自学考试00055企业会计学模拟试题级答案解释

1、holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the provinces called XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in

2、 entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attentio

3、n to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the provinces Trinity farmer cooperative economy organization system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closel

4、y linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to e

5、xtensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree big six, vigorously carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the planning ahead, because village system, combination classification implementation, demolition, altera

6、tion simultaneously policy, vigorously implement the five hundred beautiful countryside construction, actively promote beautiful house pilot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, bout

7、ique village breed characteristics. No matter which 2016年自学考试企业会计学模拟试题级答案解释 课程代码00055一、单项选择题(本大题共20小题，每小题1分，共20分)在每小题列出的四个选项中只有一个选项是符合题目要求的，请将正确选项前的字母填在题后的括号内。1、对于分期收款销售，在合同确定的收款日期虽没有收到款项，但如果同时符合收入确认的四个条件，仍按合同确定的金额作为收入的做法，是为了贯彻()。A、相关性原则B、权责发生制原则C、收付实现制原则D、实质重于形式原则2、下述情况中，如果在结账前发现账簿记录发生错误，可以采用划线更正法的是()。A、记账凭证未错B、记账凭证除金额比实际多外，其他项目未错C、记账凭证除金额比实际少外，其他项目未错D、记账凭证除会计科目错误外，其他项目未错3、某工业企业本期发生的以下支出中，不应计入“销售费用”的有()。A、广告费和展览费B、购入商品过程中发生的运输费C、销售商品过程中发生的运输费D、售后服务网点工作人员的工资4、对于规模较大、经济业务较多的企业，为便于了解科目对应关系，宜采用下列账务

8、处理程序()。A、记账凭证账务处理程序B、汇总记账凭证账务处理程序C、科目汇总表账务处理程序D、记账凭证汇总表账务处理程序10、随同产品出售单独计价的包装物，应在领用月份按其成本借记()科目。A、包装物B、销售费用C、管理费用D、其他业务支出11、以下各项业务中，不通过“营业外收入”核算的有()。A、现金盘盈B、固定资产盘盈C、存货盘盈D、划转无法偿付的应付账款12、下列各项业务中，不会导致“资本公积”总额增加的有()。A、接受现金捐赠B、接受非现金资产捐赠C、处置接受捐赠的非现金资产D、划转无法偿付的应付账款13、现金流量表中既采用直接法又采用间接法计算的现金流量是()。A、经营活动产生的现金流量B、投资活动产生的现金流量C、筹资活动产生的现金流量D、汇率变动对现金的影响额14、如果根据资产负债表及相关资料确定的现金期初余额为120万元，现金等价物期初余额为240万元，现金期末余额为135万元，现金等价物期末余额为212万元，则现金流量表的“五、现金及现金等价物净增加额”项目应列示()万元。A、360B、347C、13D、-1315、在T形账户法下，现金流量表根据下列T形账户中的()

9、编制。A、非现金项目的T形账户B、资产负债表项目的T形账户C、利润表项目的T形账户D、现金及现金等价物的T形账户二、多项选择题1、以下各项中，属于电算化会计岗位的有()。A、审核记账B、数据分析C、软件开发D、会计档案资料保管2、下列各项利息中，可能计入“财务费用”的有()。A、带息应收票据的应计利息B、带息应付票据的应计利息C、长期借款在经营期间的利息D、交易性金融资产在持有期间确认的利息3、下列各项中，可以用来转增资本的有()。A、法定公益金B、法定盈余公积C、任意盈余公积D、资本公积(其他资本公积)4、在会计报表附注中需要披露的主要的会计政策和会计估计包括()。A、企业执行的会计制度B、会计期间和记账基础C、记账本位币和计价基础D、重大会计差错的内容和更正金额5、下列各项，能引起“资本公积”科目出现借方发生额的有()。A、接受捐赠B、转出股权投资准备C、对外捐赠D、外币资本折算差额6、下列各项所形成的资本公积，按规定可以直接转增资本的有()。A、资本溢价B、其他资本公积C、股权投资准备D、接受非现金捐赠7、下列各项中，属于成本项目的有()。A、直接材料B、直接人工C、制造费用D、燃料和动力8、下列科目中，企业可以根据其借方余额，采用余额百分比法计提坏账准备的有()。A、应收账款B、预收账款C、预付账款D、其他应收款9、银行存款日记账通常采用下列账簿中的()。A、订本式B、活页式C、三栏式D、数量金额式7、在编制

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