初級(jí)會(huì)計(jì)電算化第1章練習(xí)題

1、theprincipleofsimplifiedEIAofconstructionprojectsintheregion.Intermsofllinkedtotheimplementationofurbanruralconstructionlincreasedecreasereplacementindicatsfpriityareasproject.gesintotheprojectsofwaterelectricityadminist

2、rativegespreferentialpolicies.Intheareaoftaxationsettledinareasofindustryitsproductioncompanywithin5yearsafterthecompletionoffiscalincentivestoenterprises.Intermsoffinancingintegrationofltaxfinancialotherresourcesconstru

3、ct“Governmentcreditbusinesscredit“creditsystemestablishmentofmarketizationcommercializationmodernizationoftheinvestmentfinancingplatfmeffectiveBankenterprisedockingencouragesprivatecapitalintotheParktoraiseindustrydevelo

4、pmentfund.5optimizetheenvironmentserviceindustries.Tocreate“policylowlsHighlsintegrityofserviceldevelopmentl“asthegoaltooptimizetheareaunderdevelopmentenvironment.Alladministrativelawenfcementdepartmentstoappointafulltim

5、epersonnelstationedinareasdedicatedtocodinatingsolvingproblemsassociatedwithbusinessesinthissect.Whentherearesubstantialissuessectleadersarrangedtopersonallyinterveneinpersoninpersonpushtangibleareabuildingagreenlighteas

6、yline.Tofurtherreducestardizeadministrativeexaminationapprovalitemssimplifyexaminationapprovallinksimproveefficiencyaccdingtothe...Sincetheeducationalpracticeofthemasslineofthepartyhimselfseriouslyintheeducationpractical

7、controlcentral“eightrules“opposing“thefourwinds“practicing“threeSuns“checkthespiritofJiaoYuluideologysolicitopinionsbasedonoutstingproblemscheckedswingcarefulanalysisreflection.Willnowcheckreptisasfollows:firstadherencet

8、othepartyspoliticaldisciplineeightinthecentralprovisionchangethestyleofthebasicsituationof1incompliancewiththepartyspoliticaldisciplines.ConscientiouslyabidebythepartyspoliticaldisciplineabidebytheConstitutiontherulesreg

9、ulationsofthepartyinthepoliticalideologicalmaintainhighlyconsistentwiththeCPCCentralCommitteeontheactionthereisnoviolationofthepartyspoliticaldisciplineproblems.2intheimplementationofthecentralauthitiesoftheeightprovisio

10、ns.Improvingresearchimprovingresearchmethodsbuttherearelessgrassrootsunitsprimaryfirsthaninadequategraspoftheproblemwhichistobestrengthenedinthefuture.Secondconstructionstrictlyinaccdancewiththeprovisionstostreamlineimpr

11、ovethequalityofmeetingsoftheConference.Thirdstreamliningfilebriefscultureinvolvesallaspectsofpropagaideologysometimesduetothepracticalneedsofinventionnotificationsthisareaneedsfurtherstreamlining.Fourarestardvisitsexcept

12、asrequiredtoparticipateintrainingnootheractivity.Fiveistoimprovenewsreptingfpropagawkstrictlyaccdingtotheregulations.Sixisstrictlyyourpresentationpublishedstrictlyaccdingtotheregulations.Sevenisstrictlythriftrequiredtheu

13、seofvehiclesofficespacecpatehospitality.3changethestyle.Propagaideologicalwkofthenewsituationnewrequirementsofthenewtaskshaddonealotoffruitfulwkhasmademanyachievementsbutfurtherclosertothegrassrootsclosetorealityclosetot

14、hemassesalsoinadequateinnovationmustcontinuetoimprove.Secondthe“fourwinds“someoutstingissues1opposefmalism.Onetheyisthathedidntwithlessclosecontact.Theeticalstudyofconsciousnessisnothighenoughsystemperfmanceisnotstrongen

15、oughmepassivelearningactivelearningfewgeneralitieslearnmedelvingintoless.EspeciallybasedonrationalthinkingonmajissuesapplyingtheytoguidethewkdoneisnotgoodenoughnotreallyunderstgraspthespiritessenceofthescientificOutlooko

16、ndevelopmentdidnottrulyachievemasterytoapplytoacertainextentaffectthedevelopmentimplementationofideasinitiatives.Secondwkarrangementslesssupervision.Propagaideologicalwkistheobjectivewhichneedstokeepthecontinuityefftsdep

17、loyedbutstressedinthewktimelesssupervision.Fexamplecolweekendsinthesummertheatricalactivitiescitysquareperfmancesurgingtownshipscommunitiesruralareasshowstheimplementationisinadequateinsufficientculturalaneducationalrole

18、toplay.Thirdbaseenoughmastergrasslessreal.PropagaideologicalwkinthenewsituationofacteristicsregularityofenoughdeepenoughfgrassrootspublicopinionDynamicssurveyfgrassrootstypicallydriveless.Fexampleruralcultureteamactive..

19、.Imnotactivelytaketheinitiativetotakeupthelackofspiritofdaringtoresultinginsomejobhadalotofpowerbutnotangibleresults.Thirdinnovationlackofmotivation.Emancipationdidnotendinnovationdoesnotexist.Inpracticalwknotyourheadpre

20、viouswkexperiencelackofinnovationinitiativesstudyontheacteristicsofpropagaideologicalwkunderthenewsituationthroughgripongrassrootsideologicaltrendschangesarenotdeeptopromotenewinitiativesexplenewmethodsofideologicalcultu

21、ralwkisnotmuchsomelackofrelevancetimeliness.4disciplineloweringhardwkarelacking.Whilewkingenterprisingspiritdown.Norealsolutiontotreatyourselfrightcrectlytreatpasthonstheircomplacencywktoseetheirscesmelesscheckinghisowns

22、htcomingsliketolistentothepraisesatisfiedfaceonlinepromotiontherearetypicallackofhighstardsstrictrequirementstheeffectisreal.Secondharddriveless.Onhard初級(jí)會(huì)計(jì)電算化第1章練習(xí)題一、在每小題給出的四個(gè)備選答案中，只有一個(gè)正確的答案，請(qǐng)將所選答案的字母填在題后的括一、在每小題給出的四個(gè)備選答

23、案中，只有一個(gè)正確的答案，請(qǐng)將所選答案的字母填在題后的括號(hào)內(nèi)。每小題號(hào)內(nèi)。每小題1分，共分，共20分1.（）工作不屬于賬務(wù)處理的內(nèi)容。A、設(shè)置賬戶B、填制憑證C、財(cái)產(chǎn)清查D、登記賬簿正確答案：C解析：賬務(wù)處理的主要工作是憑證和賬簿處理，財(cái)產(chǎn)清查工作不屬于賬務(wù)處理的內(nèi)容。2.（）年，財(cái)政部和中國會(huì)計(jì)學(xué)會(huì)正式提出了“會(huì)計(jì)電算化”一詞。A、1979B、1981C、1983D、1987正確答案：B解析：1981年，財(cái)政部和中國會(huì)計(jì)學(xué)會(huì)正式提出了

24、“會(huì)計(jì)電算化”一詞。3.（）是指專門用于會(huì)計(jì)核算工作的計(jì)算機(jī)應(yīng)用軟件，包括采用各種計(jì)算機(jī)語言編制的用于會(huì)計(jì)核算工作的計(jì)算機(jī)程序。A、會(huì)計(jì)處理軟件B、會(huì)計(jì)核算軟件C、會(huì)計(jì)管理軟件D、會(huì)計(jì)決策軟件正確答案：B解析：會(huì)計(jì)核算軟件是指專門用于會(huì)計(jì)核算工作的計(jì)算機(jī)應(yīng)用軟件，包括采用各種計(jì)算機(jī)語言編制的用于會(huì)計(jì)核算工作的計(jì)算機(jī)程序和文檔。4.“會(huì)計(jì)電算化”一詞產(chǎn)生于（）A、1981B、1979C、1989D、1994正確答案：A解析：“會(huì)計(jì)電算化”

25、一詞產(chǎn)生于1981年。5.1983年至1987年期間，隨著計(jì)算機(jī)技術(shù)的進(jìn)步和經(jīng)濟(jì)的發(fā)展，部分單位陸續(xù)自行開發(fā)會(huì)計(jì)軟件，這個(gè)階段被稱為（）A、緩慢發(fā)展階段B、有組織、有計(jì)劃的穩(wěn)步發(fā)展階段C、自發(fā)發(fā)展階段D、自由發(fā)展階段正確答案：C解析：1983年至1987年期間，部分單位陸續(xù)自行開發(fā)會(huì)計(jì)軟件的階段叫做自發(fā)發(fā)展階段。6.1994年，我國頒布了()。A、《會(huì)計(jì)電算化管理方法》B、《會(huì)計(jì)電算化初級(jí)知識(shí)培訓(xùn)大綱》C、《會(huì)計(jì)電算化知識(shí)培訓(xùn)管理辦法（

26、試行）》D、《會(huì)計(jì)核算軟件管理的幾項(xiàng)規(guī)定（試行）》正確答案：A解析：1994年，我國頒布了《會(huì)計(jì)電算化管理方法》。7.按會(huì)計(jì)信息共享與否劃分，會(huì)計(jì)軟件可以分為（）和網(wǎng)絡(luò)版會(huì)計(jì)軟件。A、會(huì)計(jì)核算軟件B、單用戶會(huì)計(jì)軟件C、管理型會(huì)計(jì)軟件D、決策型會(huì)計(jì)軟件正確答案：B解析：按會(huì)計(jì)信息共享與否劃分，會(huì)計(jì)軟件可以分為單用戶和網(wǎng)絡(luò)版會(huì)計(jì)軟件。8.保證輸入計(jì)算機(jī)內(nèi)會(huì)計(jì)數(shù)據(jù)的合法與正確，會(huì)計(jì)軟件處理正確，當(dāng)天的業(yè)務(wù)應(yīng)及時(shí)記賬是屬于保證輸入計(jì)算機(jī)內(nèi)會(huì)計(jì)數(shù)

27、據(jù)的合法與正確，會(huì)計(jì)軟件處理正確，當(dāng)天的業(yè)務(wù)應(yīng)及時(shí)記賬是屬于日常操作管理制度中的（日常操作管理制度中的（）內(nèi)容。）內(nèi)容。A、計(jì)算機(jī)系統(tǒng)使用管理B、上機(jī)操作管理C、會(huì)計(jì)業(yè)務(wù)處理程序的管理D、會(huì)計(jì)檔案管理theprincipleofsimplifiedEIAofconstructionprojectsintheregion.Intermsofllinkedtotheimplementationofurbanruralconstruction

28、lincreasedecreasereplacementindicatsfpriityareasproject.gesintotheprojectsofwaterelectricityadministrativegespreferentialpolicies.Intheareaoftaxationsettledinareasofindustryitsproductioncompanywithin5yearsafterthecomplet

29、ionoffiscalincentivestoenterprises.Intermsoffinancingintegrationofltaxfinancialotherresourcesconstruct“Governmentcreditbusinesscredit“creditsystemestablishmentofmarketizationcommercializationmodernizationoftheinvestmentf

30、inancingplatfmeffectiveBankenterprisedockingencouragesprivatecapitalintotheParktoraiseindustrydevelopmentfund.5optimizetheenvironmentserviceindustries.Tocreate“policylowlsHighlsintegrityofserviceldevelopmentl“asthegoalto

31、optimizetheareaunderdevelopmentenvironment.Alladministrativelawenfcementdepartmentstoappointafulltimepersonnelstationedinareasdedicatedtocodinatingsolvingproblemsassociatedwithbusinessesinthissect.Whentherearesubstantial

32、issuessectleadersarrangedtopersonallyinterveneinpersoninpersonpushtangibleareabuildingagreenlighteasyline.Tofurtherreducestardizeadministrativeexaminationapprovalitemssimplifyexaminationapprovallinksimproveefficiencyaccd

33、ingtothe...Sincetheeducationalpracticeofthemasslineofthepartyhimselfseriouslyintheeducationpracticalcontrolcentral“eightrules“opposing“thefourwinds“practicing“threeSuns“checkthespiritofJiaoYuluideologysolicitopinionsbase

34、donoutstingproblemscheckedswingcarefulanalysisreflection.Willnowcheckreptisasfollows:firstadherencetothepartyspoliticaldisciplineeightinthecentralprovisionchangethestyleofthebasicsituationof1incompliancewiththepartyspoli

35、ticaldisciplines.ConscientiouslyabidebythepartyspoliticaldisciplineabidebytheConstitutiontherulesregulationsofthepartyinthepoliticalideologicalmaintainhighlyconsistentwiththeCPCCentralCommitteeontheactionthereisnoviolati

36、onofthepartyspoliticaldisciplineproblems.2intheimplementationofthecentralauthitiesoftheeightprovisions.Improvingresearchimprovingresearchmethodsbuttherearelessgrassrootsunitsprimaryfirsthaninadequategraspoftheproblemwhic

37、histobestrengthenedinthefuture.SecondconstructionstrictlyinaccdancewiththeprovisionstostreamlineimprovethequalityofmeetingsoftheConference.Thirdstreamliningfilebriefscultureinvolvesallaspectsofpropagaideologysometimesdue

38、tothepracticalneedsofinventionnotificationsthisareaneedsfurther初級(jí)會(huì)計(jì)電算化第1章—練習(xí)題streamlining.Fourarestardvisitsexceptasrequiredtoparticipateintrainingnootheractivity.Fiveistoimprovenewsreptingfpropagawkstrictlyaccdingtother

39、egulations.Sixisstrictlyyourpresentationpublishedstrictlyaccdingtotheregulations.Sevenisstrictlythriftrequiredtheuseofvehiclesofficespacecpatehospitality.3changethestyle.Propagaideologicalwkofthenewsituationnewrequiremen

40、tsofthenewtaskshaddonealotoffruitfulwkhasmademanyachievementsbutfurtherclosertothegrassrootsclosetorealityclosetothemassesalsoinadequateinnovationmustcontinuetoimprove.Secondthe“fourwinds“someoutstingissues1opposefmalism

41、.Onetheyisthathedidntwithlessclosecontact.Theeticalstudyofconsciousnessisnothighenoughsystemperfmanceisnotstrongenoughmepassivelearningactivelearningfewgeneralitieslearnmedelvingintoless.Especiallybasedonrationalthinking

42、onmajissuesapplyingtheytoguidethewkdoneisnotgoodenoughnotreallyunderstgraspthespiritessenceofthescientificOutlookondevelopmentdidnottrulyachievemasterytoapplytoacertainextentaffectthedevelopmentimplementationofideasiniti

43、atives.Secondwkarrangementslesssupervision.Propagaideologicalwkistheobjectivewhichneedstokeepthecontinuityefftsdeployedbutstressedinthewktimelesssupervision.Fexamplecolweekendsinthesummertheatricalactivitiescitysquareper

44、fmancesurgingtownshipscommunitiesruralareasshowstheimplementationisinadequateinsufficientculturalaneducationalroletoplay.Thirdbaseenoughmastergrasslessreal.Propagaideologicalwkinthenewsituationofacteristicsregularityofen

45、oughdeepenoughfgrassrootspublicopinionDynamicssurveyfgrassrootstypicallydriveless.Fexampleruralcultureteamactive...Imnotactivelytaketheinitiativetotakeupthelackofspiritofdaringtoresultinginsomejobhadalotofpowerbutnotangi

46、bleresults.Thirdinnovationlackofmotivation.Emancipationdidnotendinnovationdoesnotexist.Inpracticalwknotyourheadpreviouswkexperiencelackofinnovationinitiativesstudyontheacteristicsofpropagaideologicalwkunderthenewsituatio

47、nthroughgripongrassrootsideologicaltrendschangesarenotdeeptopromotenewinitiativesexplenewmethodsofideologicalculturalwkisnotmuchsomelackofrelevancetimeliness.4disciplineloweringhardwkarelacking.Whilewkingenterprisingspir

48、itdown.Norealsolutiontotreatyourselfrightcrectlytreatpasthonstheircomplacencywktoseetheirscesmelesscheckinghisownshtcomingsliketolistentothepraisesatisfiedfaceonlinepromotiontherearetypicallackofhighstardsstrictrequireme

49、ntstheeffectisreal.Secondharddriveless.Onhard3解析：會(huì)計(jì)電算化具有提高工作效率、促進(jìn)會(huì)計(jì)工作職能轉(zhuǎn)變和提高會(huì)計(jì)工作職能意義。17.國內(nèi)商品性會(huì)計(jì)軟件報(bào)價(jià)一般應(yīng)包含（國內(nèi)商品性會(huì)計(jì)軟件報(bào)價(jià)一般應(yīng)包含（）幾部分。）幾部分。A、軟件價(jià)格和售后服務(wù)與培訓(xùn)價(jià)格B、會(huì)計(jì)軟件價(jià)格C、操作系統(tǒng)和會(huì)計(jì)軟件價(jià)格D、操作系統(tǒng)和服務(wù)價(jià)格正確答案：A解析：商品化會(huì)計(jì)軟件經(jīng)銷商的售后服務(wù)質(zhì)量，也是選購軟件時(shí)不可忽視的問

50、題。這既是企事業(yè)單位會(huì)計(jì)軟件正常運(yùn)行的保障條件之一，也是會(huì)計(jì)軟件開發(fā)經(jīng)營單位的營銷策略，國內(nèi)商品化會(huì)計(jì)軟件報(bào)價(jià)一般已經(jīng)包含軟件價(jià)格和售后服務(wù)與培訓(xùn)價(jià)格。18.會(huì)計(jì)電算化簡單說就是（會(huì)計(jì)電算化簡單說就是（）在會(huì)計(jì)計(jì)算中的應(yīng)用。）在會(huì)計(jì)計(jì)算中的應(yīng)用。A、會(huì)計(jì)理論B、會(huì)計(jì)準(zhǔn)則C、計(jì)算機(jī)技術(shù)D、會(huì)計(jì)法規(guī)正確答案：C解析：會(huì)計(jì)電算化簡單說就是計(jì)算機(jī)技術(shù)在會(huì)計(jì)計(jì)算中的應(yīng)用。19.會(huì)計(jì)電算化是在（會(huì)計(jì)電算化是在（）產(chǎn)生的。）產(chǎn)生的。A、1946年美國

51、B、1954年美國C、1981年中國D、1979年中國正確答案：B解析：會(huì)計(jì)電算化是在1954年美國產(chǎn)生的。20.會(huì)計(jì)工作由手工核算方式向電算化核算方式進(jìn)行轉(zhuǎn)換，主要是通過（會(huì)計(jì)工作由手工核算方式向電算化核算方式進(jìn)行轉(zhuǎn)換，主要是通過（）進(jìn)行的。）進(jìn)行的。A、會(huì)計(jì)科目B、科目余額C、會(huì)計(jì)憑證D、會(huì)計(jì)賬簿正確答案：B解析：手工核算數(shù)據(jù)向電算化核算數(shù)據(jù)進(jìn)行轉(zhuǎn)換，主要是通過錄入科目余額來完成的。21.會(huì)計(jì)核算軟件各功能模塊是通過（會(huì)計(jì)核算軟件各

52、功能模塊是通過（）以記賬憑證為接口連接起來的。）以記賬憑證為接口連接起來的。A、報(bào)表生成與匯總模塊B、工資核算模塊C、賬務(wù)處理核算D、成本核算模塊正確答案：C解析：會(huì)計(jì)核算軟件各功能模塊是通過賬務(wù)處理以記賬憑證為接口連接起來的。22.會(huì)計(jì)核算軟件系統(tǒng)處于中心地位的是（會(huì)計(jì)核算軟件系統(tǒng)處于中心地位的是（）。A、賬務(wù)處理系統(tǒng)B、報(bào)表系統(tǒng)C、工資核算系統(tǒng)D、以上全部正確答案：A解析：會(huì)計(jì)核算軟件的主要功能模塊也常被稱為子系統(tǒng)。其中賬務(wù)處理模塊

53、是會(huì)計(jì)核算軟件的核心模塊，該模塊以記賬憑證為接口與其他功能模塊有機(jī)地連接在一起。工資核算、固定資產(chǎn)核算、存貨核算、成本核算、應(yīng)收應(yīng)付核算等模塊均能實(shí)現(xiàn)相應(yīng)會(huì)計(jì)業(yè)務(wù)的明細(xì)分類核算。23.會(huì)計(jì)軟件系統(tǒng)可以是一個(gè)獨(dú)立的系統(tǒng)，也可以是（會(huì)計(jì)軟件系統(tǒng)可以是一個(gè)獨(dú)立的系統(tǒng)，也可以是（）的一個(gè)子系統(tǒng)。）的一個(gè)子系統(tǒng)。A、ERPB、AISC、WindowsD、Excel正確答案：A解析：會(huì)計(jì)軟件系統(tǒng)可以是一個(gè)獨(dú)立的系統(tǒng)，也可以是解析：會(huì)計(jì)軟件系統(tǒng)可以是

54、一個(gè)獨(dú)立的系統(tǒng)，也可以是ERP的一個(gè)子系統(tǒng)。的一個(gè)子系統(tǒng)。24.會(huì)計(jì)軟件主要包括以下幾種，其中哪一種不是？（會(huì)計(jì)軟件主要包括以下幾種，其中哪一種不是？（）A、核算型軟件B、決策型軟件C、管理型軟件D、實(shí)時(shí)控制軟件正確答案：D解析：會(huì)計(jì)軟件主要包括：核算型軟件、管理型軟件和決策型軟件。25.計(jì)算機(jī)會(huì)計(jì)信息系統(tǒng)中的存貨管理、往來賬管理等模塊屬于（計(jì)算機(jī)會(huì)計(jì)信息系統(tǒng)中的存貨管理、往來賬管理等模塊屬于（）。A、電算化會(huì)計(jì)核算子系統(tǒng)B、電算化會(huì)計(jì)