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1、2012年会计继续教育网上考试题目及答案企业类试卷三及答案一Source:http://www.91exam,org/cy/211~35/35785.htmlAnswer:threepapersandasinglechoice(atotalof20questionseachof2pointsto40points)some1.specialallowancespaidtoemployees,suchasthedangerousoperation,operation,hightemperature,hightoxicseafieldo
2、perationsandheavylaborbelongtothecompensationstructurein()・Abasicsalary,Breward,salaryC,additionalsalary,Dwelfare,youransweris:CThecorrectansweris:Cthatis,thesubsidy,theextralaborandtoemployeesunderAnsweranalysis:theaclclitionalsalary,isaformofmaterialcompensationforl
3、ivingexpensespaidbytheenterprisespecialworkingconditions.2.,intheinternalcontroldevelopmentoftheinternalcontrolcontainmentstage,themaincontentofinternalcontrolis()・Aguaranteesthesafetyofcashandotherassets,Bcheckseachother'sCstructure,plansDorganizations,andyouransweri
4、s:BThecorrectansweris:BAnalysisoftheanswer:inthecontainmentstageofinternalcontroldevelopment,checkingeachotheristhemaincontentofinternalcontrol,theitemiscorrect;B,A,CandDarethecontentsoftheinternalcontrolsystemstage・3.,inthecontainmentstageofinternalcontroldevelopment
5、,themainmodeofinternalcontrolis()・Asetjobseparation,Bcheckbookrecords,Ccomprehensiveriskmanagement,Destablishaccountingcontrolsystem,youransweris:AThecorrectansweris:AAnalysisoftheanswer:inthecontainmentstageofinternalcontroldevelopment,settingupjobseparationisthemain
6、wayofinternalcontrol,whichhasbeenregardedasoneofthemostpracticalcontrolmethodsoverthousandsofyears・BandDbelongtothestageofinternalcontrolsystem,andCisthemainwayofoverallriskcontroL4.whichofthefollowingcontentsdoesnotincludeinthejobdescription?・Adegree,Bfamilymembersta
7、tus,Cpositionofauthorityandresponsibility,Dworkexperience,youransweris:BThecorrectansweris:BAnsweranalysis:AandDitemsbelongtothepostqualification,andCisalsothecontentofthejobdescription.Fandlymembersarethebasicmaterialsforindividualentryregistration,anddonotformthecon
8、tentofthejobdescription.5.,themostappropriatewayforanenterprisetofindaproductthathasbeendefectiveincirculationis()・Aheldapre