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ID:15154922
大小:30.46 KB
页数:35页
时间:2018-08-01
《《会计基础工作规范》试题答案(answers to questions in accounting basic work norms)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、《会计基础工作规范》试题答案(Answerstoquestionsinaccountingbasicworknorms)Longtimenouploaddocuments,recentlyfoundafewgooddocuments,uploadup,andsharewithyouAnswerstoquestionsinaccountingbasicworknormsFirst,singlechoicequestions1.accordingtotheprovisionsoftheaccountinglawInchargeoftheaccountingworkdepartment(C)
2、2.inaccordancewiththeprovisionsoftheaccountinglawThefollowingpracticesrelevantpersoninchargeofsignatureinthefinancialandaccountingreportsprovidedbytheforeignunitsTherightthingis(D)3.aforeigninvestmententerprisebusinessrevenuebasedondollarsThereisalsoasmallamountofRMBrevenueandexpenditurebusiness
3、AccordingtotheprovisionsoftheaccountinglawForconvenienceofaccountingcalculationTheunitcanbeusedasfunctionalcurrency(D)Themaininternalaccountingsupervisionunitis4.(C)5.theprovisionsofthe"accountinglaw":allunitsshouldbebasedon(C)theneedtosetupanaccountingofficeOrintherelevantopportunityaccountingp
4、ersonnelanddesignateachiefaccountant6.accordingtoregulationsAsthepersoninchargeoftheAccountingOffice(accountantincharge).InadditiontoobtainingthequalificationcertificateofaccountingprofessionHeshouldalsobequalifiedforprofessionalortechnicalqualificationsaboveaccountantorengagedinaccountingworkfo
5、rmorethanByears7.accountingqualificationcertificatewithaccountingqualificationcertificateThecertificateisvalidwithin(A)8.thenumberofemployeeswhoholdthequalificationcertificateforaccountingprofessionshallnotbelessthan(B)hoursperyear9.enrolledinthejuniorprofessionalaccountingqualificationexaminati
6、onpersonnelInadditiontothebasicconditionsstipulatedMustalsohavetheDepartmentofEducationapproved(B).10.generalaccountingpersonnelfromaccountingpositionsforhandoverproceduresFrom(B)persontosupervisor21.accordingtotheprovisionsoftheaccountinglawTheexerciseofaccountingmanagementfunctionsofthegovernm
7、ent(B)22.thecashiercanworkconcurrently(D)23.accordingtotheprovisionsoftheaccountinglawBeingthepersoninchargeoftheaccountinginstitutionoftheunitInadditiontoobtainingthequalificationcertificateofaccountingprofessionThelegalcon
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