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1、2002年广西会计从业资格考试《财经法规》真题（2002Guangxiaccountingqualificationexaminationfinancialregulations.）[Guangxi]2002yearsaccountingqualificationexamination"financialregulations"questionsandanswersFirst,singlechoicequestions1.therevisedaccountinglawwasdeliberateda
2、ndpassedbythetwelfthsessionoftheStandingCommitteeoftheninthsessionofthepeople'sCongressinOctober31,1999,andimplementedsince(C)A.January1,2000B.November1,1999C.July1,2000D.May1,20002.accountinginformation(B)isthemostbasicrequirementsofaccounting?A.true
3、,reliable?B.trueandcomplete?IsC.accurateandaccurate?D.true,accurate?3.oftheoriginalcertificateisnottrue?Notlegal,accountingpersonnelshall(B)TheA.shallbereturnedandaskedthemanagerinaccordancewiththeprovisionsofthecorrection?B.willnotbeaccepted,andrepor
4、ttothepersoninchargeoftheunitC.requirementsissuedbytheunitintheDepartmentofcorrectionscorrections,andaffixedwiththestampoftheissuingunitD.requirementsissuedbytheunitshallnotbereopened,correctedintheoriginaldocuments4.vouchers,ifanerroroccurs,theaccoun
5、tingpersonnelshall(C)A.correctionsbytheredlettercancellationmethodB.wascorrectedbyscribingC.tofillinD.withcorrectionsinbluefillanaccountingvoucher5.accordingtotheprovisionsofthe"accountinglaw",thestaffengagedinaccountingwork,must(D)A.hasagoodprofessio
6、nalethicsB.hassomeprofessionalskillsC.abidebylawandobeythelaw?D.obtainaccountingqualificationcertificate6.commercialbillsofpaymentshallnotexceedthemaximumperiod(A)A.6monthsB.3monthsC.2monthsD.1months7.thefollowingacts,notinviolationofstatecashmanageme
7、ntsystem(D)isA.willbetheunitofcashloantootherunitsfortemporarysupportB.hascashincashinsteadofIOUSC.buys2500yuanofindustrialrawmaterialsincashTheD.unitofaworkers'outoftoleranceoncash3000yuan8.accountingrecordsshouldbekeptforsincetheendofthefiscalyearaf
8、terthefirst(B).A.3daysB.1daysC.5daysD.10days9.thefollowingregulations,isthehighestlevel(C)A.regulationsonenterprisefinancialaccountingreportB.enterpriseaccountingstandardsC."accountingbasicworknorm"D.regulationsontheadministrationofAccountingA
