2011年河南会计从业《财经法规》之会计法律制度-试题精编（2011henanaccountantfinan

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1、2011年河南会计从业《财经法规》之会计法律制度-试题精编（2011HenanaccountantfinancialregulationsofthelegalsystemofaccountingitemJingbian)2011Ilenanaccountant"financialregulations〃ofthelegalsystemofaccountingitemJingbianFirst,singlechoicequestions1.inthefollowingitems,theobjectof

2、governmentsupervisionandinspectionofaccountingworkis()・TheeconomicactivitiesofeachunitofA.AccountingbehaviorofrelatedpersonnelinB.unitsandunitsC.accountinginstitutionsandAccountantsTheinternalaccountingsupervisionsystemofeachunitinD.2.thepersonincharge

3、ofthebookkeepingbusinessmusthavemorethanoneprofessionalqualification.A.accountantB.assistantaccountantC.accountantD.SeniorAccountant1.inthefollowingbusiness,()doesnotbelongtothebusinessscopeofthebookkeepingagency.A.auditsandissuesauditreportsB.accounti

4、ngaccordingtotheoriginalvoucherandotherdataprovidedbytheclientC.providetaxinformationtotaxauthoritiesD.providesfinancialaccountingreportsexternally2.inthefollowingaccounts,thecashiermayregister()・A.incomeledgerB.costbreakdownC.fixedassetsledgerD.debtac

5、count3.whenthegeneralaccountingpersonnelhandlesthehandoverprocedure,thepersonresponsibleforthesupervisionshallbetransferredfrom()・A.handoverpersonnelareresponsibleforsupervisionB.receiverisinchargeofcustodyC.unitaccountingagencyheads,accountingexecutiv

6、esSupervisorofD.accountinginstitution1.thefollowingadministrativesanctionsare()・A.fineB.downgradeC.shallbeorderedtocorrectwithinatimelimitD.Bulletin2.thegeneraltermofnormativedocumentsformulatedbytheorgansofstatepowerandadministrativeorganstoadjustthea

7、ccountingbehaviorandaccountingrelationsinsocialeconomicactivitiesrefersto.A.AccountingLawB.accountingadministrativeregulationsC.accountingsystemD.accountingregulations3.thefollowingaccountingrulesare()・A.measuresfortheimplementationofaccountingsupervis

8、ioninthefinancialsectorB.EnterpriseAccountingStandardsNo.thirty一first一一cashf1owstatementA.regulationsonenterprisefinancialaccountingreportB."registeredaccountant"1.thefollowingaretheinternalaccountingmanagementsystemoftheunit・A.administ