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1、企业类-会计继续教育2015年2015-enterpriseclassA,singletopicselection1,whenthecostoffixedcosts,unitchanges,andsalespriceareunchanged,whenthesalesvolumeisbelowthethresholdofprofitandloss:thelargertheturnover,theloss()・ThemoreA,B,thelessC,thesameD,unabletodetermineTheanswerisBWh
2、eretheunitsremaininplaceafterthemerger,theaccountingrecordsshallbekeptby().A,theoriginalunitsB,thenewunitC,theoriginalunitorthenewunitNoneoftheaboveiscorrectTheanswerisAThecostofobtaininginformation,includinginternalinformationcostsandexternalinformationcosts・A,inf
3、ormationcostB,informationbenefitC,information,interestD,informationhypothesisTheanswerisAFromthedefinitionofnarrowmanagementaccounting,themanagementaccountingistheinternalaccountingthatprovidestheplanningandcontrolinformationfortheenterprise()・A,internalmanagerB,ou
4、tsideinvestorsC,everybodyinsideD,externalcreditorsTheanswerisAIngeneral,thebasicmethodsusedinmanagingaccountingbelongto()・A,statisticalmethodsA,theresearchmethodB,analyticalmethodsC,datamethodTheanswerisCAccountingsupervisionmeans()・A,internalsupervisionB,thestates
5、upervisionC,socialsupervisionD,aboveallis[thecorrectanswer]DThebasicandimportantpillarsofstategovernanceare()・A,taxB,bankC,thenationaldebtD,finance_thecorrectanswer]DOfthefollowingoptions,nottheappropriatefixedcostsare0.A,advertisingB,staffeducationtrainingfeeC,tec
6、hnicaldevelopmentfeeD,depreciationcost_thecorrectanswer]DInthefollowingoptions,themainobjectivethatdoesnotbelongtotheoverallpromotionofthemanagementaccountingsystemis()・ToestablishAmanagementaccountingsystemthatissuitableforthesocialistmarketeconomyinChinaFor3-5yea
7、rs,wewi11developanumberofmanagerialaccountingpersonnelthroughoutthecountryInthecourseof5-10years,themanagementaccountingsystemofChinesecharacteristicsisbasicallyformedInthecourseof1~3years,wewilldevelopanumberofmanagerialaccountingpersonnelinChinathecorrectanswer]D
8、10,accordingtothe''accountinglawofthePeople，sRepublicofChina"and"thearchiveslawofthePeople，sRepublicofChina"regulation,theministryoffinanceandthe
