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2010年上半年深圳市会计从业资格考试1


Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County party Commi ttee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience development view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uation. (A) facilitating t he construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philoso phy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt waste heat power ge neration and 13 proje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of the County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and agricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng and emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban -rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ban a nd r ural areas impr ov e. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

2010 年上半年深圳市会计从业资格考试

《财经法规与会计职业道德》试题 请各考生注意:准考证号码、考试科目和所有题目的答案,必须用 2B 铅笔在答题卡相应的 位置上准确填涂信息点,不得使用钢笔圆珠笔填涂。凡因不使用 2B 铅笔填涂信息点,以及 因准考证号填涂出错而导致没有成绩的,责任自负。 一、 单项选择题: (共 40 题,每小题 1 分,共计 40 分) 1、以下哪项不属于会计法规(包括地方法规) ( ) A、 《企业财务报告条例》 B、 《总会计师条例》 C、 《企业会计准则—基本准则》 D、 《深圳市会计条例》 【参考答案】C 2.以下哪项不属于会计规章( ) A、 《注册会计师管理办法》 B、 《代理记账管理办法》 C、 《会计从业资格管理办法》 D、 《会计基础工作规范》 【参考答案】D 3、以下哪项不属于会计规范性文件( ) A、 《企业会计准则—具体准则》 B、 《会计档案管理办法》 C、 《小企业会计制度》 D、 《注册会计师全国统一考试办法》 【参考答案】D 4、 《会计法》规定( )主管全国的会计工作 A、国税总局 B、财政部 C、中国人民银行 D、注册会计师协会 【参考答案】B 5、“公司应当在每一个会计年度终了时编制财务会计报告,并依法经会计师事务所审计”, 是( )的规定。 A、 《公司法》 B、 《会计法》 C、 《企业内部控制基本规范》 D、 《注册会计师法》 【参考答案】A 6、我国组织实施对注册会计师行业自律管理的是( ) 。 A、财政部 B、中国会计学会 C、审计署 D、中国注册会计师协会 【参考答案】D 7、组织实施注册会计师全国统一考试工作属于( ) A、会计市场管理 B、会计专业人才评价 C、会计工作自律管理 D、会计监督检查 【参考答案】C 8、以下哪项属于会计信息质量基本要求的相关性要求( ) A、企业应当以实际发生的交易和事项为依据进行会计确认、计量和报告 B、企业提供的会计信息应当具有可比性 C、企业提供的会计信息应当清晰明了

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural comm unities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maintain social harmony and stabil ity. In the case of tight fi nanci al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. Stre ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launc hed i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creation and ot her tertiary industries supporting, impr ovi ng s ocial ization servi ce level, for industries, busi nesse s and create a good environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur po seful, targeted i nvestment, wi ll have a basis of the County's industri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd stro ng drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic -funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emis sion enterpri ses to ente r. Thir dly, increased i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and County units g o out a nd draft proje ct. To establi sh inve stm ent incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax f or the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, "one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County party Commi ttee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience develo pment view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uat ion. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt waste heat power ge neration and 13 pr oje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of the County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and agricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng and emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban -rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ba n a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

D、企业提供的会计信息应当与财务会计报告使用者的经济决策需要相关 【参考答案】D 9、某企业在申请贷款时,将企业资产负债表“长期借款”项目少填列 1 个亿,“未分配利润” 项目多填列 1 个亿后提交给银行,该企业的这一行为属于( ) A.以虚假的经济业务编制财务会计报告 B.伪造财务会计报告 C.变造财务会计报告 D.提供虚假的财务会计报告 【参考答案】D 10、关于原始凭证下列说法不正确的是( ) A.办理经济业务事项时必须填制或取得原始凭证 B.会计机构、会计人员必须审核原始凭证 C.会计机构、会计人员对不真实、不合法的原始凭证予以退回,要求经办人员按照国家统一 的会计制度规定进行更正 D.原始凭证的金额出现错误的不得更正,只能由原始凭证的开具单位重新开具 【参考答案】C 11、注册会计师在对某企业进行审计时,对其应收账款进行函证是为了验证( ) A.账证相符 B.账表相符 C.账实相符 D.账账相符 【参考答案】C 12、 公司在编制年度财务会计报告之前必须进行财产清查, 以下哪一项不是财产清查的范围 ( ) A.固定资产 B.发行股本与股份 C.应付账款 D.货币资金 【参考答案】B 13、在建立与实施有效内部控制的关键要素中,内部审计属于( ) A.内部环境 B.风险评估 C.控制活动 D.货币资金 【参考答案】A 14、 注册会计师接受委托对单位的经济活动进行依法审计, 并据实作出客观评价, 这属于 ( ) A.内部会计监督 B.政府监督 C.行业监督 D.社会监督 【参考答案】D 15、 《会计法》规定,担任单位会计机构负责人的,除取得会计从业资格证书外,还应当具 备会计师以上专业技术职务资格或者从事会计工作( )年以上的经历。 A.一年 B.两年 C.三年 D.五年 【参考答案】C 16. 以下人员中,不必取得会计从业资格证书的是( ) A.出纳 B. 稽核 C .会计档案管理 D.注册会计师 【参考答案】D 17. 违法《会计法》 ,伪造、变造会计凭证、会计账簿,编制虚假财务会计报告,尚不构成 犯罪的,被吊销会计从业资格证书的人员, ( )不得重新取得会计从业资格证书。 A. 一年 B. 三年 C.五年 D.永久

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural comm unities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maint ain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. Stre ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creation and ot her tertiary industries supporting, impr ovi ng s ocial ization servi ce level, for industries, busi nesse s and create a good environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's indust ri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic-funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emi s sion enterpri ses to ente r. Thir dly, increased i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and C ounty units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, " one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County pa rty Committee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience development view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uation. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt wast e heat power ge neration and 13 proje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of t he County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and ag ricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng an d emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban-rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ban a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

【参考答案】C 18. 以下不属于行政处分的是( ) A.警告 B.降职 C.罚款 D.撤职 【参考答案】C 19. 以下属于刑罚中的附加刑的是( ) A.管制 B.拘役 C.没收违法所得 D.罚金 【参考答案】D 20. 企业违反以下哪种情况,可以对单位并处 5000 元以上 10 万元以下的罚款,对其直接负 责人的主管人员和其他直接责任人可以处 3000 元以上 5 万元以下的罚款( ) A .伪造,变造会计凭证和账簿,编造虚假财务会计报告的 B .不依法设置会计账簿的 C .私设会计账簿的 D. 随意变更会计处理方法的 【参考答案】A 21. 支付结算的主要功能是完成资金从一方当事人向另一方当事人的转移, 包括以下基本原 则,除了( ) A. 恪守信用,履约付款原则 B .谁的钱进谁的账,由谁支配原则 C.银行不垫款 D.诚实守信原则 【参考答案】D 22.以下出票日期的写法( )是正确的。 A.2010 年 11 月 28 日 B.二 0 一 0 年五月一十一日 C.贰零壹零年零壹月拾肆日 D.贰零壹零年叁月零壹拾日 【参考答案】D 23.企业支付超过现金限额以外的款项时,以下哪种支付方式不正确( ) A.以支票支付 B.以银行本票支付 C.从收取的现金中支付 D.经开户银行审核后从现金中支付 【参考答案】C 24.存款人存在以下情形中( )时,不得申请撤销该银行结算账户。 A.银行结算账户仍有余额 B.存款人未按规定交回各种重要空白票据及结算凭证但出具了相关证明 C.开户银行尚未结算该银行结算账户的存款利息 D.存款人尚未清偿该开户银行债务 【参考答案】D 25.存款人日常经营活动的资金收付及其工资、奖金和现金的支取,应该通过( )办理 A.一般存款帐户 B。临时存款帐户 C.专用存款帐户 D。基本存款帐户 【参考答案】D 26.深圳的 A 公司向上海的 B 公司销售商品一批,收到 B 公司出具的期限为 6 个月的银行

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural communities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maintain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. St re ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creatio n and ot her tertiary industries supporting, impr oving s ocial ization servi ce level, for industries, busi nesse s and create a go od environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's industri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic -funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emis sion enterpri ses to ente r. Thir dly, increa sed i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and County units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, "one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County party Commi ttee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience develo pment view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uat ion. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt waste heat power ge neration and 13 pr oje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of the County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and agricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng and emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban -rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ba n a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

承兑汇票一张,3 个月后,A 公司持该张银行承兑票至开户行进行贴现并收妥贴现款项,这 一贴现行为主要体现了票据的: A.汇兑功能 B .信用功能 C. 结算功能 D .融资功能 【参考答案】D 27、甲单位向乙单位购买商品并签发一张支票付款,则该支票的“付款人”是指( ) 。 A .甲单位 B. 乙单位 C. 甲单位的开户银行 D. 乙单位的开户银行 【参考答案】C 28、税收是国家为了行使其职能而取得的一种财政收入的方式,下列不是税收特征的是( ) A. 一贯性 B .无偿性 C. 固定性 D. 强制性 【参考答案】A 29、城市建设维护税属于: A .对行为课征的税 B .对所得额课征的税 C .对财产课征的税 D .对流转额课征的税 【参考答案】A 30、某企业对外销售一批货物,共收回款项元。其中包含收取的增值税 17000 元,延期付款 利息 1000 元。运费 1000 元(该运费的发票开给销货方) ,计算增值税销项税额的销售额是 () A. B. C. D. 【参考答案】B 31、以下营业税率为 3%的是( ) A、交通运输 B、销售商品房 C、物业管理 D、农村信用社 【参考答案】A 32、某企业将注册地从甲县城迁往乙县城,向原税务登记机关申请办理的是( ) A、变更登记 B、注销登记 C、停业登记 D、外出经营登记 【参考答案】B 33、纳税人的网上申报属于( )纳税申报方式 A、直接申报 B、间接申报 C、邮寄申报 D、数据电文申报 【参考答案】D 34、预算法的调整对象是( ) A、国家预算关系 B、预算资金的筹集和取得 C、预算资金的使用和分配 D、预算资金的监督和管理 【参考答案】A 35、我国的中央预算草案必须经( )批准后方可执行 A、全国人民代表大会 B、全国人民代表大会常务委员会 C、全国人民代表大会财经委员会 D、财政部 【参考答案】A 36、 某政府采购单位将采购信息提前透露给某供应商, 并在正式发布招标公告对规定较短的 投标时限, 导致只有该供应商及该供应商寻找的另外两家故意高报价格的供应商投标, 从而 让该供应商取得了政府采购合同, 以上政府采购单位的以上行为主要违反了政府采购的 ( )

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural comm unities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maint ain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. Stre ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creation and ot her tertiary industries supporting, impr ovi ng s ocial ization servi ce level, for industries, busi nesse s and create a good environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's indust ri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic-funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emi s sion enterpri ses to ente r. Thir dly, increased i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and C ounty units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, " one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County pa rty Committee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience development view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uation. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt wast e heat power ge neration and 13 proje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of t he County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and ag ricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng an d emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban-rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ban a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

原则 A、公开透明 B、公平竞争 C、公正 D、诚实信用 【参考答案】B 37、以下不是政府采购的功能的是( ) A、强化宏观调控 B、保护民族产业 C、推进公平竞争 D、活跃市场经济 【参考答案】C 38、政府采购的主要采购方式是( ) A、邀请招标 B、竞争性谈判 C、公开招标 D、询价 【参考答案】C 39、某事业单位发放由财政直接支付的员工工资时,应通过( ) A、国库单一账户 B、国库集中支付总户 C、预算单位零余额分账户 D、工资拔款特设账户 【参考答案】B 40、会计职业道德教育应以( )为核心内容。 A、会计职业道德观念教育 B、会计职业道德规范教育 C、会计职业道德警示教育 D、会计职业道德精神教育 【参考答案】B 二、多选题(共 20 题,每小题 1 分,共计 20 分,多选、少选或错选均匀不得分) 1、以下属于会计规范性文件的是( ) A、 《企业会计准则——基本准则》 B、 《会计基础工作规范》 C、 《小企业会计制度》 D、 《企业会计准则——应用指南》 【参考答案】BCD 2、 《会计法》规定( )等应对有关单位的会计资料实施监督检查。 A、审计部门 B、税务部门 C、人民银行 D、证券监管部门 【参考答案】ABCD 3、根据《会计法》的规定,下列人员中,应当在单位财务会计报告上签名并盖章的有( ) A、单位负责人 B、主管会计工作的负责人 C、会计机构负责人 D、会计报表编制人员 【参考答案】ABC 4、为了有效实现单位内部会计监督,企业的记账人员与经济业务事项和会计事项的审批人 员,经办人员、财物保管人员应当( ) A、职责权限明确 B、相互分离 C、相互协调 D、相互制约 【参考答案】ABD 5、某公司为中型合资企业,该企业下列任职人员中必须持有会计从业资格证书的有( ) A、主管财务的副总裁 B、美国籍的财务部经理 C、存货会计

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural communities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maintain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. St re ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creatio n and ot her tertiary industries supporting, impr oving s ocial ization servi ce level, for industries, busi nesse s and create a go od environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's industri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic -funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emis sion enterpri ses to ente r. Thir dly, increa sed i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and County units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, "one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County party Commi ttee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience develo pment view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uat ion. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt waste heat power ge neration and 13 pr oje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of the County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and agricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng and emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban -rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ba n a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

D、公司行政管理部档案室负责保管会计档案人员 【参考答案】BC 6、某民营企业的财务经理李强为了偷逃税款,在其法定代表人的授意下,设置了内、外两 套账,将部分未开具发票的现金收入计入内账,情节严重但尚未构成犯罪,就这一会计违法 行为可对李强进行的处罚包括( ) A、处以二千元以上二万元以下的罚款 B、给予行政处分 C、处以三千元以上五万以下的罚款 D、吊销会计个业资格证书 【参考答案】AD 7、以下属于办理支付结算主体的有( ) A、城市信用合作社 B、农村信用合作社 C、单位 D、个人 【参考答案】ABCD 8、公司在银行开户后,可以在如下范围使用现金( ) A、职工工资、津贴 B、劳保福利 C、出差人员需要的差旅费 D、出差人员需要携带的货款 【参考答案】ABC 9、银行结算帐户是指银行为存款人开立的办理资金收入结算的人民币活期存款帐户,这里 的“银行”包括( ) A、商业银行 B、中国人民银行 C、政策性银行 D、农村信用合作社 【参考答案】ACD 10、可以支取现金的支票有( ) A、现金支票 B、普通支票 C、转帐支票 D、划线支票 【参考答案】AB 11、税收的作用主要表现在( ) A、税收是国家组织财政收的主要形式和工具 B、税收是国家调控经济的重要手段 C、税收具有维护国家政权的作用 D、税收具有监督经济活动的作用 【参考答案】ABCD 12、以下哪些是税收程序法( ) A、 《税收征管法》 B、 《企业所得税法》 C、 《个人所得税法》 D、 《发票管理法》 【参考答案】存疑 13、增值税一般纳税人销售或进口( ) ,按低税率计征增值税。 A、粮食 B、图书 C、汽车 D、家用电器 【参考答案】AB 14、销售消费税应税消费品时向购买方收取的全部价款和价外费用构成应税消费品的销售 额,其中价外费用包括( ) 。

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural comm unities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maint ain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. Stre ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creation and ot her tertiary industries supporting, impr ovi ng s ocial ization servi ce level, for industries, busi nesse s and create a good environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's indust ri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic-funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emi s sion enterpri ses to ente r. Thir dly, increased i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and C ounty units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, " one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County pa rty Committee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience development view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uation. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt wast e heat power ge neration and 13 proje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of t he County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and ag ricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng an d emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban-rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ban a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

A. 手续费 B .代收款项 C .运输费 D. 违约金 【参考答案】ABCD 15、税务行政处罚的种类包括( ) A. 罚款 B .行政拘留 C. 没收财产 D. 警告 【参考答案】AC 16、国家预算的作用包括( ) A .财力保证作用 B. 调节制约作用 C. 反映监督作用 D. 促进经济作用 【参考答案】ABC 17、国家机关、事业单位和社会团体采购纳入政府采购目录和限额标准以上的( )应纳入 政府采购。 A .货物 B .工程 C .劳务 D .服务 【参考答案】ABD 18、以下关于国库集中支付制度的说法正确的有( ) A. 由财政部门代表政府设置国库单一账户体系 B. 用于预算内资金的收缴和支付 C. 财政支出通过国库单一账户体系支付到预算单位 D .预算单位未支用的资金保留在国库单一账户 【参考答案】AD 19、道德职能有( ) A .调节职能 B. 教育职能 C. 约束职能 D .认识职能 【参考答案】ABD 20、我国会计职业道德规范的主要内容, 除了爱岗敬业、 诚实守信、 廉洁自律、客观公正外, 还有( ) A. 坚持准则 B. 提高技能 C. 领导管理 D. 强化服务 【参考答案】ABD 三、判断题(共 40 题,每小题 1 分,共计 40 分) 1、我国目前有两部会计法律,分别是《会计法》和《注册会计师法》 。 ( ) 【参考答案】√ 2、国务院财政部门负责所有国家统一的会计制度的制定。 ( ) 【参考答案】× 3、填制或取得的原始凭证没有及时送交会计机构,延误会计核算及时进行的,是违法行为。 ( ) 【参考答案】√ 4、会计中介市场指注册会计师服务市场。 ( ) 【参考答案】× 5、会计信息的可比性是指不同企业发生的相同或者相似的交易或事项,应当采用规定的会 计政策,确保会计信息口径一致,相互可比。 ( ) 【参考答案】√

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural communities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maintain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. St re ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creatio n and ot her tertiary industries supporting, impr oving s ocial ization servi ce level, for industries, busi nesse s and create a go od environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's industri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic -funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emis sion enterpri ses to ente r. Thir dly, increa sed i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and County units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, "one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County party Commi ttee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience develo pment view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uat ion. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt waste heat power ge neration and 13 pr oje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of the County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and agricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng and emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban -rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ba n a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

6、原始凭证记载的内容和金额有错误的,应由开具单位进行更正,并在更正处加盖出具单 位印章。 ( ) 【参考答案】× 7、政府监督和社会监督都属于外部会计监督。 ( ) 【参考答案】√ 8、内部审计人员是单位内部会计监督的主体。 ( ) 【参考答案】× 9、已登记注册的会计从业资格证书持证人员离开会计工作岗位经过一年的,应当填写注册 登记表,并持会计从业资格证书,向原注册登记的会计从业资格管理机构备案。 ( ) 【参考答案】× 10、会计专业技术资格的初级、中级和高级资格的取得实行全国统一考试制度,正高级资格 实行考试与评审相结合的制度。 ( ) 【参考答案】× 11、在我国,行政处罚属于内部行政行为,而行政处分属于外部行政行为。 ( ) 【参考答案】× 12、违反《企业财务会计报告条例》的法律责任,既包括行政责任,也包括刑事责任。 【参考答案】√ 13、 对单位、 个人在银行开立结算账户的存款和有关资料, 除国家法律行政法规另有规定外, 银行有权拒绝任何单位或个人查询。 () 【参考答案】√ 14、所谓变造票据是指无权限人假冒他人或虚构他人名义签章的行为( ) 【参考答案】× 15、一切现金收入都应开给收款收据( ) 【参考答案】√ 16、 现金结算起点定为 1000 元, 结算起点的调整, 由各商业银行确定, 报人民银行备案.( ) 【参考答案】× 17、存款人开立个人银行结算账户,自正式开立之日起三个工作日方可办理付款业务。 ( ) 【参考答案】× 18、“定期贷记”是指由收款人定期对付款人的开户银行发起的,委托付款人开户银行按照约 定付款人的款项给收款人的资金转账业务( ) 【参考答案】× 19、票据行为包括出票、背书、付款和保证四种。 ( ) 【参考答案】× 20、银行汇票可以用于转账,填写“现金”字样的银行汇票也可以用于支取现金。 ( ) 【参考答案】√ 21、税收实体法是指税务管理方面的法规。 ( ) 【参考答案】× 22、定额税率一般适用于从价计征的某些课税对象。 ( ) 【参考答案】× 23、 某汽车厂将从配件供应商处购买的轮胎用于生产整车, 可以将轮胎已缴纳的消费税扣除。 ( ) 【参考答案】× 24、 深圳某建筑公司在上海承接了一项建筑工程, 按规定该企业向深圳市税务机关申请开具 外出经营活动税收管理证明,并向深圳市税务机关申报缴纳营业税。 ()

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural comm unities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maint ain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. Stre ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creation and ot her tertiary industries supporting, impr ovi ng s ocial ization servi ce level, for industries, busi nesse s and create a good environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's indust ri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic-funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emi s sion enterpri ses to ente r. Thir dly, increased i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and C ounty units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, " one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County pa rty Committee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience development view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uation. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt wast e heat power ge neration and 13 proje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of t he County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and ag ricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng an d emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban-rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ban a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

【参考答案】× 25.销售商品,提供劳务由收款方向付款方开具发票,收购单位和扣缴义务人支付款项时, 由付款方向收款方开具发票( ) 【参考答案】√ 26.税务刑事处罚分为五种主刑和三种附加刑,主刑用于自然人的税收犯罪处罚,附加刑用 于法人和其他组织的税收犯罪处罚 ( ) 【参考答案】× 27.预算法是财政法的核心 ( ) 【参考答案】√ 28.我国的中央预算草案和地方预算草案由各级财政部门负责编制 ( ) 【参考答案】√ 29.某医院拟采购一批大型医疗仪器,由于其动用的是预算外资金,故属于一般采购,无需 纳入政府采购 ( ) 【参考答案】× 30.政府采购的采购人是指具体执行政府采购行为的经办人员 ( ) 【参考答案】× 31. 没有健全的财务会计制度和参加政府采购活动前三年内在经营活动中有重大违法纪录 的企业不能成为政府采购的供应商 ( ) 【参考答案】√ 32.对小额零散税收的应缴收入,由税务机关直接向纳税人收取税额,并于每月 26 日前汇总 缴入国库单一帐户 ( ) 【参考答案】× 33.一般认为,会计职业道德的基本内涵包括的职业技能、技术和会计理论水平 ( ) 【参考答案】× 34.会计法律制度是会计职业道德的最低要求 ( ) 【参考答案】× 35.提供会计信息的能力主要包括会计信息的收集、组织、处理和传输等技术能力( ) 【参考答案】√ 36.强化服务是要求会计人员具有文明的服务态度、强烈的服务意识和优良的服务质量 ( ) 【参考答案】√ 37.会计职业道德规范教育就是通过学习会计职业道德知识,树立会计职业道德观念,了解 会计道德对社会经济秩序、 会计信息质量的影响, 以及违反会计职业道德将受到的惩戒和处 罚 ( ) 【参考答案】× 38.会计人员继续教育中会计职业道德教育的内容具体包括的形势教育、品德教育、观念教 育、法制教育 ( ) 【参考答案】× 39.中国注册会计师协会是我国会计行业的自律组织,为提高我国会计人员的职业道德水平 作出了积极努力 ( ) 【参考答案】√ 40.在任用会计人员时,应当审查会计人员的职业道德记录和诚信档案记录,选择业务素质 高、职业道德好、无不良记录人员从事会计工作 ( ) 【参考答案】√

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural communities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maintain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. St re ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creatio n and ot her tertiary industries supporting, impr oving s ocial ization servi ce level, for industries, busi nesse s and create a go od environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's industri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic -funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emis sion enterpri ses to ente r. Thir dly, increa sed i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and County units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, "one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the

Buil ding i ndustry ope ns up ne w worl d of entre preneurial str uggle to build a t hree pr ovinces of regi onal central cities --i n the Communist x countie s the six ple nary se ssion member s and comrades: t oda y, I was commis sioned by the County party Commi ttee Standi ng Committee, reports to the General Assembl y. Considerati on of all members a nd alter nates, a nd comrade s attendi ng advi ce. A , and this year y ilai of w ork recalle d thi s year yilai, i n muni cipa l of right led Xia, County s olidarity led County pe ople , to s cience develo pment view s for gui de, to g ood activitie s for mainli ne, accor ding t o "a city four modernizati ons three more" of development t houg ht, concentrated poly for ce, w ork har d, political , and economic, a nd cult ure, and s ocial and party of constructi on are ma de ha s ne w progre ss, County rendering out w ind fresh are, a nd career pros perity, and social s ettled, a nd people mind int o of good sit uat ion. (A) facilitating the construction of the proje ct. Firmly esta blis h the "s cratch proje ct is economic, graspi ng devel opme nt proj ect is t o hold" philosophy, t o extraordi nary efforts to pr omoting the constr uction of key pr oject s. Pl ot 108 key pr oje cts for the year, with a total i nvestment of 29.3 billion yua n, iron plate, J osh stone ceme nt waste heat power ge neration and 13 pr oje cts compl eted, wors hip of 1.2 milli on tons of pellets, Hua Yu 80,00 0 sets of grandparent chicke n farming, 47 proje cts under construction, completed i nvestment of 3.95 billion yua n, annua l pla n of 69.3 %. The first half of the County's gros s domestic product i s expe cted to rea che d 8.5 billi on yuan, a nd total r evenue of 943 milli on Yuan. (B) str uctural a djustment achieved remarka ble res ults. A ctively transforming t he pattern of economi c devel opme nt, industrial ecolog y, and agricultural moderni zation and industriali zation of services. Hig h x-County &#8226 ; T in iron circular e conomy dem onstration are a, and furt her expa nd e conomic devel opme nt zone Jing Dia n recy cle e conomy ecology industry Park, Park, circular economy and rapi d economic deve lopme nt. Focus m ore on the dialecti cal relations hip betwee n devel opme nt and environmental protecti on, energy savi ng and emissi on re duction projects play an im portant r ole. V igorously developing agri cultur e, ecologi cal agriculture, agriculture, modern agri cultural cleari ng along the River Pr omenade begi ns to take s ha pe. Key t ourism proje cts is g oing well , WA Pala ce area wa s named "top ten most influe ntial cultural reli cs i n Hebei provi nce landsca pe". Devel op new service s, and servi ces wit h ne w devel opme nts. (C) urban -rural integration pr oce ss. Promoting "three -year difference" campaig n, battle of two large dem olition completed 32 days of 530,0 00 s quare meters, ex ceede d the a nnual Ta sk 7 months i n adva nce . General big buil ding jia ngjun roa d, bri dge and hig hway bri dges, the green heart of the city and other urba n constructi on proje ct s, and focus on buildi ng ne w countrysi de a nd new housing model village s, ur ba n a nd r ural areas impr ove. Hig hway ope ned to traffic, Li u Zha ng, Qing LAN high -speed x-County se ction com pleted by t he end of Aug ust. Urban a nd rural

24小 故 evelopment work steadily i n the pilot counties, to bui ld pe ace neighbor hood office s approved, "cha nge", urba n and rural comm unities (Center), immigrant communities , pil ot proj ects s uch as i ntegrated management of urba n and rural sa nitation in or der. (D) maint ain social harmony and stabil ity. In the case of tight financi al situati on, continue to increase t he input of people, ha ppy people battle . Urba n ce ntral heating a nd upgrade rural power grids, rural reconstructi on of sha bby housing ten maj or pr oject s bei ng delivere d, ha s bee n overfulfille d ahead. Stre ngtheni ng of s ocial programs, college entra nce examinati on to re cor d heig hts; new rural i nsura nce coverage rate of the city's first, launched i n new r ural cooperative medical clini c co-ordinati on; ... Perfect Park cateri ng, a ccommodation, educati on, re creation and ot her tertiary industries supporting, impr ovi ng s ocial ization servi ce level, for industries, busi nesse s and create a good environment for devel opme nt. 3, flexibl e investment, e nhance 因 统 系 区 氨 硝 脱 7为 上 d 用 停 备 设 械 机 他 其 态 状 行 运 续 连 于 处 器 容 位 液 有 , 前 期 短 在 。 动 启 新 重 的 内 以 时 the industr y. Constr ucti on of i ndustrial park s, just set up a platform for the development of only attract more proj ects i nto the distri ct, to form agglomeration adva ntages. A i nnovation proje ct. To be pur poseful, targeted i nvestment, wi ll have a basis of the County's indust ri al pa ckaged bundles , ov erall publicity a nd promotion. I nitiative goi ng, pl ease come i n and carry out all -round, m ulti-lev el and wide-range of investment a ctivities. T he Tow nshi p industrial projects , in principle, t o put to the West industria l parks. What t own proje ct, is t hat the output value of the Tow nshi p. Se cond, w e must grasp t he standards sele cted items . Full account of extend the industry chai n and the i ntegration of factors of pr oducti on, not only efforts to intr oduce a num ber of s cientific a nd te chnol ogical content and hig h added val ue, growth a nd strong drivi ng force of large proje cts a nd large e nterpri ses , but als o on domestic-funded enterpri ses a nd i n accor dance with t he dir ection of industrial devel opme nt of small and medi um proj ects, proje ct man, small proj ect over whelmi ng. Meet the area of the County's new industrial proje cts a nd city back i nto rural e nterpris es, in principl e, all stationed i n industrial parks. M eanw hile, stri ct control of excess capa city and high e nergy cons umpti on, high emi s sion enterpri ses to ente r. Thir dly, increased i ncentives on the proj ect. I nvestment of the whole society, the Tow nshi p and C ounty units g o out a nd draft proje ct. To establi sh inve stment incentives for succes sful introduction of signifi cant pr oject give s awards t o unit s and individuals, the introduction of tax for the implementation of the proje ct, to intr oduce organizati on int o rewards . 4, preferenti al pol icies , and se curity industrie s. I n terms of proj ect examination and approval, by area Admini strative Committee in conjunction with t he deve lopme nt, pla nni ng, la nd, i ndustry and commerce, quality control a nd ot her de partments, " one -stop rece ption, one-stop service", the simplifie d procedures, t he time limit originall y. In the manag ement of EIA in a ccorda nce w ith the



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