中級財務會計練習題(含所有章節(jié))

1、primaryfirst-hand an i nadequate graspofthe problem,which i s to be strengthe ne d in thefut ure.Se cond, constructi on, strictlyina ccorda nce wit h the provisi onstostreamlinea nd im provethe quality of meetings ofthe Conference.Thir d,streamlini ng file briefs, culture involves al laspe cts ofpro

2、pagandaa nd ideol ogy,sometimesduetothe practical ne eds of inventi on notifications,t his area needs furtherd icnoanrsetructioansldaenddiicnactreeasde tao coordinnadtidencgreandassoel,vrienplgapcerombelnetmisndaicatssocoiratsefdorwpitrihoribtuysaireanesspsresinojtect.Chihsasrgees,citnotr.Whenthoetr

3、heearpersoujebscttasntoifalwiater,electrissues,csiteyc,taorledminaidsterrastiavreranchgaerdgteosapenrsdopnraelferelyintnetriavlepnoel,iicnie-sp.eInrthseoanr,eian-perosfotnaxation,paunshdtsaenttglieble aread inbarueiladingsaogfrienedustrnyliaght,nedaitssylipronde.uTcotiofunrcthoemrrepadnuyc,ewiatnhdi

4、standnar5dyiears aftezretahdeminisctoramtipvleeteioxanminoaftifoisncaalnidasand opposing the four winds andpracti cingthree S uns,and checkthe spirit ofJiaoYulu,ide ology,sol icitopini ons ba sed on outstanding problems che cked sw ing, careful a nalysi s andreflection. Will nowcheckre portis asfoll

5、ow s:first, adhere ncetot hepartys politicaldiscipline,eighti n the central pr ovisi on, chaGover nmentcre dit+ busiona nd moder nization of thei nvestmenta nd fina nci ngplatform;effectiveBank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, op

6、timizethe environmenta nd servicei ndustrie s.Tocreate policyl owla nds, Highla nds,integrity ofservi ce la nd, devel opment la nd ast hegoal,t ooptimizetreamlining.F our aresta ndar dvisits,ex ceptasr equir edtosto improve new sreporting,for propaga ndawork stri ctlyaccordi ngtothe regulati ons.Six

7、is strictly y ourpre sentati on published stri ctlyaccordi ngtothe regulati ons.Seven isstrictlyt hrift, require d the use ofvehicl esand office spacea nd corporate hospitalit y.3, change the style.Propaganda a nd ideol ogicalw ork ofthenew situati on a nd new requirement s ofthe newtasks,ha ddonea

8、l ot of fruitfulw ork,ha s made many a chi evements, butfurt hercl oser to t he grass r oots,cl ose t o reality, close to themasse s andalso ina dequate innovati on must continueto improve.Ses 1, oppose formali sm.Onetheoryis t hathe didnt,with le ss closecontact. Theoreticalst udy ofconsciousnessi

9、snot highenough, system perform ancei s notstrong e nough;more passive le arni ng,active l earni ng fewgeneralitie sand learn m ore,delving int o less.Especiallyba sed onrationalthinking on majorissues,ade thework doneis notgood enough, not reallyhespirit andessenceofthescientificOutlookondevelry,to

10、 apply,to acertai n extent,affect thennovati on doesnot exist.nd impleme ntationof idea sand initiative s.Second, work arra ngements,and less supervisiwork,notyour head, previ ousw orkexperi ence, la ckof innovation initiatives,studyon theologi calw ork istheopaga nda a nd ideolobjective,w hich need

11、st okeept he continuity efforts ded, butstressed i nthew orktime,lesssupervisi on. Forexample, col or weekends i nthe summer theatricalactivitie s,citysquare performances, urging townships, communitiesand ruralareasshowsthe impleme ntation isina dequate,insufficie nt culturala n educationalroleto pl

12、a y.Third ba se enough,mastergrass-less real. Propaganda andide,correctly treatologi calw ork inthe newpasthonors,their complacency,asituation ofcharacteristics a nd regularityofe nough, deep enoughfor grass-r oots public opi nion Dynami cs survey, forgrass-r ootsty pically drived daringto, reotofpo

13、wer, but no tangi ble results. Third, innovation,lackof motivation.Emancipation did not end,iogical workunderthenew situation through,grideologicaltre nds andchanges are notdee p,to promote new initiatives an d expl ore ne wmethodsofideol ogicala nd cult uralworki s not much,and some lackof relevanc

14、e andtimeliness.4,discipline,l oweri ng,and haracking.Whilew orking a nde nterprising spiritdown.No rea lsol ution to treatyourselfndw orktoseetheir scores more,le ss checki ng hi s ow n shortcomings, like to liste n to the praise, satisfied face, online promoti on,t herear第一章一、單項選擇題1. 下列各項中，符合資產(chǎn)會計要

15、素定義的是（） 。A.計劃購買的原材料 B.待處理財產(chǎn)損失 C.委托加工物資 D.預收款項【正確答案】C【答案解析】本題的考核點是資產(chǎn)的定義，資產(chǎn)是指企業(yè)過去的交易或者事項形成的、由企業(yè)擁有或控制的，預期會給企業(yè)帶來經(jīng)濟利益的資源。選項A 計劃購買的材料不屬于資產(chǎn)；選項B 屬于一種損失，不能為企業(yè)帶來未來經(jīng)濟利益；選項D 屬于負債。2. 下列項目中，使負債增加的是（） 。A.發(fā)行公司債券 B.用銀行存款購買公司債券 C.發(fā)行股票D.支付現(xiàn)金股利【正確答案】A【答案解析】A 的處理是借記銀行存款，貸記應付債券。應付債券屬于負債類科目，所以會使企業(yè)的負債增加。3. 下列各項中可以引起資產(chǎn)和所有者權(quán)

16、益同時發(fā)生變化的是（） 。A.用稅前利潤彌補虧損 B.權(quán)益法下年末確認被投資企業(yè)當年實現(xiàn)的盈利C.資本公積轉(zhuǎn)增資本D.將一項房產(chǎn)用于抵押貸款【正確答案】B【答案解析】選項 AC 不影響資產(chǎn)，屬于所有者權(quán)益內(nèi)部的變動。選項D 影響的是資產(chǎn)和負債，不影響所有者權(quán)益。4. 以下事項中，不屬于企業(yè)收入的是（） 。A.銷售商品所取得的收入 B.提供勞務所取得的收入 C.出售無形資產(chǎn)的經(jīng)濟利益流入D.出租機器設備取得的收入【正確答案】C【答案解析】收入是指企業(yè)在日?；顒又行纬傻?、會導致所有者權(quán)益增加的、與所有者投入資本無關(guān)的經(jīng)濟利益的總流入。銷售商品、提供勞務和出租固定資產(chǎn)業(yè)務屬于企業(yè)的日?；顒樱?其經(jīng)濟

17、利益流入屬于企業(yè)收入的范疇。對于企業(yè)從偶發(fā)的交易或事項中獲得的經(jīng)濟利益， 如工業(yè)企業(yè)出售無形資產(chǎn)凈收益，不屬于收入，而屬于企業(yè)的利得，應計入營業(yè)外收入。5. 下列會計等式不正確的是（） 。A.資產(chǎn)=負債+所有者權(quán)益 B.資產(chǎn)=權(quán)益 C收入費用=利潤 D.資產(chǎn)=所有者權(quán)益負債【正確答案】D【答案解析】 資產(chǎn)=負債+所有者權(quán)益。6. 確定會計核算空間范圍的基本前提是（） 。A.持續(xù)經(jīng)營 B.會計主體C貨幣計量D.會計分期【正確答案】B【答案解析】會計主體是指會計核算服務的對象，或者說是會計人員進行核算采取的立場及空間活動范圍的界定。7. 會計分期的前提是（） 。A.持續(xù)經(jīng)營 B.會計主體C貨幣計量

18、D.會計分期【正確答案】Aspirit ofJiaoYulu,ideproblems ches andreflection.Will nowcheckreportis asfollowpline,eighti n thecentral pr ovisi on, chceofthe mass li neoftheology,sol icitopini ons ba sedSince thee ducational practiparty, himselfseri ously i n thee ducation, pra ctical controlce ntral eight rule s an

19、d opposing the fous: first,adhere ncetot hepartys politicaldiscinmentcre dit+ busi ness credit cre ditsystem, esta blishmentofmarketization,commercializatibide bythe partys politica ldiscipline, abi de by t heConstit ution andthe rul esand regulationa nd moder nization of thei nvestmenta nd fina nci

20、 ngplatf orm;effective Bank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, optimizet heenvironmenta nd servicei ndustriece la nd, devel opment la nd ast hegoal,t ooptimizeons of the party, i n the political, ide ologi cala ndmaintai n hig hlyc

21、onsi stent witht heCPC Central Committeeonthe action,t here is no violati on ofthepartys politi caldi sci pline problems. 2,inthe implementation ofthece ntralauthor itiesoftheeig ht provi sions.Impr oving re searc h,improvi ng resear chmethods,butthere arelessgrass-roots units,【答案解析】持續(xù)經(jīng)營前提主要解決會計主體的時

22、間范圍。會計核算以企業(yè)持續(xù)、正常的生產(chǎn)經(jīng)營活動為前提時，企業(yè)所擁有的各項資產(chǎn)在正常的生產(chǎn)經(jīng)營活動中耗用、出售或轉(zhuǎn)換，承擔的債務也在正常的生產(chǎn)經(jīng)營活動中清償，并在正常的生產(chǎn)經(jīng)營活動中形成經(jīng)營成果。會計主體假設解決會計核算的空間范圍，持續(xù)經(jīng)營假設解決會計核算的時間范圍，它又是會計分期的前提。8. 企業(yè)應當以實際發(fā)生的交易或者事項為依據(jù)進行會計確認、計量和報告，如實反映符合確認和計量要求的各項會計要素及其他相關(guān)信息，保證會計信息真實可靠、內(nèi)容完整。這體現(xiàn)會計核算質(zhì)量要求的是（） 。A.及時性B.可理解性C相關(guān)fD.可靠性【正確答案】D9. 企業(yè)提供的會計信息應有助于財務會計報告使用者對企業(yè)過去、現(xiàn)在

23、或者未來的情況作出評價或者預測，這體現(xiàn)了會計核算質(zhì)量要求的是（） 。A.相關(guān)性 B.可靠性C.可理解性D.可比性【正確答案】A10. 強調(diào)某一企業(yè)各期提供的會計信息應當采用一致的會計政策，不得隨意變更的會計核算質(zhì)量要求的是（） 。A.可靠性B.相關(guān)性 C,可比性 D,可理解性【正確答案】C【答案解析】可比性要求同一企業(yè)不同時期發(fā)生的相同或者相似的交易或者事項，應當采用一致的會計政策，不得隨意變更。確需變更的，應當在附注中說明；另外不同企業(yè)發(fā)生的相同或者相似的交易或者事項，應當采用規(guī)定的會計政策，確保會計信息口徑一致、相互可比。新準則把原準則的一貫性和可比性合并為可比性。11. 企業(yè)會計核算必須

24、符合國家的統(tǒng)一規(guī)定，這是為了滿足（ ）要求。A.可靠性B.可比性C.相關(guān)性 D.重要性【正確答案】B【答案解析】可比性要求會計核算按照國家統(tǒng)一規(guī)定的會計處理方法進行核算。12. 企業(yè)對于已經(jīng)發(fā)生的交易或者事項，應當及時進行會計確認、計量和報告，不得提前或者延后。這體現(xiàn)的是（） 。A.及時性 B.相關(guān)性 C.謹慎性D.重要性【正確答案】A13. 企業(yè)提供的會計信息應當清晰明了，便于財務會計報告使用者理解和使用。這體現(xiàn)的是（）。A.相關(guān)性B.可靠性C及時fD.可理解性【正確答案】D14. 如果會計信息的表達含糊不清，就容易使會計信息的使用者產(chǎn)生歧義，從而降低會計信息的質(zhì)量。這違背了（）的要求。A.

25、可理解性B.相關(guān)性C.及時性D.可靠性【正確答案】A15. 對期末存貨采用成本與可變現(xiàn)凈值孰低計價，其所體現(xiàn)的會計核算質(zhì)量要求的是（） 。A.及時性 B.相關(guān)性C.謹慎性 D.重耍性【正確答案】C【答案解析】本題的考核點是會計核算的質(zhì)量要求。對期末存貨采用成本與可變現(xiàn)凈值孰低計價，體現(xiàn)的是謹慎性。Since thee ducational practi ceofthe mass li neofthe party, himselfseri ously i n thee ducation, pra ctical controlce ntraleight rulecentral pr ovisi o

26、n, chaConscientiouslyabide bythe partys politicaldiscipline, abi de by t heConstit ution andthe rulesand regulations of the party, i n the political, ide ologi cala ndmaintai n hig hlyconsi stent witht heCPC Central Committeeonthe action,t here is no violati on ofthepartys politi caldi sci pline pro

27、blems. 2,inthe implementation ofthece ntralauthor itiesoftheeig ht provi sions.Impr oving re searc h,improvi ng resear chmethods,butthere arelessgrass-roots units,primaryfirst-hand an i nadequate graspofthe problem,which i s to be strengthe ne d in thefut ure.Se cond, constructi on, strictlyina ccor

28、da nce wit h the provisi onstostreamlinea nd im provethe quality of meetings ofthe Conference.Thir d,streamlini ng file briefs, culture involves al laspe cts ofpropagandaa nd ideol ogy,sometimesduetothe practical ne eds of inventi on notifications,t his area needs furthernmentcre dit+ busishmentofma

29、rketization,commercializati ona nd moder nization of thei nvestmenta nd fina nci ngplatform;effectiveBank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, optimizethe environmenta nd servicei ndustrie s.Tocreate policyl owla nds, Highla nds,inte

30、grity ofservi ce la nd, devel opment la nd ast hegoal,t ooptimize16. 企業(yè)將勞動資料劃分為固定資產(chǎn)和低值易耗品，是基于（）會計核算質(zhì)量要求。A.重耍性 B.可比性C.謹慎性D.可理解性【正確答案】A【答案解析】重要性是指在選擇會計方法和程序時，要考慮經(jīng)濟業(yè)務本身的性質(zhì)和規(guī)模，根據(jù)特定的經(jīng)濟業(yè)務對經(jīng)濟決策影響的大小，來選擇合適的會計方法和程序。因此， 企業(yè)將勞動資料劃分為固定資產(chǎn)和低值易耗品，是基于重要性。17. 我國企業(yè)會計準則規(guī)定，企業(yè)的會計核算應當以（）為基礎。A.權(quán)責發(fā)生制B.實地盤存制C.永續(xù)盤存制D,收付實現(xiàn)制【正確

31、答案】A【答案解析】我國企業(yè)會計準則規(guī)定，企業(yè)的會計核算應當以權(quán)責發(fā)生制為基礎。18. 某企業(yè)將預收的貨款計入“預收賬款”科目，在收到款項的當期不確認收入，而在實際發(fā)出商品時確認收入，這主要體現(xiàn)的會計基本假設是（） 。A.會計主體B.持續(xù)經(jīng)營C.會計分期D.貨幣計量【正確答案】C19. 企業(yè)確認資產(chǎn)或負債應滿足有關(guān)的經(jīng)濟利益（）流入或流出企業(yè)的條件。A.可能B.基本確定 C.很可能 D.極小可能【正確答案】C二、多項選擇題1 . 下列業(yè)務事項中，可以引起資產(chǎn)和負債同時變化的有（） 。A.融資租入固定資產(chǎn)B計提存貨跌價準備C收回應收賬款D.取得長短期借款【正確答案】AD【答案解析】B 選項計提存

32、貨跌價準備的分錄為：借：資產(chǎn)減值損失貸：存貨跌價準備不影響企業(yè)的負債。選項C收回應收賬款的分錄為：借：銀行存款貸：應收賬款屬于資產(chǎn)內(nèi)部的增減變動，也不影響負債。2 .下列項目中，能夠引起資產(chǎn)和負債同時增減變動的是（） 。A.計提管理部門固定資產(chǎn)折舊B.固定資產(chǎn)尚未達到預定可使用狀態(tài)之前，符合資本化條件時計提的借款利息C.發(fā)放股票股利D.采用折價發(fā)行債券，款項已存入銀行E.用銀行存款支付融資租入固定資產(chǎn)租金【正確答案】BDE【答案解析】A.管理部門固定資產(chǎn)計提折舊的分錄為：借：管理費用貸：累計折舊資產(chǎn)與所有者權(quán)益有變化（管理費用的變化會影響到所有者權(quán)益）。B.固定資產(chǎn)尚未達到預定可使用狀態(tài)之前，

33、符合資本化條件時計提借款利息的分錄為：借：在建工程貸：長期借款等借方的資產(chǎn)和貸方的負債同時增加。C發(fā)放股票股利的分錄為：treamlining.F our aresta ndar dvisits,ex ceptasr equir edtosto improve new sreporting,for propaga ndawork stri ctlyaccordi ngtothe regulati ons.Sixis strictly y ourpre sentati on published stri ctlyaccordi ngtothe regulati ons.Seven isstric

34、tlyt hrift, require d the use ofvehicl esand office spacea nd corporate hospitalit y.3, change the style.Propaganda a nd ideol ogicalw ork ofthenew situati on a nd new requirement s ofthe newtasks,ha ddonea l ot of fruitfulw ork,ha s made many a chi evements, butfurt hercl oser to t he grass r oots,

35、cl ose t o reality, close to themasse s andalso ina dequate innovati on must continueto improve.Ses 1, oppose formali sm.Onetheoryis t hathe didnt,with le ss closecontact. Theoreticalst udy ofconsciousnessi snot highenough, system perform ancei s notstrong e nough;more passive le arni ng,active l ea

36、rni ng fewgeneralitie sand learn m ore,delving int o less.hespirit andessenceofthescientificOutlookondevelopmeotofpower, but no tangi ble results. Third, innovation,lacknt, did nottro acertai n extent,affect the nnovati on doesnot exist.nd impleme ntationof idea sand initiative s.Second, work arra n

37、gements,and less supervisiwork,notyour head, previ ousw orkexperi ence, la ckof innovation initiatives,studyon theologi calw ork istheopaga nda a nd ideolobjective,w hich neogical workunderthenew sitedst okeept he continuity efforts deuation through,grid, butstressed i nthew orktime,lesssupervisi on

38、. Forexample, col or weekends i nthe summer theatdeologicaltre nds andchanges are notdee p,to promote new initiatives andexplore ne wmethodsricalactivitie s,citysquare performances, urging townships, communitiesand ruralareaofideol ogicala nd cult uralworki s not much,and some lackof relevance andti

39、melinesshowstss.4,disciplihe impleme ntation ine,l oweri ng,and harsina dequate,insufficie nt culturala n educationalrolacki ng.Whilew orking a nde nterprisieto pla y.Tng spiritdown.hird ba se enough,mastergrass-leNo rea lsol ution to treatyourselfss real. Propaganda andide ,correctly treatologi cal

40、w ork inthe newpasthonors,their complacency,asituation ofcharacteristics a nd regularityofe nough,ndw orktoseetheir scores more,le ss checki ng hideep enoughforgrs own shortcomings,c opi nion Dynami.- ,cs survey, forgrass-rpraise, satisfied face, onlined icnoanrsetructioasnldaenddiicnactreeasde taoc

41、oordinnadtidencgreandasseol,vrienplgapcreombelentmisndaicatssocoiartsefdorwpitrihoribtuysaireansespsresinojtecht.iCshsearges,citnotr.Whenthoetrheearpersoujebscttasntoifalwiater,electrissues,csiteyc,taorledminaisdterrastiavreracnhgaerdgteosapenrsdopnraelferelyintnetiravlepnoel,iicnie-sp.eInrthseoanr,

42、eian-persofotnaxation,push tanagnidbsleettlaeread inbarueiladingsaogfrienedustrnyliaght,nedaitssylipronde.uTcotiofunrcthoemrrepadnuyc,ewiatnhdistandnar5diyears aftezretahdemisand opposing the four winds andpracti cingthree S un s,and checkthe spirit ofJiaoYulu,ide ology,sol icitopini ons ba sed on o

43、utstanding problems che cked sw ing, careful a nalysi s andreflection. Will nowcheckre portis asfollow s: first,adhere ncetot hepartys politicaldiscipline,eighti n thenceofth,ebasicyxsituati on of1, idisciplinesg.nmentcre dit+ busiona nd moder nization of thei nvestmenta nd fina nci ngplatf orm;effe

44、ctive Bank -enter prise docking, encourage s private ca pital int othe Park ,toraise i ndustrydevel opme ntfund.5, optimizet heenvironmenta nd servicei ndustriece la nd, devel opment la nd ast hegoal,t ooptimize借：利潤分配轉(zhuǎn)作股本的股利貸：股本資本公積股本溢價發(fā)放股票股利屬于所有者權(quán)益內(nèi)部一增一減，總額沒有變化。D.采用折價發(fā)行債券，款項已存入銀行的分錄為：借：銀行存款應付債券利息調(diào)整

45、貸：應付債券面值借方的資產(chǎn)和貸方的負債同時增加。E.用銀行存款支付融資租入固定資產(chǎn)租金的分錄為: 借：長期應付款貸：銀行存款借方的負債和貸方的資產(chǎn)同時減少。3 .下列項目中不應作為負債確認的有（A.因購買貨物而暫欠外單位的貨款款C.計劃向銀行借款100萬元合理估計的賠償B.按照購貨合同約定以賒購方式購進貨物的貨D.因經(jīng)濟糾紛導致的法院尚未判決且金額無法CD本題的考核點是負債的定義，負債是指企業(yè)過去的交易或者事項形成的、期會導致經(jīng)濟利益流出企業(yè)的現(xiàn)時義務。選項C屬于計劃中的行為，選項D屬于或有負債,不符合確認負債的條件，所以4 .會計核算的基本前提包括（A.持續(xù)經(jīng)營B.會計主體【正確答案】ABC

46、D5. 可靠性要求做到（） 。CD都不應作為負債確認。）。C.貨幣計量D.會計分期A.內(nèi)容完整B.數(shù)字準確C資料可靠D.對應關(guān)系清楚【正確答案】ABC6 .AS股份有限公司2006年9月銷售商品一批，增值稅發(fā)票已經(jīng)開出，商品已經(jīng)發(fā)出，并辦妥托收手續(xù)，但此時得知對方企業(yè)在一次交易中發(fā)生重大損失，財務發(fā)生困難，短期內(nèi)不能支付貨款，為此 AS股份有限公司本月未確認收入，這是根據(jù)（）會計核算質(zhì)量要求。A.實質(zhì)重于形式B.重要性C.謹慎性D.相關(guān)性【正確答案】AC【答案解析】實質(zhì)重于形式要求必須按照交易或事項的經(jīng)濟實質(zhì)核算，而不應僅僅按照它們的法律形式作為會計核算的依據(jù)。從法律形式看，AS股份有限公司增

47、值稅發(fā)票已經(jīng)開出，商品已經(jīng)發(fā)出，已經(jīng)辦妥托收手續(xù)，應該確認收入。但從經(jīng)濟實質(zhì)看，對方企業(yè)在一次交易中發(fā)生重大損失，財務發(fā)生困難，短期內(nèi)不能支付貨款，所以，AS 股份有限公司本月不確認收入。 謹慎性要求企業(yè)對交易或者事項進行會計確認、計量和報告時應當保持應有的謹慎，不應高估資產(chǎn)或者收益、低估負債或者費用。7 .下列事項中，體現(xiàn)實質(zhì)重于形式會計核算質(zhì)量要求的是（） 。A.將低值易耗品作為存貨核算B.售后回購銷售方式下不確認收入（該交易不是按公允價值達成的）C.售后租回業(yè)務方式下不確認收入（該交易不是按公允價值達成的）D.融資租入固定資產(chǎn)的核算treamlining.F our aresta nda

48、r dvisits,ex ceptasr equir edtosto improve new sreporting,for propaga ndawork stri ctlyaccordi ngtothe regulati ons.Sixis strictly y ourpre sentati on published stri ctlyaccordi ngtothe regulati ons.Seven isstrictlyt hrift, require d the use ofvehicl esand office spacea nd corporate hospitalit y.3,

49、change the style.Propaganda a nd ideol ogicalw ork ofthenew situati on a nd new requirement s ofthe newtasks,ha ddonea l ot of fruitfulw ork,ha s made many a chi evements, butfurt hercl oser to t he grass r oots,cl ose t o reality, close to themasse s andalso ina dequate innovati on must continueto

50、improve.Ses 1, oppose formali sm.Onetheoryis t hathe didnt,with le ss closecontact. Theoreticalst udy ofconsciousnessi snot highenough, system perform ancei s notstrong e nough;more passive le arni ng,active l earni ng fewgeneralitie sand learn m ore,delving int o less.Especiallyba sed onrationalthi

51、nking on majorissues,ade thework doneis notgood enough, not reallyhespirit andessenceofthescientificOutlookondevelry,to apply,to acertai n extent,affect thennovati on doesnot exist.nd impleme ntationof idea sand initiative s.Second, work arra ngements,and less supervisiwork,notyour head, previ ousw

52、orkexperi ence, la ckof innovation initiatives,studyon theologi calw ork istheopaga nda a nd ideolobjective,w hich needst okeept he continuity efforts ded, butstressed i nthew orktime,lesssupervisi on. Forexample, col or weekends i nthe summer theatricalactivitie s,citysquare performances, urging to

53、wnships, communitiesand ruralareasshowsthe impleme ntation isina dequate,insufficie nt culturala n educationalroleto pla y.Third ba se enough,mastergrass-less real. Propaganda andide,correctly treatologi calw ork inthe newpasthonors,their complacency,asituation ofcharacteristics a nd regularityofe n

54、ough, deep enoughfor grass-r oots public opi nion Dynami cs survey, forgrass-r ootsty pically drived daringto, reotofpower, but no tangi ble results. Third, innovation,lackof motivation.Emancipation did not end,iogical workunderthenew situation through,grideologicaltre nds andchanges are notdee p,to

55、 promote new initiatives an d expl ore ne wmethodsofideol ogicala nd cult uralworki s not much,and some lackof relevance andtimeliness.4,discipline,l oweri ng,and haracking.Whilew orking a nde nterprising spiritdown.No rea lsol ution to treatyourselfndw orktoseetheir scores more,le ss checki ng hi s

56、 ow n shortcomings, like to liste n to the praise, satisfied face, online promoti on,t herear【正確答案】BCD【答案解析】本題考核的是實質(zhì)重于形式的運用，選項A 依據(jù)的是重要性。8 .相關(guān)性要求所提供的會計信息（） 。A.滿足企業(yè)內(nèi)部加強經(jīng)營管理的需要 要B.滿足國家宏觀經(jīng)濟管理的需D.滿足提高全民素質(zhì)的需要C.滿足有關(guān)各方面了解企業(yè)財務狀況和經(jīng)營成果的需要【正確答案】ABC9 .下列做法中，違背會計核算可比性的是（） 。A.鑒于某項固定資產(chǎn)經(jīng)改良性能提高，決定延長其折舊年限B.鑒于利潤計劃完成情況不佳，將固定資產(chǎn)折舊方法由原來的雙倍余額遞減法改為平均年限法C.鑒于某項專有技術(shù)已經(jīng)陳舊過時，未來不能給企業(yè)帶來經(jīng)濟利益，將其賬面價值一次性核銷D.鑒于某被投資企業(yè)將發(fā)生虧損，將