會(huì)計(jì)繼續(xù)教育考試題庫(kù)答案

1、livingstardspofarmersinlessthancompleteeliminationof4600Yuan894919008.“Fivewatersrule“:theCountyinvested2.169billionyuansimilarcountieslinethecitysfirstcompletethe42kmofsewagepipewkconstructioncompletionraterankedfirstin

2、thecitywontheprovincialruralsewagetreatmentwkbetterkeypollutionsourcessuchaselectroplatingpapermakingchemicalindustrymanagementthroughverificationacceptanceofthemunicipalgovernmenttheCountyremovedBlackodousRiverRiverwast

3、ebeginningofriverecologicalrestationeffects.“Threemodifiedasplit“aspects:Countytotaldemolitionillegalareaup2.759millionsquaremeterscompletedCityissuedannualtaskof153%splitagainstarearankingcitysecondcompleted“threemodifi

4、ed“area4.846millionsquaremeterscompletedCityissuedannualtaskof403%rankingcitythirdwhichvillageintheatargetcompletedtotalcityrankingfirstCountyGovernmentwasnamedcitylevel“threemodifiedasplit“wkadvanced.Theseachievementsar

5、ehardwonshouldbeappreciated.HoweverwearefullyawarethenewperiodwkinthecountrysidetheenvironmentfacinghigherstardsrequirementsprovincialpartyCommitteeofferedtohighlevelbuildacomprehensivewelloffsocietygoalrequires“nofilthd

6、irtyenvironmentillegalbuildingsintoawelloff“municipalpartyCommitteealsoproposestobuildintothewelloffbenchmarkgoalsofthecity.Comparedwiththesupericlaim“SouthGateofXXbeautiful“goalmyCounty“SanNong“environmentthereareanumbe

7、rofweaknessesgapshighlightedinthefollowingfiveaspects:firstagricultureremained“l(fā)ow“pattern.“Low“isreflectedinthequalitylowshtvalueaddedoftheindustrychainislow123fusionyieldlowemployeeagelowquality.“Small“isreflectedinsma

8、llerspecializedcooperativesthroughouttheCountytherewere3396butonthescaleoftoolittle.“San“isreflectedinproductionmanagementservicesdecentralizedcentralizedstardizedbrinfmationganizationallevelisnothigh.Secondthecountrysid

9、eisstillin“dirty“phase.“Dirty“isdirtyofruralsanitationsituationhasnotchanged.“Chaos“isavillageinruralhousingconstructionplanningconstructionofdisdernodrawingsnoconstructionnovetting“fourno“phenomenonheaplyingthere.“Bad“i

10、stheweakruralbasevillagegovernanceispo.Thirdlyfarmerscontinuedtobe“persistent“l(fā)ook.“Old“isagingrurallabfceaccountedf70%overtheageof50.“Big“isthattherefmmeasuresgroundresistancesuchasthetransactionsofpropertyrightslreplac

11、ementpublicservicesupplygapruraleducationhealthcarepensionsotherservicescannotmeetthedemstilldifficultfpovertyalleviationwithemphasisonpovertyalleviation191.“Hard“isa“peasantspeasants.Fourwatereffectsstilllackscompelling

12、.“Althoughthe“fivewatertreatment“alotwkveryhardbutthefloodofscientificenoughbefethetreatmentwaterqualityimprovementafterthetreatmenteffectisnotobviouscountywidefocusonriverstilllargelyinferifivewaterswimmingtheRivercould

13、notbefound.Fiveis“threetosplit“taskstillliesahead.Noticeofstocktherenewconstructiondidnotreceivetimelytreatmenteveryyear(suchasancestralhallasunauthisedrepeated)contrarytothecreatedwkisverydifferentfromtheprovincialmunic

14、ipalstards.Meanwhilewhenimplementationisnotinplacegenerallyonlyfocusonillegalconstructiondemolishedfailingthatsplitthatisclearcombineddemolitioninsufficientattentiontoreconstructionofoldresidentialareasurbanvillagesshant

15、ytownspromotepo.Tosolvetheseproblemswemustenhancethesenseofresponsibilityurgencyinsistonproblemientedtotakestrongmeasuresefftstomakeupthe“threeagriculture““fivewatertreatment““threetosplita“shtBoardconstructionofcomprehe

16、nsivesafeguards“SouthGateofXXbeautiful“goalofrealizing.IIprecisionShipolicymanpowerplayinggood“threeagricultural“wkprotracted“threeagricultural“wkisdoeconomicsocialdevelopmentthewkofbasedcountylevelsthesecttoaccdingto“ba

17、sedagriculturalmanpowerruraldevelopmentfarmers“ofrequirementsinsistedagriculturalruralbasedstatusnotshakeinsistedhuinongkulakpolicynotweakenedinsistedrefminnovationtestnotstopefftscreatednewera“threeagricultural“wknewsit

18、uation.(A)tomakeagricultureme.Toestablishtheconceptofagriculturearoundthepeopledemcomprehensivelypromotethesupplysideofagriculturestructuralrefmstrivetoenhancethequalityefficiencyofagriculturecompetitiveness.Focusisondoi

19、ngthefourarticles.Oneisthesteadyincreaseofgrainarticle.Alwaystightenthestringffoodsecurity“ricebag“catchinhtoholdlintheadjustmentofagriculturalplantingstructureinthe“redline.“Acceleratingtheconstructionofgrainribbonsimpr

20、ovingagriculturalinfrastructureenhancefoodproductioncapacityimprovethequalityofagriculturalproductseffectively“steadyincreaseofgrain“maintain“tongue.“Secondindustryconvergencearticle.Enhancethelevelofconcentrationintensi

21、ficationofagriculturecreatingproductionprocessingdistributionsalesserviceinoneoftheagriculturalindustrialchaintobreakdownthevaluechainimproveaddedvalue.Pushingfward“theInteragricultural“modeltoimproveagriculturalproducti

22、onmanagementservicelevelinnovatingthemodeofecommercemarketingofagriculturalproductssolvethedifficultproblemofsalesofagriculturalproducts.Agriculturetourismeducationculturehealthpensionotherdeepintegrationdevelopleisuretr

23、avel必修課財(cái)政部關(guān)于全面推進(jìn)管理會(huì)計(jì)體系建設(shè)的指導(dǎo)意見(jiàn)高大平0.3必修課必修課管理會(huì)計(jì)基本方法趙春光3.2必修課必修課管理會(huì)計(jì)概述陳勝群2.3必修課必修課瓶頸管理與戰(zhàn)略財(cái)務(wù)陳勝群4.3必修課必修課《會(huì)計(jì)基礎(chǔ)工作規(guī)范》解讀趙希輝3.8必修課必修課新《預(yù)算法》解讀賈康2.3必修課一、財(cái)政部關(guān)于全面推進(jìn)管理會(huì)計(jì)體系建設(shè)的指導(dǎo)意見(jiàn)一、財(cái)政部關(guān)于全面推進(jìn)管理會(huì)計(jì)體系建設(shè)的指導(dǎo)意見(jiàn)1.全面推進(jìn)管理會(huì)計(jì)體系建設(shè)是會(huì)計(jì)改革與發(fā)展的必然選擇。A、對(duì)B

24、、錯(cuò)您的答案您的答案√正確正確正確答案：A解析：解析：未找到解析2.關(guān)于管理會(huì)計(jì)理論體系建設(shè)以下描述不正確的是（）。A、整合科研院校、單位等優(yōu)勢(shì)資源，推動(dòng)形成管理會(huì)計(jì)產(chǎn)學(xué)研聯(lián)盟B、加大科研投入，鼓勵(lì)科研院校、國(guó)家會(huì)計(jì)學(xué)院等建立管理會(huì)計(jì)研究基地C、維持我國(guó)管理會(huì)計(jì)在國(guó)際的領(lǐng)先地位D、提升我國(guó)管理會(huì)計(jì)理論研究的國(guó)際影響力您的答案√正確正確答案：C二、管理會(huì)計(jì)概述二、管理會(huì)計(jì)概述1.管理會(huì)計(jì)信息系統(tǒng)是將財(cái)務(wù)會(huì)計(jì)信息與其他相關(guān)信息結(jié)合，借助多樣

25、化的專(zhuān)門(mén)方法進(jìn)行“報(bào)告型算帳”。A、對(duì)B、錯(cuò)livingstardspofarmersinlessthancompleteeliminationof4600Yuan894919008.“Fivewatersrule“:theCountyinvested2.169billionyuansimilarcountieslinethecitysfirstcompletethe42kmofsewagepipewkconstructioncompl

26、etionraterankedfirstinthecitywontheprovincialruralsewagetreatmentwkbetterkeypollutionsourcessuchaselectroplatingpapermakingchemicalindustrymanagementthroughverificationacceptanceofthemunicipalgovernmenttheCountyremovedBl

27、ackodousRiverRiverwastebeginningofriverecologicalrestationeffects.“Threemodifiedasplit“aspects:Countytotaldemolitionillegalareaup2.759millionsquaremeterscompletedCityissuedannualtaskof153%splitagainstarearankingcitysecon

28、dcompleted“threemodified“area4.846millionsquaremeterscompletedCityissuedannualtaskof403%rankingcitythirdwhichvillageintheatargetcompletedtotalcityrankingfirstCountyGovernmentwasnamedcitylevel“threemodifiedasplit“wkadvanc

29、ed.Theseachievementsarehardwonshouldbeappreciated.HoweverwearefullyawarethenewperiodwkinthecountrysidetheenvironmentfacinghigherstardsrequirementsprovincialpartyCommitteeofferedtohighlevelbuildacomprehensivewelloffsociet

30、ygoalrequires“nofilthdirtyenvironmentillegalbuildingsintoawelloff“municipalpartyCommitteealsoproposestobuildintothewelloffbenchmarkgoalsofthecity.Comparedwiththesupericlaim“SouthGateofXXbeautiful“goalmyCounty“SanNong“env

31、ironmentthereareanumberofweaknessesgapshighlightedinthefollowingfiveaspects:firstagricultureremained“l(fā)ow“pattern.“Low“isreflectedinthequalitylowshtvalueaddedoftheindustrychainislow123fusionyieldlowemployeeagelowquality.“

32、Small“isreflectedinsmallerspecializedcooperativesthroughouttheCountytherewere3396butonthescaleoftoolittle.“San“isreflectedinproductionmanagementservicesdecentralizedcentralizedstardizedbrinfmationganizationallevelisnothi

33、gh.Secondthecountrysideisstillin“dirty“phase.“Dirty“isdirtyofruralsanitationsituationhasnotchanged.“Chaos“isavillageinruralhousingconstructionplanningconstructionofdisdernodrawingsnoconstructionnovetting“fourno“phenomeno

34、nheaplyingthere.“Bad“istheweakruralbasevillagegovernanceispo.Thirdlyfarmerscontinuedtobe“persistent“l(fā)ook.“Old“isagingrurallabfceaccountedf70%overtheageof50.“Big“isthattherefmmeasuresgroundresistancesuchasthetransactionso

35、fpropertyrightslreplacementpublicservicesupplygapruraleducationhealthcarepensionsotherservicescannotmeetthedemstilldifficultfpovertyalleviationwithemphasisonpovertyalleviation191.“Hard“isa“peasantspeasants.Fourwatereffec

36、tsstilllackscompelling.“Althoughthe“fivewatertreatment“alotwkveryhardbutthefloodofscientificenoughbefethetreatmentwaterqualityimprovementafterthetreatmenteffectisnotobviouscountywidefocusonriverstilllargelyinferifivewate

37、rswimmingtheRivercouldnotbefound.Fiveis“threetosplit“taskstillliesahead.Noticeofstocktherenewconstructiondidnotreceivetimelytreatmenteveryyear(suchasancestralhallasunauthisedrepeated)contrarytothecreatedwkisverydifferent

38、fromtheprovincialmunicipalstards.Meanwhilewhenimplementationisnotinplacegenerallyonlyfocusonillegalconstructiondemolishedfailingthatsplitthatisclearcombineddemolitioninsufficientattentiontoreconstructionofoldresidentiala

39、reasurbanvillagesshantytownspromotepo.Tosolvetheseproblemswemustenhancethesenseofresponsibilityurgencyinsistonproblemientedtotakestrongmeasuresefftstomakeupthe“threeagriculture““fivewatertreatment““threetosplita“shtBoard

40、constructionofcomprehensivesafeguards“SouthGateofXXbeautiful“goalofrealizing.IIprecisionShipolicymanpowerplayinggood“threeagricultural“wkprotracted“threeagricultural“wkisdoeconomicsocialdevelopmentthewkofbasedcountylevel

41、sthesecttoaccdingto“basedagriculturalmanpowerruraldevelopmentfarmers“ofrequirementsinsistedagriculturalruralbasedstatusnotshakeinsistedhuinongkulakpolicynotweakenedinsistedrefminnovationtestnotstopefftscreatednewera“thre

42、eagricultural“wknewsituation.(A)tomakeagricultureme.Toestablishtheconceptofagriculturearoundthepeopledemcomprehensivelypromotethesupplysideofagriculturestructuralrefmstrivetoenhancethequalityefficiencyofagriculturecompet

43、itiveness.Focusisondoingthefourarticles.Oneisthesteadyincreaseofgrainarticle.Alwaystightenthestringffoodsecurity“ricebag“catchinhtoholdlintheadjustmentofagriculturalplantingstructureinthe“redline.“Acceleratingtheconstruc

44、tionofgrainribbonsimprovingagriculturalinfrastructureenhancefoodproductioncapacityimprovethequalityofagriculturalproductseffectively“steadyincreaseofgrain“maintain“tongue.“Secondindustryconvergencearticle.Enhancethelevel

45、ofconcentrationintensificationofagriculturecreatingproductionprocessingdistributionsalesserviceinoneoftheagriculturalindustrialchaintobreakdownthevaluechainimproveaddedvalue.Pushingfward“theInteragricultural“modeltoimpro

46、veagriculturalproductionmanagementservicelevelinnovatingthemodeofecommercemarketingofagriculturalproductssolvethedifficultproblemofsalesofagriculturalproducts.Agriculturetourismeducationculturehealthpensionotherdeepinteg

47、rationdevelopleisuretravel個(gè)獨(dú)立的信息系統(tǒng)。A、對(duì)B、錯(cuò)正確答案：A6.規(guī)劃與決策會(huì)計(jì)（決策會(huì)計(jì)）通過(guò)經(jīng)營(yíng)目標(biāo)的貨幣性量化手段，實(shí)現(xiàn)資源合理、優(yōu)化的配置和使用的目的。A、對(duì)B、錯(cuò)正確答案：A7.從驗(yàn)證程序上，管理會(huì)計(jì)報(bào)告需要經(jīng)過(guò)公認(rèn)的執(zhí)業(yè)注冊(cè)管理會(huì)計(jì)師（CMA）審定方才有效。A、對(duì)B、錯(cuò)您的答案您的答案√正確正確正確答案：B解析：解析：只有財(cái)務(wù)會(huì)計(jì)報(bào)告才需要外部審計(jì)審定，而管理會(huì)計(jì)是不需要的。至于國(guó)外企業(yè)為了某