofselectivesoil,ashumicacidsoil,andlawnfertilizer,andpeatsoil,andpH5.5~7.0,humidity30~70%,completelyloose,Lawnplantingsoilroughness(soilsurfaceshouldbelowerthanteethpond2~5cm).2,plantinggardenoffoundationengineeringprojectsfromplanningtotheconstructionstage,focusonaftercompletionoflandscaping,theoverallgoalistocreateagoodlivingenvironmentforplants,createagardenandgreenspace.Plantengineeringoftheprojectwastocreatethebasisforplantgrowth,soil,itcanbesaidisthegardenproject,isoneofthemostimportantworks.Alsoplantedphaseofthisprojectmustbecarriedoutbythelocalsoilimprovementproject.3,seedlingselectionrequirements:(1)engineeringseedlingselectionofcookedgoods,provisionsrelatingtoplantsize.Plantprocurementspecificationscanbelarge,soastoachieveecologicaleffectinashorttime.Seedlingsshouldhave...Strong,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.(2)theprojectshouldhavegrowthrobust,lush,Crown-shapedfull,normalcolor,rootsystem,pestanddisease-free.Stems,rootcausemechanicaldamage,loopingrootamputationatthewoundtopreventinfection.(3)categorytreeseedlings:aspindleshouldhaveauniformdistributionofmainbranches,branches,trunkdiameterabove
