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2015年福建会计人员继续教育《小企业会计准则》考试试题

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovation forest restructuri ng, revitalizati on of t he old i nd ustrial ba ses i n Northeast Chi na is t he State's maj or strategy, Central ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Committee on revitalizati on i n Northea st China w ere ... V igor ous determ inati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. Combine d devel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngthe ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself , and gui de practi ce, effective do adv ocate innovati on, a nd focuse d on coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affects. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

会计人员继续教育《小企业会计准则》考试试题 姓 名 :_________________ 档 案 号 :____________________ 身 份 证

号:__________________________成绩:_______ 一、单选题 1、2011 年颁布的《中小企业划型标准规定》中新增加的一类是( A 小型企业 B 中型企业 C 大型企业 )

D 微型企业 ) D 可变现净值 ) 。 D 实质重于形式

2、 《小企业会计准则》规定小企业可以采用的计量方法是( A 现值 B 历史成本 C 重置成本

3、下列各项中,属于小企业会计确认、计量和报告基础的是( A 权责发生制 B 持续经营 C 货币计量

4、由指定的备用金负责人按照规定的数额领取,支用后按规定手续报销,补足原定额。 这种备用金的管理方式称为( A 临时性备用金 非定额备用金 5、小企业会计准则中纳入其他货币资金核算内容的是( A 支票 B 商业汇票 C 委托收款 ) 。 D 备用金 ) 。 D 预收账款 ) 。 D 加权平均 ) 。 B 一次性备用金 C 定额备用金 D

6、采购方采购商品使用商业汇票结算时,应核算的会计科目是( A 应收账款 B 应收票据 C 应付票据

7、按实际成本计价,下列方法中属于发出存货计价不采用的方法是( A 个别计价法 法 8、下列各项中,属于消耗性生物资产的是( A 奶牛 B 果树 ) 。 D 种禽 B 先进先出法 C 后进先出法

C 肉鸡

livelihood, i s related to people's w ell-bei ng and social harm ony and stability. We nee d to pr otect a nd impr ove the liveli hood of the pe opl e as the starti ng point and ending poi nt of transiti on a nd impr ove forest pe ople' s feeling and ha ppi nes s. To prom ote poverty relief a nd development w ork. Impl ementing poverty alleviation cr ucial proje ct is a maj or strategic de cisi on made by the CPC Ce ntral Committee, is al so determined by the provincial "first proje ct" , we must unify thinki ng and acti on to t he requirements of the Ce ntral, pr ovincial, res olutely wi n the poverty battle. T he previous phase I to 18 stations, Tahe, Pine Ridge resear ch, visite d many of the poor, go, t he heavi er, more press ure. For poverty relief and devel opme nt work, w e must pay attenti on to it, alway s in mind, grasping ha nds, s hould not be blindly optimistic, t here ca n be no slack. Poverty alleviati on a nd development l ies in pre cise , accurate. Pre sent, i n or der to find out the real ba se of poor people as s oon as pos sibl e, come up w ith feasible poverty standards, state card, built on the basi s of document manageme nt. 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establi sh t he "poverty reducti on" concept, increase t he i ntensity of resource integration, a nd relate d fundi ng, wit h limited funds wis ely. By using a combi nation of empl oyment, entrepre ne urshi p for poverty eradication poverty era dication, e ducation, poverty alleviati on, medica l aid of poverty mea ns, due to effects of policie s, those pol icies , ensure t he compl etion of missi on objective s for poverty eradi cation for the year. To actively promote t he construction of new tow ns. In February this year, prom ulgate d by t he State Council on further prom oting urba nization construction of new opini ons, pr opose d to a dhere to t he people -ce ntered, four moderni zations sy nchroni zation, optimization, e col ogy civi lization and cultural heritage of new ur banizati on path with Chi nese characteristi cs. A ccordi ng to district -wide constr uction of civilize d city and the bea utiful countrysi de, further strengt heni ng of urba n transport, water s upply and drainage a nd sewage , waste dis pos al ground, undergr ound, such a s infrastructure construction, strive t o create a safer a nd m ore livabl e environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industrie s, caref ul planning a nd construction of a number of suita ble for residential a nd farm tour tow ns a nd village s, forming one village one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovation forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, C entral ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Comm ittee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. C ombine d devel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngt he ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d on coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affects. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

9、下列各项中,有关长期债券投资表述不正确的是(

) 。

A 长期债券投资应当按照购买价款和相关税费作为成本进行计量 B 实际支付价款中包含的已到付息期但尚未领取的债券利息, 应当单独确认为应收利息 C 分期付息方式的债券应计利息计入长期债券投资的账面价值 D 分期付息方式的债券应收利息应作为流动资产项目 10、对于增值税一般纳税人而言,不构成外购生产用固定资产成本的是( A 购买价款 C 相关的安装费 B 相关的运输费、装卸费 D 按照税法规定可以抵扣的增值税额 ) 。 C 营业外收入 ) 。

11、小企业出租无形资产取得的收入,应当计入( A 主营业务收入 D 投资收益 12、小企业确实无偿付的应付账款,应计入( A 资本公积 营业外收入 13、下列税种中,属于价外税的是( A 消费税 增值税 14、下列各项中,关于长期借款的表述不正确的是( A 属于筹建期间的,计入营业外支出 B 属于生产经营期间的,计入财务费用 B 营业税 ) 。 B 管理费用 ) 。 B 其他业务收入

C 其他应付款

D

C 印花税

D

) 。

C 用于构建固定资产的, 在固定资产尚未达到预定可使用状态前, 按规定应予资本化的 利息支出,计入在建工程成本 D 用于构建固定资产的, 在固定资产达到预定可使用状态后, 按规定不予资本化的利息
livelihood, i s related to people's w ell-bei ng and social harm ony and stability. We nee d to pr otect a nd impr ove the liveli hood of the pe opl e as the starti ng point and ending poi nt of transiti on a nd impr ove forest pe ople' s feeling and ha ppi nes s. To prom ote poverty relief a nd de velopment w ork. Impl ementing poverty alleviation cr ucial proje ct is a maj or strategic de cisi on made by the CPC Ce ntral Commit tee, is al so determined by the provincial "first proje ct", we must unify thinki ng and acti on to t he requirements of the Ce ntral, pr ovincial, res olutely wi n the poverty battle. T he previous phase I to 18 stations, Tahe, Pine Ridge resear ch, visite d many of the poor, go, t he heavi er, more press ure. For poverty relief and devel opme nt work, w e must pay attenti on to it, alway s in mind, grasping ha nds, s hould not be blindly optimistic, t here ca n be no slack. Poverty alleviati on a nd development l ies in pre cise , ac curate. Pre sent, i n or der to find out the real ba se of poor people as s oon as pos sibl e, come up w ith feasible poverty standards, st ate card, built on the basi s of document manageme nt. 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establi sh t he "poverty reducti on" concept, increase t he i ntensity of resource integration, a nd relate d fundi ng, wit h limited funds wis ely. By using a combi nation of empl oyment, entrepre ne urshi p for poverty eradication poverty era dication, e ducation, poverty alleviati on, medica l aid of poverty mea ns, due to effects of policie s, those pol icies , ensure t he compl etion of missi on objective s for poverty eradi cation for the year. To actively promote t he construction of new tow ns. In February this year, promulgate d by t he State Council on further prom oting urba nization constr uction of new opini ons, pr opose d to a dhere to t he people -ce ntered, four moderni zations sy nchroni zation, optimization, e col ogy civi lization and cultural heritage of new ur banizati on path with Chi nese characteristi cs. A ccordi ng to district -wide constr uction of civilize d city and the bea utiful countrysi de, further strengt heni ng of urba n transport, water s upply and drainage a nd sewage , wa ste dis pos al ground, undergr ound, such a s infrastructure construction, strive t o create a safer a nd m ore livabl e environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industrie s, careful planning a nd construction of a number of suita ble for residential a nd f arm tour tow ns a nd village s, forming one village one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovat ion forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, Central ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Committee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. Combine d de vel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngthe ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d o n coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affect s. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

支出,计入财务费用 15、下列各项中,会引起所有者权益总额发生增减变动的是( A 以盈余公积弥补亏损 D 以盈余公积转增资本 16、下列各项中,属于小企业其他业务收入的是( A 罚款收入 D 销售材料收入 17、对于不跨会计年度的劳务收入,确认收入采用的方法是( A 完成合同法 D 配比法 18、下列各项中,不应计入销售费用的是( A 商品维修费 产品参展费 19、下列各项中,与营业利润无关的是( A 其他业务成本 费用 20、按小企业利润分配的顺序,排在第一的是( A 弥补以前年度亏损 D 向投资者分配利润 21、下列各项中,不属于小企业外币货币性项目的是( A 应收账款 投资 22、下列各项中,不属于流动资产项目的是( ) 。
3

) 。 C 提取法定盈余公积

B 将债务转为资本

) 。 C 出售无形资产净收益

B 出售固定资产净收益

) 。 C 分期确认法

B 完工百分比法

) C 业务招待费 D

B 采购运输费

) C 财务费用 D 所得税

B 投资收益

) 。 C 提取任意盈余公积金

B 提取法定盈余公积金

) 。 D 长期股权

B 短期借款

C 其他应付款

livelihood, i s related to people's w ell-being a nd s oci al harmony an d stabilit y. We need t o prote ct and im prove the liv elihood of the people as the starting point and e ndi ng poi nt of transition and improve fore st people's feeli ng and ha ppi ness . To promote poverty relief and devel opme nt work. Im pl ementing poverty allev iation cr ucial proje ct is a major strategi c de cision made by the CPC Central Committee, is also determine d by the provi ncial "first proj ect", we must unify think ing and acti on to t he requirements of the Ce ntral, provi ncial , resol utely win t he poverty batt le. The previ ous pha se I to 18 stations, Tahe, Pine Ridg e research, visite d many of the poor, go, the heavier, more pres sure . For poverty relief a nd development work, we must pay attenti on to it, alway s in mind, graspi ng ha nds, shoul d not be bl indly optimisti c, ther e can be no sla ck. Poverty alleviation and devel opment li es in pre cise, a ccurate. Pre sent, i n order t o find out the real base of poor people as soon as possi ble, come up with feasi ble poverty standards, state card, built on the basi s of docume nt management . 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establis h the "poverty reduction" conce pt, increase the intensity of resource i ntegration, a nd relate d funding, wit h limited funds wi sely. By using a combi nation of employme nt, entre prene urs hip for poverty eradicati on poverty eradi cation, educati on, poverty alleviati on, me dical ai d of poverty means, due to effects of policie s, those poli cies, e nsur e the completi on of missi on obj ectives for poverty eradi cation for the year. To a ctively promote t he constr ucti on of new tow ns. I n February this year, prom ulgated by the State Council on furt her pr omoting ur ba nization constr uction of ne w opi nions, pr opose d to adhere to t he pe ople -centered, four modernizati ons synchronizati on, optimization, e col ogy civilizati on a nd cult ural heritage of ne w urbanizati on path with Chi nese chara cteristics. Accordi ng to di strict-wide construction of civilize d city a nd the beautif ul countrysi de, furt her strengthening of ur ban transport, water supply a nd drainage a nd s ewage, waste disposal gr ound, underground, such as i nfrastruct ure construction, strive to create a safer and m ore livable

environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industri e s, careful planning a nd construction of a number of suita ble for residential a nd farm tour tow ns a nd village s, forming one v illage one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

会计人员继续教育《小企业会计准则》考试试题

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovation forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, C entral ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Comm ittee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. C ombine d devel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngt he ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d on coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affects. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

A 短期投资 产性生物资产

B 应收利息

C 消耗性生物资产

D 生

23、下列各项中,不属于投资活动产生的现金流量的是( A 取得投资收益收到的现金 B 构建固定资产、无形资产和其他非流动资产支付的现金 C 收回短期投资、长期债券投资和长期股权投资收到的现金 D 偿还借款利息支付的现金 24、下列各项中,不属于小企业会计准则附录的内容是( A 总说明 B 会计科目

) 。

) 。 D 财务报表

C 主要账务处理

二、多选 1、小企业会计准则适用于在中华人民共和国境内依法设立的、符合《中小企业划型标 准规定》所规定的小型企业标准的企业,但不包括的小企业有( A 股票或债券在市场上公开交易的小企业 的小企业 C 企业集团内的母公司和子公司 2、小企业财务报表至少应当包括( A 资产负债表 注 3、下列各项中,属于小企业会计的基本假设的有( A 会计主体 B 持续经营 ) 。 D 货币计量 B 利润表 ) 。 C 现金流量表 D 附 D 民营小企业 ) 。

B 金融机构或其他具有金融性质

C 会计分期 ) 。

4、下列各项中,支出可以使用现金支付的有( A 个人劳动报酬

livelihood, i s related to people's w ell-bei ng and social harm ony and stability. We nee d to pr otect a nd impr ove the liveli hood of the pe opl e as the starti ng point and ending poi nt of transiti on a nd impr ove forest pe ople' s feeling and ha ppi nes s. To prom ote poverty relief a nd de velopment w ork. Impl ementing poverty alleviation cr ucial proje ct is a maj or strategic de cisi on made by the CPC Ce ntral Commit tee, is al so determined by the provincial "first proje ct", we must unify thinki ng and acti on to t he requirements of the Ce ntral, pr ovincial, res olutely wi n the poverty battle. T he previous phase I to 18 stations, Tahe, Pine Ridge resear ch, visite d many of the poor, go, t he heavi er, more press ure. For poverty relief and devel opme nt work, w e must pay attenti on to it, alway s in mind, grasping ha nds, s hould not be blindly optimistic, t here ca n be no slack. Poverty alleviati on a nd development l ies in pre cise , ac curate. Pre sent, i n or der to find out the real ba se of poor people as s oon as pos sibl e, come up w ith feasible poverty standards, st ate card, built on the basi s of document manageme nt. 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establi sh t he "poverty reducti on" concept, increase t he i ntensity of resource integration, a nd relate d fundi ng, wit h limited funds wis ely. By using a combi nation of empl oyment, entrepre ne urshi p for poverty eradication poverty era dication, e ducation, poverty alleviati on, medica l aid of poverty mea ns, due to effects of policie s, those pol icies , ensure t he compl etion of missi on objective s for poverty eradi cation for the year. To actively promote t he construction of new tow ns. In February this year, promulgate d by t he State Council on further prom oting urba nization constr uction of new opini ons, pr opose d to a dhere to t he people -ce ntered, four moderni zations sy nchroni zation, optimization, e col ogy civi lization and cultural heritage of new ur banizati on path with Chi nese characteristi cs. A ccordi ng to district -wide constr uction of civilize d city and the bea utiful countrysi de, further strengt heni ng of urba n transport, water s upply and drainage a nd sewage , wa ste dis pos al ground, undergr ound, such a s infrastructure construction, strive t o create a safer a nd m ore livabl e environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industrie s, careful planning a nd construction of a number of suita ble for residential a nd f arm tour tow ns a nd village s, forming one village one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovat ion forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, Central ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Committee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. Combine d de vel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngthe ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d o n coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affect s. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

B 根据国家规定颁发给个人的科学技术、文化艺术、体育等各种资金 C 向个人收购农副产品和其他物资的价款 D 1000 元以上的购买设备支出 5、下列各项中,属于其他货币资金的有( A 银行汇票存款 用卡存款 6、小企业应收及预付款项作为坏账损失应符合的条件有( ) 。 B 支票 ) 。 C 银行本票存款 D 信

A 债务人依法宣告破产、关闭、解散、被撤销,或者被依法注销、吊销营业执照,其清 算财产不足清偿的 B 债务人死亡,或者依法被宣告失踪、死亡,其财产或者遗产不足清偿的 C 债务人逾期 3 年以上未清偿,且有确凿证据证明已无力清偿债务的 D 因自然灾害、战争等不可抗力导致无法收回的 7、下列各项中,属于小企业会计准则中有关存货核算发生改变的有( A 不计提存货跌价准备 B 存货盘盈、盘亏通过“待处理财产损益”科目核算 C 会计科目中增加了按计划成本核算的有关科目 D 将低值易耗品和包装物并入“周转材料”科目核算 8、下列各项中,属于《小企业会计准则》纳入“周转材料”科目核算的有( A 包装物 B 低值易耗品 C 消耗性生物资产 ) 。 ) 。

D (建筑业) 的钢模

板、木模板、脚手架等 9、下列各项中,属于长期投资按投资内容划分的有( A 短期投资 B 实物投资 ) 。 D 无形资产投资 ) 。
5

C 货币投资

10、下列各项中,属于固定资产折旧方法中加速折旧的方法有(
会计人员继续教育《小企业会计准则》考试试题

livelihood, i s related to people's w ell-being a nd s oci al harmony an d stabilit y. We need t o prote ct and im prove the liv elihood of the people as the starting point and e ndi ng poi nt of transition and improve fore st people's feeli ng and ha ppi ness . To promote poverty relief and devel opme nt work. Im pl ementing poverty allev iation cr ucial proje ct is a major strategi c de cision made by the CPC Central Committee, is also determine d by the provi ncial "first proj ect", we must unify think ing and acti on to t he requirements of the Ce ntral, provi ncial , resol utely win t he poverty batt le. The previ ous pha se I to 18 stations, Tahe, Pine Ridg e research, visite d many of the poor, go, the heavier, more pres sure . For poverty relief a nd development work, we must pay attenti on to it, alway s in mind, graspi ng ha nds, shoul d not be bl indly optimisti c, ther e can be no sla ck. Poverty alleviation and devel opment li es in pre cise, a ccurate. Pre sent, i n order t o find out the real base of poor people as soon as possi ble, come up with feasi ble poverty standards, state card, built on the basi s of docume nt management . 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establis h the "poverty reduction" conce pt, increase the intensity of resource i ntegration, a nd relate d funding, wit h limited funds wi sely. By using a combi nation of employme nt, entre prene urs hip for poverty eradicati on poverty eradi cation, educati on, poverty alleviati on, me dical ai d of poverty means, due to effects of policie s, those poli cies, e nsur e the completi on of missi on obj ectives for poverty eradi cation for the year. To a ctively promote t he constr ucti on of new tow ns. I n February this year, prom ulgated by the State Council on furt her pr omoting ur ba nization constr uction of ne w opi nions, pr opose d to adhere to t he pe ople -centered, four modernizati ons synchronizati on, optimization, e col ogy civilizati on a nd cult ural heritage of ne w urbanizati on path with Chi nese chara cteristics. Accordi ng to di strict-wide construction of civilize d city a nd the beautif ul countrysi de, furt her strengthening of ur ban transport, water supply a nd drainage a nd s ewage, waste disposal gr ound, underground, such as i nfrastruct ure construction, strive to create a safer and m ore livable

environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industri e s, careful planning a nd construction of a number of suita ble for residential a nd farm tour tow ns a nd village s, forming one v illage one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovation forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, C entral ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Comm ittee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. C ombine d devel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngt he ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d on coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affects. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

A 年限平均法 法

B 工作量法

C 双倍余额递减法

D 年数总和

11、下列各项中,小企业的长期待摊费用包括( A 已提足折旧的固定资产的改建支出 C 融资租入固定资产的改建支出

) 。 B 经营租入固定资产的改建支出 D 固定资产的大修理支出 ) 。 C 社会保险费

12、下列各项中,属于小企业应付职工薪酬核算内容的有( A 职工工资、奖金、津贴和补贴 D 辞退福利 B 职工福利费

13、 《小企业会计准则》在“应交税费”科目新增的明细科目有( A 应交所得税 应交消费税 14、下列各项中,属于政府补助的类型有( A 与资产相关的政府补助 C 与所有者权益相关的政府补助 ) 。 B 与负债相关的政府补助 D 与收益相关的政府补助 ) 。 C 盈余公积 B 应交排污费

) 。 D

C 应交矿产资源补偿费

15、下列各项中,小企业的所有者权益包括( A 实收资本 B 资本公积

D 未分配利润 ) 。

16、按照《小企业会计准则》 ,下列各项中属于销售商品收入确认条件的有( A 商品已经发出 收款权利 C 已将商品所有权上的主要风险和报酬转移给购货方 够可靠地计量 17、小企业提供劳务取得的收入,包括( A 从事建筑安装活动取得的收入 ) 。

B 已经收到货款或取得

D 相关的收入和成本能

B 交通运输服务活动取得的收入

livelihood, i s related to people's w ell-bei ng and social harm ony and stability. We nee d to pr otect a nd impr ove the liveli hood of the pe opl e as the starti ng point and ending poi nt of transiti on a nd impr ove forest pe ople' s feeling and ha ppi nes s. To prom ote poverty relief a nd de velopment w ork. Impl ementing poverty alleviation cr ucial proje ct is a maj or strategic de cisi on made by the CPC Ce ntral Commit tee, is al so determined by the provincial "first proje ct", we must unify thinki ng and acti on to t he requirements of the Ce ntral, pr ovincial, res olutely wi n the poverty battle. T he previous phase I to 18 stations, Tahe, Pine Ridge resear ch, visite d many of the poor, go, t he heavi er, more press ure. For poverty relief and devel opme nt work, w e must pay attenti on to it, alway s in mind, grasping ha nds, s hould not be blindly optimistic, t here ca n be no slack. Poverty alleviati on a nd development l ies in pre cise , ac curate. Pre sent, i n or der to find out the real ba se of poor people as s oon as pos sibl e, come up w ith feasible poverty standards, st ate card, built on the basi s of document manageme nt. 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establi sh t he "poverty reducti on" concept, increase t he i ntensity of resource integration, a nd relate d fundi ng, wit h limited funds wis ely. By using a combi nation of empl oyment, entrepre ne urshi p for poverty eradication poverty era dication, e ducation, poverty alleviati on, medica l aid of poverty mea ns, due to effects of policie s, those pol icies , ensure t he compl etion of missi on objective s for poverty eradi cation for the year. To actively promote t he construction of new tow ns. In February this year, promulgate d by t he State Council on further prom oting urba nization constr uction of new opini ons, pr opose d to a dhere to t he people -ce ntered, four moderni zations sy nchroni zation, optimization, e col ogy civi lization and cultural heritage of new ur banizati on path with Chi nese characteristi cs. A ccordi ng to district -wide constr uction of civilize d city and the bea utiful countrysi de, further strengt heni ng of urba n transport, water s upply and drainage a nd sewage , wa ste dis pos al ground, undergr ound, such a s infrastructure construction, strive t o create a safer a nd m ore livabl e environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industrie s, careful planning a nd construction of a number of suita ble for residential a nd f arm tour tow ns a nd village s, forming one village one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovat ion forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, Central ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Committee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. Combine d de vel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngthe ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d o n coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affect s. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

C 邮电通信服务活动取得的收入

D 咨询经纪服务活动取得的收入 ) 。

18、下列各项中,属于生产成本核算一般程序内容的有( A 要素费用的核算 C 基本生产车间制造费用的分配 成本之间进行分配 19、下列各项中,政府补助的形式有( A 财政拨款 作为投资者投入资金 20、下列各项中,应计入小企业的营业外支出的有( A 非流动资产处置净损失 纳金 D 罚金 ). ). B 税收返还 ) 。

B 辅助生产成本的核算和分配 D 将生产费用在完工产品和期末在产品

C 财政贴息直接支付给受益企业

D

B 无法收回的长期股权投资损失

C 税收滞

21、下列各项中,属于外币交易的有( A 买入以外币计价的商品和服务 服务

B 卖出以外币计价的商品和

C 向国外销售以记账本位币计价和结算的商品 22、下列各项中,属于筹资活动产生的现金流量的有( A 偿还借款本金支付的现金 C 吸收投资者投资收到的现金

D 取得外币借款 ) 。

B 取得借款收到的现金 D 分配利润支付的现金

三、判断 1、 《小企业会计准则》自 2013 年 1 月 1 日起在全国小企业范围内实施,原《小企业会 计制度》废止。 2、已选择执行《企业会计准则》的小企业,不得在执行《企业会计准则》的同时,选
livelihood, i s related to people's w ell-being a nd s oci al harmony an d stabilit y. We need t o prote ct and im prove the liv elihood of the people as the starting point and e ndi ng poi nt of transition and improve fore st people's feeli ng and ha ppi ness . To promote poverty relief and devel opme nt work. Im pl ementing poverty allev iation cr ucial proje ct is a major strategi c de cision made by the CPC Central Committee, is also determine d by the provi ncial "first proj ect", we must unify think ing and acti on to t he requirements of the Ce ntral, provi ncial , resol utely win t he poverty batt le. The previ ous pha se I to 18 stations, Tahe, Pine Ridg e research, visite d many of the poor, go, the heavier, more pres sure . For poverty relief a nd development work, we must pay attenti on to it, alway s in mind, graspi ng ha nds, shoul d not be bl indly optimisti c, ther e can be no sla ck. Poverty alleviation and devel opment li es in pre cise, a ccurate. Pre sent, i n order t o find out the real base of poor people as soon as possi ble, come up with feasi ble poverty standards, state card, built on the basi s of docume nt management . 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establis h the "poverty reduction" conce pt, increase the intensity of resource i ntegration, a nd relate d funding, wit h limited funds wi sely. By using a combi nation of employme nt, entre prene urs hip for poverty eradicati on poverty eradi cation, educati on, poverty alleviati on, me dical ai d of poverty means, due to effects of policie s, those poli cies, e nsur e the completi on of missi on obj ectives for poverty eradi cation for the year. To a ctively promote t he constr ucti on of new tow ns. I n February this year, prom ulgated by the State Council on furt her pr omoting ur ba nization constr uction of ne w opi nions, pr opose d to adhere to t he pe ople -centered, four modernizati ons synchronizati on, optimization, e col ogy civilizati on a nd cult ural heritage of ne w urbanizati on path with Chi nese chara cteristics. Accordi ng to di strict-wide construction of civilize d city a nd the beautif ul countrysi de, furt her strengthening of ur ban transport, water supply a nd drainage a nd s ewage, waste disposal gr ound, underground, such as i nfrastruct ure construction, strive to create a safer and m ore livable environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industri e s, careful planning a nd construction of a number of suita ble for residential a nd farm tour tow ns a nd village s, forming one v illage one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

会计人员继续教育《小企业会计准则》考试试题

7

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovation forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, C entral ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Comm ittee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. C ombine d devel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngt he ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d on coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affects. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

择执行《小企业会计准则》的相关规定。 3、财务会计报告要满足财务报告的使用者的需要,小企业会计准则主要是考虑投资者 的需要。 4、小企业会计准则要求“银行存款日记账”与“银行对账单”应至少每月核对一次。 5、小企业会计准则规定短期投资期末按公允价值计量。 6、按照《小企业会计准则》 ,小企业应收账款不计提坏账,发生损失时直接转销计入营 业外支出。 7、商品流通的小企业(批发业、零售业)在购买商品过程中发生的费用(包括:运输 费、装卸费、包装费、保险费、运输途中的合理损耗和入库前的挑选整理费等) ,计入 购入商品的实际成本。 8、存货发生毁损,处置收入,可收回的责任人赔偿和保险赔款,扣除其、相关税费后 的净额,应当计入营业外支出或营业外收入。 9、根据《小企业会计准则》的规定,小企业对外进行长期股权投资,可以采用成本法, 也可以采用权益法核算。 10、小企业购置计算机硬件所附带的、未单独计价的软件,也通过“固定资产”科目核 算。 11、 “研发支出”科目,属于成本类科目。应按照研究开发项目,分别对“费用化支出” 、 “资本化支出”进行明细核算。 12、 《小企业会计准则》对短期借款利息费用的核算取消了“预提费用”科目,计提的 利息通过“应付利息”等科目来核算。 13、小企业代扣代缴的个人所得税等,也通过“应交税费”科目核算。 14、 长期应付款是指小企业长期借款以外的其他各种长期应付款项。 包括应付融资租入 固定资产的租赁费、以分期付款方式购入固定资产发生的应付款项等。
livelihood, i s related to people's w ell-bei ng and social harm ony and stability. We nee d to pr otect a nd impr ove the liveli hood of the pe opl e as the starti ng point and ending poi nt of transiti on a nd impr ove forest pe ople' s feeling and ha ppi nes s. To prom ote poverty relief a nd de velopment w ork. Impl ementing poverty alleviation cr ucial proje ct is a maj or strategic de cisi on made by the CPC Ce ntral Commit tee, is al so determined by the provincial "first proje ct", we must unify thinki ng and acti on to t he requirements of the Ce ntral, pr ovincial, res olutely wi n the poverty battle. T he previous phase I to 18 stations, Tahe, Pine Ridge resear ch, visite d many of the poor, go, t he heavi er, more press ure. For poverty relief and devel opme nt work, w e must pay attenti on to it, alway s in mind, grasping ha nds, s hould not be blindly optimistic, t here ca n be no slack. Poverty alleviati on a nd development l ies in pre cise , ac curate. Pre sent, i n or der to find out the real ba se of poor people as s oon as pos sibl e, come up w ith feasible poverty standards, st ate card, built on the basi s of document manageme nt. 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establi sh t he "poverty reducti on" concept, increase t he i ntensity of resource integration, a nd relate d fundi ng, wit h limited funds wis ely. By using a combi nation of empl oyment, entrepre ne urshi p for poverty eradication poverty era dication, e ducation, poverty alleviati on, medica l aid of poverty mea ns, due to effects of policie s, those pol icies , ensure t he compl etion of missi on objective s for poverty eradi cation for the year. To actively promote t he construction of new tow ns. In February this year, promulgate d by t he State Council on further prom oting urba nization constr uction of new opini ons, pr opose d to a dhere to t he people -ce ntered, four moderni zations sy nchroni zation, optimization, e col ogy civi lization and cultural heritage of new ur banizati on path with Chi nese characteristi cs. A ccordi ng to district -wide constr uction of civilize d city and the bea utiful countrysi de, further strengt heni ng of urba n transport, water s upply and drainage a nd sewage , wa ste dis pos al ground, undergr ound, such a s infrastructure construction, strive t o create a safer a nd m ore livabl e environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industrie s, careful planning a nd construction of a number of suita ble for residential a nd f arm tour tow ns a nd village s, forming one village one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovat ion forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, Central ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Committee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. Combine d de vel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngthe ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d o n coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affect s. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

15、资本公积可以转增资本,也可以弥补亏损。 16、销售商品采用分期收款方式的,在销售商品当天确认收入。 17、小企业会计准则规定,发生销售退回(不论属于本年度还是属于以前销售) ,均冲 减当期销售商品收入。 18、营业税金及附加增加了四小税和两费,分别是城镇土地使用税、房产税、车船税、 印花税和矿产资源补偿费、排污费。 19、小企业的利润来源于两个方面:一是来源于日常经营活动,二是来源于非日常经营 活动,即来源于日常经营活动以外的各种收入、收益和利得等。 20、 所得税费用是指小企业按照企业所得税法规定计算的当期应纳税所得额与适用所得 税税率为基础来确认的、应从当期利润总额中扣除的所得税费用。 21、对外币交易金额因汇率变动而产生的汇兑损益,在“财务费用”科目核算。 22、资产负债表是个静态报表,应根据有关账户余额编制,利润表是个动态报表,应根

livelihood, i s related to people's w ell-being a nd s oci al harmony an d stabilit y. We need t o prote ct and im prove the liv elihood of the people as the starting point and e ndi ng poi nt of transition and improve fore st people's feeli ng and ha ppi ness . To promote poverty relief and devel opme nt work. Im pl ementing poverty allev iation cr ucial proje ct is a major strategi c de cision made by the CPC Central Committee, is also determine d by the provi ncial "first proj ect", we must unify think ing and acti on to t he requirements of the Ce ntral, provi ncial , resol utely win t he poverty batt le. The previ ous pha se I to 18 stations, Tahe, Pine Ridg e research, visite d many of the poor, go, the heavier, more pres sure . For poverty relief a nd development work, we must pay attenti on to it, alway s in mind, graspi ng ha nds, shoul d not be bl indly optimisti c, ther e can be no sla ck. Poverty alleviation and devel opment li es in pre cise, a ccurate. Pre sent, i n order t o find out the real base of poor people as soon as possi ble, come up with feasi ble poverty standards, state card, built on the basi s of docume nt management . 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establis h the "poverty reduction" conce pt, increase the intensity of resource i ntegration, a nd relate d funding, wit h limited funds wi sely. By using a combi nation of employme nt, entre prene urs hip for poverty eradicati on poverty eradi cation, educati on, poverty alleviati on, me dical ai d of poverty means, due to effects of policie s, those poli cies, e nsur e the completi on of missi on obj ectives for poverty eradi cation for the year. To a ctively promote t he constr ucti on of new tow ns. I n February this year, prom ulgated by the State Council on furt her pr omoting ur ba nization constr uction of ne w opi nions, pr opose d to adhere to t he pe ople -centered, four modernizati ons synchronizati on, optimization, e col ogy civilizati on a nd cult ural heritage of ne w urbanizati on path with Chi nese chara cteristics. Accordi ng to di strict-wide construction of civilize d city a nd the beautif ul countrysi de, furt her strengthening of ur ban transport, water supply a nd drainage a nd s ewage, waste disposal gr ound, underground, such as i nfrastruct ure construction, strive to create a safer and m ore livable

environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industri e s, careful planning a nd construction of a number of suita ble for residential a nd farm tour tow ns a nd village s, forming one v illage one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of

会计人员继续教育《小企业会计准则》考试试题

9

letters and calls, and do practi cal thi ngs for t he masse s combine good, effective t hroug h reaching pe ople at t he servi ce of the "last mile". T hird, foster t he development of new e nergy, new G eneral Se cretary XI Jinpi ng stres sed devel opment of innovation forest restructuri ng, revitalizati on of t he old i ndustrial ba ses i n Northeast Chi na is t he State's maj or strategy, C entral ha s is sue d comprehensive opi nions of revitalizing Nort heast China and other ol d industrial base s, the CPC Ce ntral Comm ittee on revitalizati on i n Northea st China w ere ... V igor ous determinati on doe s not waver, t he wor k does not slacke n off. Be firm with i n the devel opme nt has m ore to do wit h har d, and not muddle along, pa ssive i nacti on. To rely on t heir own efforts, can't wait , ca n't wait, stand still . Thi s not only provi des new opportunities for development i n our region, a nd gave us new requirements . We must seize t he opportunity, full us e of nati onal poli cy, has t o be m ore complicate d, to start and target, give full play t o the i nitiative of lea ding cadres at al l levels, a ctive, a ctive, focusi ng on buildi ng new momentum for devel opme nt, accelerati ng transformation of forest deve lopme nt. To impleme nt the new development phil osophy. Phil osophy is t he a ction guide, ne w idea s and ne w devel opme nts. Carrying out innovation, coor dinati on a nd devel opment of green, ope n, s hared i deas, m ust be me asurable , dire ct acti on wit h ne w devel opme nt concepts, trai ning ca dres. In a new development conce pt as a yardsti ck. Esta blis hed i n line with the ne w concept of eval uation system and evaluati on criterion, embodie s the new development poli cy, organizati on, ma ndate impl ementation, always measured by the new development phil osophy, conti nuous corre ction of forest transiti on course. I n a new development concept for t he pat h comma nd. A s part of the impleme ntation of the new devel opme nt philosophy followed a nd a ction gui delines, firmly adj usted, corre cted a nd reje ct uns uitable, inappropriate and even agai nst the new development i deas, behavi ors a nd practices, more pragmatic a pproa ch base d on a br oad vis ion, and creatively carry out ecologi cal constr ucti on, i ndustria l development, impr oving people's liveli hood, such as t he work to e ns ure that ne w devel opme nt ideas take root in forest areas . In a new dev elopment concept for wea pon training cadre. E ducation leaders "i n the ne w, nothi ng" two article s, enha nci ng vitality and powe r. C ombine d devel opme nt "si x big industry", and im plementation "three big e ngineering", a nd create "two big envir onment", stre ngt he ning on ne w devel opme nt, and new e conomy concept of lear ning, a nd gras p and usi ng, real put thought a nd a ction unified to ne w devel opme nt conce pt up, at with new devel opme nt conce pt armed himself, and gui de practi ce, effective do adv ocate innovati on, a nd focuse d on coordi nation, and adv ocate gree n, and thi ck plant ope n, a nd adva nce share d. Second, we must rely on S cience and technology affects. Techni cal innovation is the promoti on of economi c transformation and upgrading, quality and efficiency "first power".

23、小企业的现金流量表所反映的现金,包括现金等价物。 24、小企业会计准则以税法为导向,在收入、费用的确认上尽量减少和缩小与税法之间 的差异,减少小企业纳税调整的项目和内容。

livelihood, i s related to people's w ell-bei ng and social harm ony and stability. We nee d to pr otect a nd impr ove the liveli hood of the pe opl e as the starti ng point and ending poi nt of transiti on a nd impr ove forest pe ople' s feeling and ha ppi nes s. To prom ote poverty relief a nd de velopment w ork. Impl ementing poverty alleviation cr ucial proje ct is a maj or strategic de cisi on made by the CPC Ce ntral Commit tee, is al so determined by the provincial "first proje ct", we must unify thinki ng and acti on to t he requirements of the Ce ntral, pr ovincial, res olutely wi n the poverty battle. T he previous phase I to 18 stations, Tahe, Pine Ridge resear ch, visite d many of the poor, go, t he heavi er, more press ure. For poverty relief and devel opme nt work, w e must pay attenti on to it, alway s in mind, grasping ha nds, s hould not be blindly optimistic, t here ca n be no slack. Poverty alleviati on a nd development l ies in pre cise , ac curate. Pre sent, i n or der to find out the real ba se of poor people as s oon as pos sibl e, come up w ith feasible poverty standards, st ate card, built on the basi s of document manageme nt. 强 很 、 力 响 影 ; 专 最 该 时 同 办 举 么 致 一 相 场 市 标 目 们 我 与 否 是 虑 考 要 首 于 对 。 外 次 其 , 合 综 和 览 展 业 行 名 著 性 际 的 内 国 加 参 择 选 先 优 To firmly establi sh t he "poverty reducti on" concept, increase t he i ntensity of resource integration, a nd relate d fundi ng, wit h limited funds wis ely. By using a combi nation of empl oyment, entrepre ne urshi p for poverty eradication poverty era dication, e ducation, poverty alleviati on, medica l aid of poverty mea ns, due to effects of policie s, those pol icies , ensure t he compl etion of missi on objective s for poverty eradi cation for the year. To actively promote t he construction of new tow ns. In February this year, promulgate d by t he State Council on further prom oting urba nization constr uction of new opini ons, pr opose d to a dhere to t he people -ce ntered, four moderni zations sy nchroni zation, optimization, e col ogy civi lization and cultural heritage of new ur banizati on path with Chi nese characteristi cs. A ccordi ng to district -wide constr uction of civilize d city and the bea utiful countrysi de, further strengt heni ng of urba n transport, water s upply and drainage a nd sewage , wa ste dis pos al ground, undergr ound, such a s infrastructure construction, strive t o create a safer a nd m ore livabl e environme nt. To actively se ize the full stop a nd opportunities for poverty alleviation and devel opme nt, further efforts to i ncreas e forest villages merge, population to the County (distri ct) Counci l sites and ce ntres concentrated i n villages a nd towns. Combine d devel opme nt of urban constr ucti on a nd tourism industrie s, careful planning a nd construction of a number of suita ble for residential a nd f arm tour tow ns a nd village s, forming one village one product, a feature pattern. Cl oser t o the masse s. Since last year, our i n-dept h impleme ntation of the leadi ng ca dres of grassroots masse s at wor k, solve the problems of a large number of people, get the mass es give whole hearted s upport to a nd praise, thi s work w ill carry on, absol utely ca nnot or movement. Grassroots masse s and ca dres in combi nation with poverty reducti on, combi ned w ith the stea dy work of



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