_amp;quot;Financial Regulation and Professional Ethics_amp;quot; machine test simulation questions _2_ by fdjerue7eeu


									"Financial Regulation and Professional Ethics" machine test
simulation questions (2)
   ?Jiangsu      province      in   2009      accounting     qualification   examination,
"Financial Regulation and Professional Ethics" machine test
simulation questions (2)
First, single-choice (following Meixiao Ti alternative answers, only one correct
answer to meet the meaning of problems, please select the answer. A total of 40 points
in this question, each of 1 mark. Wrong election, not vote for no score)
   1, the following, it is not subject to tax collection and management activities is ().
      A. tax inspection tax levied B. D. C. Tax Administration Business Registration
   2, the banks did not occur on the receipt and payment activities in one year and did
not owe the debt Bank unit bank settlement account shall notify the unit from the date
of notification () days, cancel the account handling procedures are deemed to
voluntary sales overdue account, not transferred amounts included in the suspension
did not take special account management for a long time.
      A.10 B.15 C.20 D.30
   3, following settlement, the only settlement for the same clearing area is ().
      A. Exchange B. C. cashier bank draft commission receivables D.
   ?4, Zhang wealthy family conditions, after graduating from college in cashier work.
In the process of handling cash, often short section of long paragraph, Zhang not
agree, the short paragraph its own pad, a long section on the unit is still a safe
alternative. Zhang violation of the following () the contents of the accounting
professional ethics requirements.
      A. skills B. objective and fair criteria for D. C. uphold honesty and
   5, "Li Wan Kim, nothing non-stick", "often in the
river walk, is not wet shoes" embodied in the accounting professional
ethics ().
      B. A. in the management of self-discipline skills D. C. Strengthen Service
  ?6, financial departments and relevant administrative departments of staff favoritism,
the circumstances are especially serious, () in prison.
      A. three years three to five years B. C. D. five to ten years more than seven years
   7, to maintain the independence should be, is () the accounting requirements of
professional ethics.
      Objective and impartial public service B. A. C. D. honest skills
   8, according to the "Accounting Law" stipulates that no set of
accounting books according to the behavior of people's governments above
the county level shall order rectification within a time limit, and can directly
responsible persons in charge and other directly responsible personnel in the ()
element fine.
      A.1 000-10 000 B.2 000-20 000 C.3 000-30 000 D.5 000-50 000
   9, accounting personnel should take the initiative in their work unit management
problems in reasonable suggestions to help leading decision-making, which is the
accounting professional ethics in the () are required.
     A. skills B. C. adhere to guidelines in the management of dedication D.
   ?10,    according      to    "accounting        qualification    management
approach" provides the accounting work permit staff to leave more than ()
months, shall apply to the qualifications of accountants registered with authorities for
     A.6 B.4 C.3 D.1
   11, accounting personnel for the handover of the work, the implementation of
computerized accounting units, transfer of the two sides should ().
     A. In the actual operation of computer on hand to confirm account balances B.
will check with the statements
     C. will check out detailed accounts and general ledger accounts and D. will hand
computer generated accounting data matching
 12, to establish an incentive mechanism, accounting personnel comply with
professional ethics situation assessment and incentive based primarily on ().
    ?A. Accounting ethics and norms B. "Accounting Law" and
other laws and regulations work discipline D. C. Internal Organization of the relevant
provisions of the accounting profession
 13, adjusting the relationship banking business financial and legal norms ().
     A. "Commercial Bank Law" B. "Negotiable
Instruments" C. "Payment and Settlement" D.
"Insurance Law"
 ?14, engaged in production and business taxpayers to receive industrial and
commercial business license (including temporary business license), it shall obtain
business license from the date of () days of declaration for tax registration.
     A.20 B.30 C.50 D.60
 ?15, under "Payment and Settlement" requirement, the sender
commissioned by the bank to pay money to the payee's settlement is ()
     A. B. exchange settlement letter of credit commitments settlement D. C.
Collection of receivables settlement commission
 16, unit and individual invoicing time ().
    ?A. occurs operations recognize revenue when the payment received B. C.
Product is issued when the contract is signed D.
 17, a company at the end of the financial sector found that the annual expenditure on
entertainment expenses exceeds the standard, then the leadership of the accounting
officer in accordance with the intent to engage in a number of false invoices,
preparing to overrun the cost of business entertainment expenses include management,
accounting, personnel actions violation of professional ethics in accounting ().
     Honesty and self-dedication A. B. C. D. adhere to guidelines in the management
 18, following in the party are the basic instrument is ().
     A. C. acceptor drawer B. D. guarantor endorser
 19, the following, it is not subject to tax collection and management activities is ().
     A. tax inspection tax levied B. D. C. Tax Administration Business Registration
 20, "insist on doing things better than a good system, systems greater than
days, and human thin smoke," these words reflect the content of the
accounting requirements of professional ethics is ().
    ?A. participate in the management adhere to guidelines B. C. D. skills
enhancement services
  21, the following, by no violation of the "Accounting Law"
provided for in ().
    ?A. Shopping for a promotion, to offer its customers an invoice with the facts
      B. a listed company did not disclose financial accounting reports to provide debt
guarantees to other units of the fact that
      C. Mouxiang finance accounting officer of a cancellation of their qualification
certificates to make the decision
      D. province of a provincial finance department of a unit of account established
by law to conduct inspections
  ?22, no accounting books according to the law set by the department under the
people's governments above the county level offense of the nature,
circumstances and extent of harm, in order to correct the same time period, the unit
can impose () fine.
      A.3000-50000 B.2000-20000 C.5000-100000 D.2000 yuan
  ?23, In China, internal accounting supervision generally refers to the main ().
      A. financial, tax, audit institutions and CPA firms B.
      C. The unit's accounting office and accounting staff D. The internal
audit units and their personnel
  24. If the taxpayer in the tax preservation tax authorities to take measures, in
accordance with the tax authorities to pay the tax deadline, the tax authority shall
receive the tax payment certificate or bank reversal the date () days to lift taxes
protective measures.
      A.7 B.1 C.3 D.5
?25, the parties to the instrument, the transferee is registered notes or to accept the
transfer of the Notes called ().
    ?A. B. endorsee endorser payee D. C. guarantor
   26, issue audit reports issued for the stock, assets evaluation report and other
documents and legal opinions of professional organizations and personnel in the stock
underwriting and after the expiry of the period (), the purchase or sale of the stock.
      A.1 months B.3 C.6 months months months D.9
  ?27, an accountant in the preparation of an accounting certificate, procurement,
accounting and procurement business certificate is attached to the original documents
relating to a summary of the original certificate 10, and accounting documents in the
economy and other business records related to travel scattered bills 19 affixed to a
travel expense account, then the accounting documents attached to the original
certificate is (c).
      A.2 B.12 C.30 D.29
?28, () refers to the business community engaged in bookkeeping agency, entrusted to
handle accepted accounting business.
    ?Accounting firms bookkeeping B. A. C. D. audit department of accounting
?29, the unit's external financial accounting reports is the responsibility of
the main ().
      A. Unit Leader Chief Accountant B. D. C. accountant accounting Agencies
  30, according to the relevant provisions of the legal system of accounting, the
accounting staff in the process of transfer of accounting procedures found in
"white striped top bank" phenomenon, the practice should be
taken ().
      A. submitted by the prison staff to identify the transfer of personnel from the
processing B. responsible for finding out the deal deadline
      C. after the transfer by the person to take over responsibility from the accounting
records to identify treatment D. Management staff to identify treatment
  31, accounting for some reason to leave the premises, or where the units should be I
() days of the original certificate of authority issued by the accounting record
      A.60 B.10 C.30 D.90
  32, the applicable accounting staff can not challenge system is ().
      A. private B. D. organs of state-owned enterprises and institutions C.
 ?33, found that billing and accounting personnel in the allocation of salary costs will
be included in the wages of construction workers "management
fees" subject, the correction should be used is ().
      A. The Scarlet Letter crossed even more Fa Fa B. C. D. Supplementary
Registration Act only offset against the preparation of credit entries
 ?34, the payee or bearer instruments for the transfer of rights to certain of the notes
to others or to exercise the rights granted to others in the notes on the back or stick
one on the record the matter and the signature is referred to as ().
      A. endorsed the ticket B. C. D. guarantee acceptance
 ?35, issued by the drawer, check deposit business of banks see unconditionally pay
the fixed amount to the payee or holder is ()
      A. B. Commercial bank drafts bills C. D. cashier check
  36, taxpayers can not be scheduled because of special difficulties to pay the tax,
approved by the provincial tax over, you can defer the payment of tax for a period of
not more than ().
      A.3 C.1 months B.6 months in years D.3
  37, bank drafts for payment to the bank when the holder must be accompanied by
bank draft, and ().
      A. Solution-payment notification B. Jinzhang Dan C. D. Debit personal
identification documents
  38, the following is a policy bank is ().
      A. People's Bank of China Construction Bank, B. D. C. Export-Import
Bank of China Agricultural Bank of China
  39, to establish an incentive mechanism, accounting personnel comply with
professional ethics situation assessment and incentive based primarily on ().
    A. Accounting ethics and norms B. "Accounting Law" and
other laws and regulations work discipline D. C. Internal Organization of the relevant
provisions of the accounting profession
  40, () above the local financial departments at all levels to manage the administrative
area of accounting.
      Provincial municipal B. A. C. D. county district
?Second, multiple-choice questions (following the title, there are two or more correct
answers. This class title a total of 20 points, 1 point for each question. Not vote, less
selection, more selection, or choose not wrong score)
  1, according to the "Accounting Law" provides that each unit
should be set up accounting books include ().
      A. General Ledger journal entries B. D. C. and a breakdown of other
complementary books
  2, tax collection measures include ().
      A. Enforcement of tax protective B. D. C. Late Fee revoke the business license
 ?3, the following are the accounting and administrative regulations are ().
      A. "Accounting Law" B. "General Accountants
Ordinance" C. "Basic Accounting standard" D.
"Enterprise Accounting Standards"
 ?4, the following statement right there ().
      A. opening deposit accounts in the bank's units and individuals handle
payment and settlement, the account must have sufficient funds to ensure payment of
      B. there is no opening deposit accounts of individuals can not bank payment and
      C. Bills and signature on the settlement documents for the signature, seal or
signature plus seal
      D. People are not uniform in the prescribed format using the settlement
documents, the banks shall not accept
  5, according to the "Accounting Law" stipulates the following,
the unit cashier shall not concurrently work with ().
      A. Accounting records registration card custody B. C. fixed income accounts for
credit and debt accounts for Registration Registration D.
  6, the following are general invoices are ().
      VAT invoices B. A. Uniform Invoice retail sales of commercial invoices D. C.
  7, the form of tax collection ().
     A. Determining mail collection report and pay taxes B. D. C. inspection
commission collected by collection
  8, following an internal accounting supervision system of the basic requirements of a
      A. major economic issues of decision-making and implementation procedures
should clearly establish the accounting records management system B.
      C. Information on the regular internal audit of accounting methods and
procedures related to accounting matters should be clearly D. The duty of the
authority should be clearly
  9, the following, the fall in accordance with "Accounting Law"
can be imposed on units 5 000 yuan to 100,000 yuan shall be imposed in the behavior
      A. Failing to keep accounting information, resulting in the loss of accounting
data loss B. false accounting documents, accounting books
      C. prepare D. conceal fraudulent financial reporting or deliberately destroy
should be preserved, accounting vouchers, accounting books, financial and accounting
reports, etc.
  10, of the accounting community supervision include ().
      A. CPA audit commissioned by the economic activities of B. CPA commissioned
the economic activities in the identification
      C. Report violations of accounting units and individuals under the legal system,
financial sector D. acts of accounting personnel and accounting oversight bodies of
accounting practices
?11, according to relevant provisions of the taxpayer for tax registration shall submit
the documents and information, including ().
    ?A. Business License B. relevant agencies, departments approved the establishment
of the file C. the contracts, statutes and agreements D. Board of Directors is the legal
representative and
?12, on the national accounting system may have developed specific methods ().
      A. State Council financial departments of the PLA General Logistics Department
B. D. C. State Council departments of the PLA General Political Department
?13, there are accounting rules ().
     A. CPA B. Interim Measures for approval and supervision of certified public
accountants registered means
      C. Administration of the qualifications of accountants D. Bookkeeping
?14, the following are general invoices are ().
     VAT invoices B. A. Uniform Invoice retail sales of commercial invoices D. C.
?15, professional ethics of the features include ().
     ?B. Diversity C. A. Occupational inheritance practice D.
?16, concealment or intentional destruction should be preserved, accounting vouchers,
account books, financial accounting reports, on the unit and its personnel directly
responsible for ().
     A. be informed B. C. fined state be given administrative sanctions of staff D.
constitutes a crime, criminal responsibility shall
?17, appointment of accounting personnel do not meet the "Accounting
Law" provision, the unit and its personnel directly responsible for ().
    ?A. fine shall be ordered to correct B. C. Those who work in the given
administrative sanctions constitute a crime accountants D. qualification certificates
?18, enterprises in the financial accounting report to be completed before () and so on.
     A. conduct a comprehensive inventory, check the debt as required for approval in
the appropriate accounting treatment for
      B. balance sheet date in accordance with the provisions of checkout, and check
the balance between the various accounting books
      C. Check whether the accounting related to the national unified accounting
system in accordance with the provisions of
      D. Check the existence of accounting-related due to accounting errors, changes
in accounting policies and other factors need to be adjusted front or current related
?19, the basic structure of accounting law, including ().
      A. Legal B. Accounting Accounting accounting rules and administrative
regulations C. D. Accounting System
 20, each settlement amount incurred on collection from the right to say there are ().
      A. the amount of Xinhua Bookstore starting point is 1 000 yuan B. Xinhua
Bookstore system is 3 000 yuan from the amount of
      C. In addition to the Xinhua bookstore system, the collection is the starting point
of each balance sheet commitments MOP 10 000
    D. In addition to the Xinhua bookstore system, the collection is the starting point
of each balance sheet commitments 100 000 yuan
?Third, variable item multiple-choice questions (the following question, at least one
correct answer. A total of 20 in this issue, each of 1 mark. Not vote, less selection,
more selection, or choose not wrong score)
 ?1, the following circumstances shall not issue special VAT invoices are ().
      A. Sales of taxable goods to the consumer sales of duty-free goods B.
      C. Customs export sales of goods, taxable sales in the offshore business for
non-taxable goods D. Project
?2, the following () positions in accounting jobs.
      A. B. Chief Accountant jobs Accounting jobs auditing jobs D. C. Internal Audit
 3, the following, the behavior is a ticket there ().
    ?A. drawer and deliver the Notes issued to the payee's behavior B.
Notes on the back of record holder in the matter and the signature of the behavior
      C. bill payer commitment amount of the draft bill due date and signature of the
      D. debtors of outside security particular debtor to the debt instruments recorded
in the notes on the behavior of the matter and the signature
 4, the following features on the notes wrong to say there are ().
    A. Notes can serve as means of payment instead of cash to use the credit function
of B. Note that the debt offset function
    C. Note the financing function, namely, D. intermediation of funds of funds or
scheduling bills paid in the exercise of functions, the need to go through complicated
procedures, you can not save time
?5, a large state-owned enterprises in Nanjing in 2009, the following occurs, which
does not meet the legal standard of a ().
   A.1 month, the company appointed new leadership, the appointment of part-time
MBA Office Director Wang accounting executives. After Wang has been engaged to
work from clerical work,
    ?B.2 months, the appointment of Wang's daughter working as a cashier
     C.3 month, the former accounting chief and Wang transfer process accounting
procedures be supervised by the unit leader
     D.3 month, after the responsible persons agree that the destruction of some of the
expiry of the custody settlement of claims and liabilities but not the original
?6, the following items in an accounting positions with ().
      A. Drugs B. bookkeeper Treasury Accounting Department positions as toll D. C.
hospital general ledger post
?7, failing to register with the tax, which of the following penalties for
non-compliance? ()
      B. A. deadline to correct the circumstances are serious, a fine of 2000 yuan to
10,000 yuan fine
      C. sentenced to a fine of 10,000 yuan yuan D. punishable by a fine of 2 000
?8, decided to set up a separate unit of accounting bodies whether factors not included
     ?A. the requirements of higher authorities B. economic business and financial
revenue and expenditure of the simplified management requirements D. C. the size of
?9, our country's uniform accounting standard accounting information
system main ().
      A. Basic Accounting records management standard accounting methods B. C. D.
Accounting System Accounting Standards
?10, according to the provisions of the legal system of accounting, the following
procedures related to handling the transfer of accounting statements, right there ().
      A. General Accounting personnel for the hand-over procedures, supervision by
the person in charge exchange
      B. approved by the unit leaders, commissioned the transfer agent, the principal
should not be held accountable
      C. The accounting staff can not work due to illness return to work, replacement
staff should be handled with the handover procedures
      D. unit of the accounting unit responsible for promotion-oriented general
accountant, as is still competent accountant, from time to handle the transfer
?In February 11,2009, the Financial Bureau of Nanjing in Nanjing to send inspection
teams are A corporate accounting inspections, the inspection found that the following
conditions, which comply with the law ().
     A. Since the plant in May 2008 on account of cash and bank deposits with a
ball-point pen to write journal entries
     ?B. neglect because of work, accounting process of a continuous failure to register
the order page, leading to book a skip a line, every other page of the phenomenon
      C.2009-year in January, the plant paid for with cash leaving staff salaries 20 000
yuan Wang
      D.2009 In January, the plant paid directly from the cash income of 5 million for
employee benefits
  12, financial sector supervision in all units of the issues include ().
      A. whether B. set up account books in accordance with the law accounting
officer has the technical qualifications of the accounting profession
      C. Accounting data are true and complete accounting compliance D.
"Accounting Law" and the provisions of National Accounting
?13, the following, the companies can pay cash for the ().
      A. B. remuneration paid to repay personal loans small banks
      C. before the due payment of Nanjing, Unit 1 200 yuan a D. return money to pay
a flat payment 1 100
  14, under "Corporate financial accounting report" requirement,
financial accounting reports financial situation should at least include the content ().
      A. The basic situation of production and operation profit realization and
distribution of B.
      C. D. capital increase or decrease and the circulation of the financial situation,
operating results and cash flows have a significant impact of other matters
?15, the following, do not belong to payment and settlement should follow the
principles of ().
      A. adhere to the credit, the principle of performance pay the money and who is B.
Who is the account the principles of money who C. whom D. Bank advances the
principles of the principle of dominance
?16, following on the system of tax breaks, saying there are errors with ().
      A. Free local governments the power to make decisions B.'s
application for tax relief by the laws and administrative regulations approved
      C. No time limit restrictions on tax relief, once this right is the concessions
business indefinitely
      D. taxpayers to enjoy tax relief period, still should be required to pay taxes on
enterprise accounting
?17,      according      to     "accounting         qualification   management
approach", in the state organs, social organizations, companies, enterprises,
institutions and other organizations engaged in the following work must have a
professional accountant qualification ().
      A. B. cashier income, expenditure, credit and debt capital accounting C., fund
accounting D. Accounting records management within the accounting sector
18, "Accounting Law" stipulates that the unit certified public
accountant audit, ().
   ?A. entrusted units should be truthful to the CPA to provide accounting information
related to B. No person shall interfere with the independent certified public
accountants to carry out audit work
   C. Financial sector accounting firms audit report issued by certified public
accountants D. supervisory responsibilities entrusted units on the financial statements
of authenticity, integrity, responsibility
?19 VAT invoices can be used for settlement ().
    A. Sale of Goods B. repairs and replacement services to provide processing
foreign exchange business D. C. Construction and Installation
 20, the general principles of accounting in the principles of objectivity is the
meaning of ().
    ?A. Accounting accounting entity should reflect the financial position and
operating results of B. accounting indicators should be made consistent, comparable
      C. Accounting accounting entity should accurately reflect the financial position
of D. should have verifiable accounting
?Fourth, determine title (back in the Mei Xiaoti judge right and wrong, do you think
the     right   choice      " √ ",            the    wrong     choice
"×". This class title a total of 20 points, 1 point for each
question. Determine the correct result 1 point judge the outcome of the error shall not
be divided or not answer)
 1, in the form of administrative punishment, including fines, confiscation of illegal
income, ordered to cease operations, suspension of license. √. ×.
 2, accounting for two consecutive years did not attend or complete the continuing
education hours, and its accounting qualification certificate shall become invalid. √.
 3, all taxpayers in the opening of bank accounts, purchase invoices, tax registration
certificate must be provided. √. ×.
 4, commissioned settlement payment, the bank does not examine reasons for
non-payment, does not assume responsibility for payment. √. ×.
 5, depositors outstanding debt to banks may not apply for revocation of bank
settlement accounts. √. ×.
 6, exchange is divided into two kinds of mail transfer and wire transfer. √. ×.
?7, each other to borrow cash between units. √. ×.
8. Under the "Negotiable Instruments" requirement, accepting a
draft, not a conditional, a conditional acceptance, do not have notes on the conditions
attached to the effect. √. ×.
 9, depositors unit bank settlement accounts opened since the date of the official
opening of three working days before the use of the account for payments. √. ×.
?10 banks handling the settlement process, if necessary, advance parties for the
settlement portion. √. ×.
?11, "eat the people's mouth soft, took the hand of people
short," ironically reflects the accounting professional ethics in the
importance of objective and fair. √. ×.
12, small business taxpayers only in the event only when special VAT invoice. √.
13. Accounting records principle not the original loan, but after the accounting officer
or accounting officer approval, provide access to or copy. √. ×.
14. Check prompt payment period from the due date on the 10th, more than prompt
payment terms for payment, the holder shall not accept the depositary bank, the payer
will not pay. √. ×.
?15, collection obligations under the settlement of overdue payments the payer deduct
compensation paid as sales are the order of the first charge. √. ×.
?16, letter of credit can be used to open and will open the letter in two ways. √. ×.
17, ¥ 6 007.14 should be formulated as zero-Qi Yuan Renminbi Miss One thousand
points the whole angle wantonly. √. ×.
?18, in order to facilitate the settlement, a unit can be simultaneously in several
financial institutions, the basic deposit to open a bank account. √. ×.
?19, the implementation of computerized accounting unit, the electronic data,
accounting data is not as accounting software for keeping records. √. ×.
?20 units of each other to borrow cash between. √. ×.

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