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ID:8554328
大小:26.60 KB
页数:28页
时间:2018-04-01
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1、timelimitedccept_asp(timelimitedccept_asp)Gansuprovince2010"administrativeinstitutionsfinancialandaccounting"examinationTestpapertype:timelimittestpapers,testtime:150minutes,checkresultsAmultiple-choicequestion(the20items,eachitemof2points,atotalof40points.Everydaythealternativean
2、swers,onlyonewiththecorrectanswer).1.budgetrevenuesarefinancialfundsthatarecentrallycollectedthroughconcentration.A.FinanceDepartmentB.bankC.taxauthoritiesD.treasuryortreasurycollectionABCD[correctanswer]:DWhetherornotanypaymentmethodforthebudgetreceiptsismade,thebudgetaryrevenues
3、shallbepaiddirectlyoraggregatedtothetreasuryortreasurycollectionoffice.2.theadministrativeunitshalldebit()whenreceivingthenotificationoftheamountofthefinancialauthorizationpaymentduefromtheagentbank.A.TreasuryDepositsB.bankdepositsWiththeamountofmoneyC.zerobalanceaccountD.appropri
4、atedfundsABCD[correctanswer]:C[analysis]:theassessmentoftheamountofmoneystructureaccountforzerobalanceaccount."Zerobalanceaccountswiththeamountofmoney"(assets)accountsdebitregisteredwiththeamountoffinancialauthorizationnumber,creditregistrationpaymentunitsissuedpaymentnumberpaymen
5、torder,balanceinthedebitbalance,usuallywiththelimitofnumberhasnotbeenreflected,thebalanceshallbecancelledattheendoftheyear.Ifthereisaquotaforcrossannualuse,approvedbythefinancialdepartment,itwillbetransferredtothenextyear.3.theaccountspayablebudgetbelongsto()accounts.A.assetsB.lia
6、bilitiesC.incomeD.expenditureABCD[correctanswer]:B[analysis]thenatureoftheaccountsreceivablebudget.Theaccountspayablebudgetbelongstotheliabilityaccount.Theimplementationofthe4.budgetaryfundspaidinfulladministrativeunits,accordingtotheprovisionsofthereturnofthereceivedfinancialappr
7、opriatedbudgetaryfundsshallbecredited(subject).A."extrabudgetaryfundsincome""B."financialaccountdeposits""C.financialaccountspayable"D.bankdeposits"ABCD[answerwrong]x5.,theadministrativeunitretireespayexpensesshouldbelisted()"money"levelsubjects.A.basicsalaryB.othersalaryandwelfar
8、eexpenditureC.socialsecuritypayme
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