會(huì)計(jì)制度-總則單選(定稿)

全國(guó)工會(huì)財(cái)務(wù)知識(shí)大賽題庫(kù)工會(huì)會(huì)計(jì)制度——總則單選（14題）1、根據(jù)《工會(huì)會(huì)計(jì)制度》總則，為了規(guī)范工會(huì)會(huì)計(jì)行為、保證會(huì)計(jì)信息質(zhì)量，根據(jù)（）等法律法規(guī)，制定本制度。A《會(huì)計(jì)法》和《工會(huì)法》B《工會(huì)法》和《預(yù)算法》C《預(yù)算法》和《工會(huì)預(yù)算管理制度》D《工會(huì)預(yù)算管理辦法》和《基層工會(huì)預(yù)算管理辦法》解析：A《工會(huì)會(huì)計(jì)制度》第一條為了規(guī)范工會(huì)會(huì)計(jì)行為，保證會(huì)計(jì)信息質(zhì)量，根據(jù)《中華人民共和國(guó)會(huì)計(jì)法》（以下簡(jiǎn)稱會(huì)計(jì)法）、《中華人民共和國(guó)工會(huì)法》（以下簡(jiǎn)稱工會(huì)法）等法律法規(guī)，制定本制度。2、工會(huì)會(huì)計(jì)是核算、反映、監(jiān)督工會(huì)（）的專業(yè)會(huì)計(jì)。A預(yù)算執(zhí)行和經(jīng)濟(jì)活動(dòng)B預(yù)算執(zhí)行和財(cái)務(wù)狀況C財(cái)務(wù)狀況和收支情況D收支情況和預(yù)算執(zhí)行解析：A《工會(huì)會(huì)計(jì)制度》第三條工會(huì)會(huì)計(jì)是核算、反映、監(jiān)督工會(huì)預(yù)算執(zhí)行和經(jīng)濟(jì)活動(dòng)的專業(yè)會(huì)計(jì)。3、各級(jí)工會(huì)的（）應(yīng)當(dāng)對(duì)本級(jí)工會(huì)的會(huì)計(jì)工作以及會(huì)計(jì)資料的真實(shí)性、完整性負(fù)責(zé)。A主席B財(cái)務(wù)工作負(fù)責(zé)人C財(cái)務(wù)人員D法定代表人解析：D《工會(huì)會(huì)計(jì)制度》第十三條各級(jí)工會(huì)的法定代表人應(yīng)當(dāng)對(duì)本級(jí)工會(huì)的會(huì)計(jì)工作以及會(huì)計(jì)資料的真實(shí)性、完整性負(fù)責(zé)。4、工會(huì)在發(fā)生（）時(shí)，除《工會(huì)會(huì)計(jì)制度》另有規(guī)定外，一般采用未來(lái)適用法進(jìn)行會(huì)計(jì)處理。A會(huì)計(jì)政策變更B會(huì)計(jì)估計(jì)變更C會(huì)計(jì)差錯(cuò)更正D以上都對(duì)解析：D《工會(huì)會(huì)計(jì)制度》第二十三條工會(huì)在發(fā)生會(huì)計(jì)政策變更、會(huì)計(jì)估計(jì)變更和會(huì)計(jì)差錯(cuò)更正時(shí)，除本制度另有規(guī)定外，一般采用未來(lái)適用法進(jìn)行會(huì)計(jì)處理。5、工會(huì)應(yīng)當(dāng)對(duì)其自身發(fā)生的（）進(jìn)行會(huì)計(jì)處理和報(bào)告。A經(jīng)濟(jì)業(yè)務(wù)B交易C經(jīng)濟(jì)業(yè)務(wù)或交易D經(jīng)濟(jì)業(yè)務(wù)或事項(xiàng)解析：D《工會(huì)會(huì)計(jì)制度》第四條工會(huì)應(yīng)當(dāng)對(duì)其自身發(fā)生的經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)進(jìn)行會(huì)計(jì)處理和報(bào)告。6、根據(jù)《工會(huì)會(huì)計(jì)制度》，下列表述最準(zhǔn)確的是（ ）。A工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)采用單式記賬法記賬B工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)采用復(fù)式記賬法記賬C工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)采用借貸記賬法記賬D工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)采用增減記賬法記賬。解析：C《工會(huì)會(huì)計(jì)制度》第十條工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)采用借貸記賬法記賬。8、工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)以工會(huì)的（ ）為前提。A持續(xù)經(jīng)營(yíng)B持續(xù)運(yùn)行C持續(xù)改革D持續(xù)發(fā)展解析：B《工會(huì)會(huì)計(jì)制度》第五條工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)以工會(huì)的持續(xù)運(yùn)行為前提。9、回答“為誰(shuí)記賬”的會(huì)計(jì)假設(shè)是（）。A會(huì)計(jì)主體B會(huì)計(jì)機(jī)構(gòu)C會(huì)計(jì)部門(mén)D會(huì)計(jì)改革解析：A《工會(huì)會(huì)計(jì)制度》第四條工會(huì)應(yīng)當(dāng)對(duì)其自身發(fā)生的經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)進(jìn)行會(huì)計(jì)處理和報(bào)告。10、工會(huì)會(huì)計(jì)處理一般采用（）。A收付實(shí)現(xiàn)制B權(quán)責(zé)發(fā)生制C應(yīng)收應(yīng)付制D應(yīng)計(jì)制解析：A《工會(huì)會(huì)計(jì)制度》第八條工會(huì)會(huì)計(jì)處理一般采用收付實(shí)現(xiàn)制，部分經(jīng)濟(jì)業(yè)務(wù)或者事項(xiàng)應(yīng)當(dāng)按照本制度的規(guī)定采用權(quán)責(zé)發(fā)生制。11、新《工會(huì)會(huì)計(jì)制度》取消了（）一級(jí)科目。A“專用基金”B“后備金”C“增收留成基金”D“預(yù)算穩(wěn)定調(diào)節(jié)基金”解析：B《工會(huì)會(huì)計(jì)制度》.12、新《工會(huì)會(huì)計(jì)制度》采用正文加附錄的體例。除制度正文外，附錄包括（）。A《工會(huì)會(huì)計(jì)科目和報(bào)表》與《工會(huì)固定資產(chǎn)折舊年限表》B《工會(huì)會(huì)計(jì)科目》與《工會(huì)固定資產(chǎn)折舊年限表》C《工會(huì)會(huì)計(jì)科目和財(cái)務(wù)報(bào)表》與《工會(huì)固定資產(chǎn)年限折舊表》D《工會(huì)會(huì)計(jì)科目表》與《工會(huì)固定資產(chǎn)年限折舊表》解析：C《工會(huì)會(huì)計(jì)制度》.13、工會(huì)會(huì)計(jì)的兩大職能是（ ）。A反映和核算B核算和監(jiān)督C監(jiān)督和控制D檢查和審計(jì)解析：B《工會(huì)會(huì)計(jì)制度》.14、在時(shí)間上，工會(huì)會(huì)計(jì)處理應(yīng)當(dāng)至少分為年度和月度