銷售控制中最關(guān)鍵的是
《企業(yè)會計準(zhǔn)則——應(yīng)用指南》《小企業(yè)會計準(zhǔn)則》等屬于典型的_____。
會計規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會計規(guī)章制度的是_____。
會計規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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銷售與收款業(yè)務(wù)會計制度設(shè)計目標(biāo)與要求
銷售控制中最關(guān)鍵的是控制貨款收回。
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- 高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗收合格之日止
- 設(shè)計施工總承包合同文件，有①承包人建議;②專用合同條款;③價格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進(jìn)口設(shè)備重量為1000噸，離岸價格FOB為200萬美元，海運(yùn)費400美元/噸，海運(yùn)保險費率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運(yùn)保險費為( ) 萬元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
- 二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
- 烏拉俄語是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語氣詞。
該科目易錯題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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- 內(nèi)部控制包括_____.A內(nèi)部核算控制和內(nèi)部信息控制B內(nèi)部會計控制和內(nèi)部管理控制C內(nèi)部財務(wù)控制和內(nèi)部流程控制D內(nèi)部監(jiān)督控制和內(nèi)部制度控制
- 下列關(guān)于會計制度總體設(shè)計的調(diào)查研究方法描述不正確的是_____。A收集和查閱企業(yè)已有的制度、文件、圖表等資料B整理分析調(diào)查資料，邊設(shè)計邊調(diào)整C使用行政命令方式，召集有關(guān)會計人員開會D現(xiàn)場觀察、詢問、個別訪談、組織座談會
- 下列項目不屬于企業(yè)存貨的是A庫存商品B在產(chǎn)品C低值易耗品D生產(chǎn)設(shè)備
- 軟件公司開發(fā)的、用于對外銷售的計算機(jī)軟件系統(tǒng)_____A對于購買方而言屬于存貨，對于開發(fā)銷售商而言是無形資產(chǎn)B對于購買方和開發(fā)銷售商而言都是無形資產(chǎn)C對于購買方和開發(fā)銷售商而言都是存貨D對于購買方而言屬于無形資產(chǎn)，對于開發(fā)銷售商而言是存貨
- 對于自行研究開發(fā)的無形資產(chǎn)開發(fā)階段的支出_____。A按是否滿足資本化條件的不同情況的分別進(jìn)行處理B計當(dāng)期損益C計入無形資產(chǎn)成本D予以資本化
- 企業(yè)應(yīng)授權(quán)批準(zhǔn)一名_____負(fù)責(zé)籌資業(yè)務(wù)，對其所負(fù)的責(zé)任及授權(quán)范圍予以明確。A財務(wù)經(jīng)理B總經(jīng)理C會計主管D總會計師
- 下列不屬于股票發(fā)行業(yè)務(wù)流程的控制要點的是_____。A股票發(fā)行、收款、記錄職務(wù)分離B股票交款單合計數(shù)額與銀行收款通知金額合計應(yīng)核對一致C對股東名冊持有數(shù)合計與財務(wù)報表列示發(fā)行股數(shù)合計核對一致D核對交款清單、應(yīng)付債券明細(xì)賬和銀行收款通知金額的一致性
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