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1、学会计，考会计到鸭题库YaTiKu.com每天免费直播上课，更多押题资料下载窗体顶端2015年初级会计职称《经济法基础》常见题型一、单项选择题（每题1分）第1题甲将一张汇票背书转让给乙，乙将该汇票背书转让给丙，并在汇票上记载“不得转让”字样，如果丙将该汇票背书转让给丁，将产生的法律后果是（ ）。A.该汇票无效B.该背书转让无效C.乙对丙不负保证责任D.乙对丁不负保证责任正确答案：D,第2题纳税人自产的应税消费品用于换取生产资料的，计算征收消费税的计税依据为（）。A.纳税人同类应税消费品的最高销售价格B.纳税人同类应税消费品的最低销
2、售价格C.纳税人同类应税消费品的平均销售价格D.纳税人同类应税消费品的加权平均销售价格正确答案：A,第3题((2008年)甲、乙均为国有企业，甲向乙购买一批货物，约定采用托收承付验货付款结算方式。2008年3月1日，乙办理完发货手续，发出货物；3月2日，乙到开户行办理托收手续；3月10日，铁路部门向甲发出提货通知；3月14日，甲向开户行表示承付，通知银行付款。则承付期的起算时间是（ ）。personalcreditbusinessprocessmanagement,anddevelopmentofbusinessprocesses
3、,cleartheloanobjectandscope,establishloanoperationofassessmentandaccountabilitymechanisms.DiversitymanagementprinciplestheBank'sstrictseparationbetweenbusinessandconsumeruseofpersonalcredit,thenaccordingtothedifferentvarietiesofbusinesstoestablishtheappropriateaccessst
4、andard,post-lendingmanagementrequirements.BusinessusepersonalcreditshouldbestrictlyinaccordancewiththeqiluBank'ssmallbusinesscreditriskmanagementguidelinesandassociatedworkingcapitalloansmanagementrequirements,suchasassessingthemanagementofproductionandoperation,repaym
5、entability,thelevelofrisk,andsoon.IncomedebtratiocontrolprincipleofBankincomedebtratiocontrolmechanism,combinedwiththeborrower'sincome,debt,expenditures,loans,guaranteesandotherfactors,determinestheloanamountandterm,controleachrepaymentdoesnotexceedtheamountoftheborrow
6、errepaymentability.Principlesoftrans-regionallimitsBranchesshallnotinprincipletooperatingincomemainlycomesfromoffsite(prefecture-levelcitiesandadministrativedivisionsatorabove)orinward(MS)chargeprovidedcreditsupportforindividualcustomersislocatedindifferentplaces,butex
7、ceptthosewithuniqueadvantagessuchascritical.Havesetupbranchesindifferentplaces,otherbodiesarenotentitledtocarryoutthebranchofcreditbusinessintheregion.BranchCountyareahasbeenestablished,otherbodiesarenotentitledtoapplyforthecreditwithintheCounty.Doublebeforegoingthroug
8、hthepersonalcreditbusinesscreditinvestigation,Contracting,securityverification,creditcheck,keyaccountmanagershouldbed
