2012会计继续教育真题(满分卷)

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1、2012会计继续教育真题（满分卷）2012Yunnanaccountantcontinuingeducationexaminationquestions(administrativecareerclass48hours)(mark)Youranswertothisquestionis:100Thefollowingisyouranswer:Thefollowingformulaforthecalculationofannualsurplusfundsiscorrect・A.balaneefund=to

2、talrevenuefortheyear一actualexpenditurefortheyearB.armualbalancefund=totalrevenueoftheyear一actualexpenditurefortheyear-5%ofmaintenanceandpersonneltrainingfundinannualmedicalincomeC.armualbalancefund=totalrevenueoftheyear一actualexpenditurefortheyear一7%ofm

3、aintenanceandpersonneltrainingfundinannualmedicalincomeD.armualbalancefund=totalrevenueoftheyear一actualexpenditureofthisyear+7%oftheannualmedicalincomeandmaintenancetrainingfundTopictype:individualchoicequestionThecorrectanswer:CYouranswer:CTheaccountin

4、gcentershallexerciseunifiedmanagementovertheaccountingarchivesoftheprimarymedicalandhealthinstitutionsundertheirjurisdictionandtransferthemtotheoriginalunitsforsafekeeping・A.ayearB.twoyearsC.fiveyearsD.tenyearsTopictype:individualchoicequestionThecorrec

5、tanswer:BYouranswer:BUnderthenewsystem,thefollowingstatementsarecorrect・A.hospitaldepositsinotherfinancialinstitutionsintothez/bankdeposits"'accountA."receivablefromhospitalpatients"isusedtotransfermedicalbillsreceivablefromthepaidpartoftheinpatientorto

6、transferthepatient，spaymentarrearsB.newregulationsforhighvaluematerialsrequirements,intheinventoryofmaterials"underthesetofspecializedtwolevelsofdetailedaccountingTheaccountspayablewrittenoffatD.hospitalshallbecreditedtootherbusinessincome"Topictype:ind

7、ividualchoicequestionThecorrectanswer:AYouranswer:AThefollowingdevelopmenttrendofourcountry'sz，smallTreasuries"doesnotbelongtothisstage・A.isstillathighincidenceThehighincideneeareaofB.isrelativelyconcentrated,andtheproneareaisgraduallymoveddownC.sources

8、aremorecomplexandmorecovertC.isshowingadownwardtrendyearbyyearThecorrectanswer:DYouranswer:DThefollowingstatementregardingthehospitaVsstatementofbaddebtsisincorrect・A.baddebtreservemethodshallnotbechangedassoonasitisdeterminedB.h