江西财经大学试题：中级财务会计

清水混凝土的配合比设计中，要针对当地水泥、砂石、外掺料及外加剂等原材料影响混凝土质量的多种因素进行分析，确定主要控制因素，并从经济性和使用要求综合考虑，优选出符合生产条件的最优方案组合。obstacles,correctingmisunderstandings,advocategoodcadrestyle.2,adheretothescientificdecision-makinganddemocraticdecision-makingdecision-makinglaw.Correctlyhandletoensurethatgovernmentdecreesandbasedontheactualcreativework,givingfullplaytosubjectiveinitiative,putanendtoimplementtheconferencemeeting,todocumenttheimplementationofdocumentsetc.Improvethescientificanddemocraticdecision-makingmechanism,improveandimplementthedecisiontosolicittheviewsofexperts,thepublichearingsystem.Improvetheimportantdecisionofriskassessmentmechanismandlegalreviewmechanism.3,topromoteteamunity.Upholdandimprovethesystemofannualpartybooktalkhearttoheart,mindandPartymembers,Partymemberstoexchangeeachothernotlessthan2times.Theimplementationofsoundteamdemocraticlifesystem,consolidateandenhancetheparty'smasslineeducationalpracticewillpromotetheachievementofthetopicofdemocraticlife,criticismandself-criticismnormalization,along-term.Adheretothepartyonthebasisoftheprincipleofunity,enhanceinternalcommunication,strengtheninternalsupervision,selfSleepmaintenanceteamcollectiveimageandauthority.(three)toensuretheexecutionisnotstrongordisguisedtoresistgovernmentdecreesissues.IndividualBureauleadershipteammemberslackoflearningpoliticaltheorysystem,notfromtheobjectivereality,notwiththeparty'sinterestsabovealltheprinciplestodealwithpersonalproblems.Inthespecificworksafetysupervisionintheexecutionisnotstrong,intheimplementationofthedecisiontodeploythediscount,makechoices,engageinwork,theimplementationoftheagreement,uncomfortableisnotperformed,openordisguisedtoresist,thelackofsubjectconsciousnessofthepartyorganization,thelackofresistinsocietyallkindsofbadhabitsandunwholesometendenciesofcourageGasandcourage.Suchastheliabilityinsuranceofsafeproductionwork,individualleadersthathavesomeonearrested,andnofunding,notintheglobalchessperspectivetothecountrysidetocarryoutdailyinspection,foundnoneofmybusinessacceptanceoftheresumptionofproductioninanarmchair,withapen,indifferent.Correctivemeasures:(LEDLeadership:LuoMingjun,rectificationtime:beforeSeptember25th,insistforalongtime)1,tostrengthenthesenseofresponsibility,worktosolvethelackofdecentoccupationexplainaway,conductproblems.Toestablishtheoverallconcept,eliminatedepartmentalism.Strictassessmentandaccountability,tosolvethespiritualslack,nianqingpazhong,statusquo,Toestablishandperfectthemuddlealongandotherissues.Bureaustaffconductworkregulations,standardizethebehaviorofpersonnel.2,strengthentheresponsibilitysystem.Oneisthein-depthstudyandimplementtheHunanprovincialPartyandgovernmentleadingcadresInterimProvisionsontheworksafetyofapairof(HunanOfficeissued2013No.中级财务会计试卷A一、单项选择题（每题1分，共10分）1、我国企业会计法规由三个层次组成（）。A、会计法、会计准则、会计制度B、基本准则、具体准则、会计制度C、会计法、基本准则、具体准则D、会计法、基本准则、会计制度2、在现金流量表中，出售固定资产收到的现金应列作（）。A、经营活动现金流入B、投资活动现金流入C、筹资活动现金流入D、不影响现金的投资、筹资活动3、面值1000元，年利率6％，60天期票据的到期值（）。A、1000B、1010C、1020D、10304、某企业期末存货成本价10000元，可变现净值9600元，存货跌价准备期初贷方余额300元，则本期计提的跌价准备是（）。A、400B、300C、200D、1005、采用出包方式建造固定资产时，对于按合同规定预付的工程价款，应借记的会计科目是（）。A、预付帐款B、工程物资C、在建工程D、固定资产6、某增值税一般纳税企业购进农产品一批，支付买价13，000元，装卸费1000元，入库前挑选整理费400元，该批农产品的采购成本为（）元。A、12710B、12200C、13000D、134007、下列利息支出中，可予以资本化的是（）。A、为对外投资而发生的借款利息支出B、为生产经营活动而发生的长期借款利息支出C、为建造固定资产而发生的专门借款利息支出D、清算期间发生的长期借款利息支出8、长期债权投资支付的相关费用，如果金额较大，计入（）账户。A、投资收益B、待摊费用C、财务费用D、长期债权投资9、某项专用设备原始成本20，000元，估计净残值率为5％，会计使用5年，采用双倍余额递减法计算折旧，则第三年折旧额为（）元。A、3000B、2880C、2800D、320010、溢价发行公司债券的票面利率（）。A、低于同期市场利率B、高于同期市场利率C、等于同期市场利率D、与市场利率无直接关系二、多项选择题（5×2=10分）1、财务会计的特点主要包括（）。A、主要对外提供会计信息清水混凝土的配合比设计中，要针对当地水泥、砂石、外掺料及外加剂等原材料影响混凝土质量的多种因素进行分析，确定主要控制因素，并从经济性和使用要求综合考虑，优选出符合生产条件的最优方案组合。obstacles,correctingmisunderstandings,advocategoodcadrestyle.2,adheretothescientificdecision-makinganddemocraticdecision-makingdecision-makinglaw.Correctlyhandletoensurethatgovernmentdecreesandbasedontheactualcreativework,givingfullplaytosubjectiveinitiative,putanendtoimplementtheconferencemeeting,todocumenttheimplementationofdocumentsetc.Improvethescientificanddemocraticdecision-makingmechanism,improveandimplementthedecisiontosolicittheviewsofexperts,thepublichearingsystem.Improvetheimportantdecisionofriskassessmentmechanismandlegalreviewmechanism.3,topromoteteamunity.Upholdandimprovethesystemofannualpartybooktalkhearttoheart,mindandPartymembers,Partymemberstoexchangeeachothernotlessthan2times.Theimplementationofsoundteamdemocraticlifesystem,consolidateandenhancetheparty'smasslineeducationalpracticewillpromotetheachievementofthetopicofdemocraticlife,criticismandself-criticismnormalization,along-term.Adheretothepartyonthebasisoftheprincipleofunity,enhanceinternalcommunication,strengtheninternalsupervision,selfSleepmaintenanceteamcollectiveimageandauthority.(three)toensuretheexecutionisnotstrongordisguisedtoresistgovernmentdecreesissues.IndividualBureauleadershipteammemberslackoflearningpoliticaltheorysystem,notfromtheobjectivereality,notwiththeparty'sinterestsabovealltheprinciplestodealwithpersonalproblems.Inthespecificworksafetysupervisionintheexecutionisnotstrong