2019初級(jí)會(huì)計(jì)師考試《經(jīng)濟(jì)法基礎(chǔ)》第二章復(fù)習(xí)題

1、1第二章第二章會(huì)計(jì)法律制度會(huì)計(jì)法律制度一、單項(xiàng)選擇題一、單項(xiàng)選擇題1.我國(guó)目前有兩部會(huì)計(jì)法律，分別是我國(guó)目前有兩部會(huì)計(jì)法律，分別是《中華人民共和國(guó)會(huì)計(jì)法中華人民共和國(guó)會(huì)計(jì)法》和《中華中華人民共和國(guó)注冊(cè)會(huì)計(jì)師法人民共和國(guó)注冊(cè)會(huì)計(jì)師法》，其中，其中《會(huì)計(jì)法會(huì)計(jì)法》頒布于頒布于()年。年。A.1985B.1993C.1999D.19902.()是指調(diào)整經(jīng)濟(jì)關(guān)系中各種會(huì)計(jì)關(guān)系的法律規(guī)范。是指調(diào)整經(jīng)濟(jì)關(guān)系中各種會(huì)計(jì)關(guān)系的法律規(guī)范。A.會(huì)計(jì)法律會(huì)計(jì)

2、法律B.會(huì)計(jì)行政法規(guī)會(huì)計(jì)行政法規(guī)C.會(huì)計(jì)制度會(huì)計(jì)制度D.會(huì)計(jì)規(guī)章會(huì)計(jì)規(guī)章3.根據(jù)根據(jù)《會(huì)計(jì)法會(huì)計(jì)法》的規(guī)定，主管全國(guó)會(huì)計(jì)工作的部門(mén)是的規(guī)定，主管全國(guó)會(huì)計(jì)工作的部門(mén)是()。A.全國(guó)人大常務(wù)委員會(huì)全國(guó)人大常務(wù)委員會(huì)B.中國(guó)會(huì)計(jì)學(xué)會(huì)中國(guó)會(huì)計(jì)學(xué)會(huì)C.國(guó)務(wù)院財(cái)政部門(mén)國(guó)務(wù)院財(cái)政部門(mén)D.中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)4.根據(jù)根據(jù)《會(huì)計(jì)法會(huì)計(jì)法》的規(guī)定，會(huì)計(jì)準(zhǔn)則制度及相關(guān)標(biāo)準(zhǔn)規(guī)范均由的規(guī)定，會(huì)計(jì)準(zhǔn)則制度及相關(guān)標(biāo)準(zhǔn)規(guī)范均由()制定。制定。A.國(guó)務(wù)院

3、財(cái)政部門(mén)國(guó)務(wù)院財(cái)政部門(mén)B.國(guó)務(wù)院有關(guān)部門(mén)國(guó)務(wù)院有關(guān)部門(mén)C.解放軍總后勤部解放軍總后勤部D.解放軍總政治部解放軍總政治部5.《總會(huì)計(jì)師條例總會(huì)計(jì)師條例》屬于屬于()。A.會(huì)計(jì)法律會(huì)計(jì)法律B.統(tǒng)一的會(huì)計(jì)制度統(tǒng)一的會(huì)計(jì)制度.c會(huì)計(jì)行政法規(guī)會(huì)計(jì)行政法規(guī)D.地方性法規(guī)地方性法規(guī)6.《會(huì)計(jì)基礎(chǔ)工作規(guī)范會(huì)計(jì)基礎(chǔ)工作規(guī)范》屬于屬于()。A.會(huì)計(jì)法律會(huì)計(jì)法律B.國(guó)家統(tǒng)一的會(huì)計(jì)制度國(guó)家統(tǒng)一的會(huì)計(jì)制度C.會(huì)計(jì)行政法規(guī)會(huì)計(jì)行政法規(guī)D.地方性法規(guī)地方性法規(guī)7.會(huì)

4、計(jì)移交清冊(cè)，一般應(yīng)填制會(huì)計(jì)移交清冊(cè)，一般應(yīng)填制()。A.一份一份B.一式四份一式四份3C.予以退回，并要求經(jīng)辦人員按規(guī)定進(jìn)行更正、補(bǔ)充報(bào)告予以退回，并要求經(jīng)辦人員按規(guī)定進(jìn)行更正、補(bǔ)充報(bào)告D.有權(quán)不予接受，并向單位負(fù)責(zé)人有權(quán)不予接受，并向單位負(fù)責(zé)人15.()是登記會(huì)計(jì)賬簿的依據(jù)。是登記會(huì)計(jì)賬簿的依據(jù)。A.取得的原始憑證取得的原始憑證B.外來(lái)原始憑證外來(lái)原始憑證C.經(jīng)審核無(wú)誤的會(huì)計(jì)憑證經(jīng)審核無(wú)誤的會(huì)計(jì)憑證D.自制的原始憑證自制的原始憑證16

5、.下列對(duì)編制財(cái)務(wù)會(huì)計(jì)報(bào)告基本表述不正確的是下列對(duì)編制財(cái)務(wù)會(huì)計(jì)報(bào)告基本表述不正確的是()。A.財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)依據(jù)會(huì)計(jì)賬簿記錄和有關(guān)會(huì)計(jì)資料編制財(cái)務(wù)會(huì)計(jì)報(bào)告應(yīng)當(dāng)依據(jù)會(huì)計(jì)賬簿記錄和有關(guān)會(huì)計(jì)資料編制B.財(cái)務(wù)會(huì)計(jì)報(bào)告的編制要求、提供對(duì)象、提供期限應(yīng)當(dāng)符合法定要求財(cái)務(wù)會(huì)計(jì)報(bào)告的編制要求、提供對(duì)象、提供期限應(yīng)當(dāng)符合法定要求C.向不同的會(huì)計(jì)資料使用者提供的財(cái)務(wù)會(huì)計(jì)報(bào)告，其編制依據(jù)應(yīng)當(dāng)一致向不同的會(huì)計(jì)資料使用者提供的財(cái)務(wù)會(huì)計(jì)報(bào)告，其編制依據(jù)應(yīng)當(dāng)一致D.

6、各單位的財(cái)務(wù)會(huì)計(jì)報(bào)告在上報(bào)有關(guān)部門(mén)前必須經(jīng)注冊(cè)會(huì)計(jì)師審核簽字各單位的財(cái)務(wù)會(huì)計(jì)報(bào)告在上報(bào)有關(guān)部門(mén)前必須經(jīng)注冊(cè)會(huì)計(jì)師審核簽字17.單位內(nèi)部會(huì)計(jì)監(jiān)督的主體是單位內(nèi)部會(huì)計(jì)監(jiān)督的主體是()。A.審計(jì)人員審計(jì)人員B.單位負(fù)責(zé)人單位負(fù)責(zé)人C.會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員會(huì)計(jì)機(jī)構(gòu)、會(huì)計(jì)人員D.會(huì)計(jì)師機(jī)構(gòu)負(fù)責(zé)人會(huì)計(jì)師機(jī)構(gòu)負(fù)責(zé)人18.()有權(quán)對(duì)會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告的程序和內(nèi)容進(jìn)行監(jiān)督。有權(quán)對(duì)會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告的程序和內(nèi)容進(jìn)行監(jiān)督。A.審計(jì)部門(mén)審計(jì)部門(mén)B

7、.財(cái)政部門(mén)財(cái)政部門(mén)C.證券監(jiān)管證券監(jiān)管D.稅務(wù)部門(mén)稅務(wù)部門(mén)19.下列各項(xiàng)中，屬于初級(jí)會(huì)計(jì)專(zhuān)業(yè)職務(wù)的有下列各項(xiàng)中，屬于初級(jí)會(huì)計(jì)專(zhuān)業(yè)職務(wù)的有()。A.助理會(huì)計(jì)師助理會(huì)計(jì)師B.會(huì)計(jì)師會(huì)計(jì)師C.注冊(cè)會(huì)計(jì)師注冊(cè)會(huì)計(jì)師D.會(huì)計(jì)從業(yè)資格會(huì)計(jì)從業(yè)資格20.實(shí)行回避制度的單位，會(huì)計(jì)主管人員的直系親屬不得擔(dān)任本單位的實(shí)行回避制度的單位，會(huì)計(jì)主管人員的直系親屬不得擔(dān)任本單位的()。A.會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人B.會(huì)計(jì)主管人員會(huì)計(jì)主管人員C.出納出納D.稽