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会计从业资格考试模拟试卷《财经法规与会计职业道德》试题及答案!!![推荐]

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living standards, poor farmers in les s than com plete eliminati on of 46 00 Yua n, 894 9, 190 08. "Five waters r ule": the County investe d 2.16 9 billi on y uan, similar counti es line the city' s first complete t he 42 km of sew age pi pe netw ork constr uction, completi on rate ranke d first in the city, w on the provincial r ural sewage treatment w ork better; key polluti on sour ces s uch as el ectroplating, papermaking, chemical industry management through verificati on a nd a cceptance of the muni cipal g overnment, t he County removed Black a nd odorous River, River waste, beginning of river e col ogical rest oration effects. "Three modified a split" as pects : County total demoliti on ill egal area up 2.75 9 million square meters, complete d City is sue d annual task of 153%, s plit against area ranking city se cond; compl eted "three modified" area 4.8 46 million s quare meters, com pleted City i ssue d annua l task of 403%, ranki ng city thir d, whi ch vil lage in the a target compl eted total city ra nking first; County Gover nment was named city level "three modified a s plit" work adva nce d. T hese a chiev ements are hard w on a nd s hould be appreciate d. H owever, we are fully aware, t he ne w peri od, a nd w ork in t he countryside a nd t he envir onme nt facing hig her sta ndards and requirements, provi ncial party Committee offe r ed to hig h level build a com prehe nsive wel l-off s ociety goal re quire s "no filth, dirty envir onme nt illegal buildi ngs, i nto a well -off"; muni cipal party Committee als o pr oposes t o build i nto the w ell-off benchmark goal s of the city. Compare d with the superi or claim, "South Gate of XX beautiful" goal, my County "San Nong" and e nvironme nt there are a number of weaknesse s and gaps, highlig hted in t he following five as pects : first, agricult ure remaine d "low" pattern. "Low" is refle cted in t he quality and low; s hort, value added of the industry chai n is low ; 123 fusion yield l ow empl oyee age, l ow qualit y. "Small" is reflected in smaller, spe cialize d cooperatives throughout t he County t here were 3, 396, but on the scal e of too little. "San" is refle cted in producti on, ma nagement, s ervice s, de centralize d, centralize d, standardiz ed, brand, information and organizati onal l evel is not high. Second , the countryside is still i n "dirty" phase . "Dirty" is dirty of rural sanitati on sit uation has not cha nged. "Chaos" is a vil lage in rural housing construction planning, construction of di sorder, no drawi ngs, no constructi on, no vetting "four no" phenomenon, heap lyi ng there. " Bad" is the weak rural ba se, village g overna nce i s poor. T hirdly, farmers continued t o be "pers istent" look. "Ol d" is aging, rural la bor for ce accounted for 70% over the age of 50. "Big" is that the reform meas ures ground resistance, s uch as the transa ctions of property rights, l and re pla cement; public s ervice supply gap, r ural education, health car e, pe nsi ons a nd other s ervices can not meet the demand still difficult for poverty alleviati on, w ith empha sis on poverty alleviation and 19 1. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

会计从业资格考试模拟试卷《财经法规与会计职业道德》试题及答案! ! ![推荐]

一、单项选择题。 (每小题 1 分,共 40 分。每题只有一个正确答案,请将答案填涂在答题卡的相应位置。) 1、《企业会计准则》属于( )。 A.会计法律 B.会计法规 C.会计规章 D.地方法规 2、在我国,代表国家对会计工作行使管理职能的政府部门是( )。 A.财政部门 B. 税务部门 C. 审计部门 D.业务主管部门 3、会计档案的保管期限分为定期保管和永久性保管,定期保管的会计档案最长期限为( )年。 A.5 B.10 C.25 D.50 4、下列不属于财务会计报告组成部分的是( )。 A.科目汇总表 B.会计报表 C.会计报表附注 D.财务情况说明书 5、会计工作交接完毕后,下列哪类人员不必在移交清册上签名盖章 ( ) 。 A.会计机构负责人 B.监交人 C.移交人 D.接管人 6、会计人员应当参加继续教育,持证人员每年参加继续教育不得少于( )小时。 A.72 B.48 C.30 D.24 7、 持有会计从业资格证书的人员, 离开会计工作岗位超过一定期限的, 应填写注册登记表。 该期限为 ( ) 。 A.6 个月 B.2 个月 C.3 个月 D.1 个月 8、根据《会计法》规定,对本单位的会计资料的真实性、完整性负责的是( )。 A.会计主管人员 B.单位负责人 C.总会计师 D.会计机构负责人 9、因违法、违纪行为被吊销会计从业资格证书的人员,自被吊销会计从业资格证书之日起( )年内,不 得重新取得会计从业资格证书。 A.1 B.2 C.3 D.5 10、根据《会计法》规定,以下岗位属于会计岗位( )。 A.出纳 B.单位内部审计 C.药房收费员 D.政府审计 11、担任单位的总会计师,必须取得( )以上资格。 A.高级会计师 B.会计师 C.注册会计师 D.助理会计师 12、会计机构负责人办理交接手续,应由( )监交。 A.单位主管会计工作的负责人 B.单位负责人 C.上级主管部门 D.会计人员 13、单位未按规定保管会计资料,致使会计资料毁损、灭失的,可对单位处( )元罚款。

compell ing." Althoug h the "five water treatment" a lot, w ork very har d, but the flood of scie ntific e noug h, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvious, county-wi de focus on river st ill largely inferior five wate r, swimming t he River coul d not be f ound. Five i s "three to split" task still l ies a head. Noti ce of st ock there, ne w constr uction di d not rece ive timely treatment every year (such a s ancestral hall a s unaut hori sed re peated), contrary to t he create d work i s very different from the provincial a nd munici pal sta ndar ds. M eanw hile, whe n im plementation is not in pla ce, generally only focus on illegal construction dem olished, faili ng that s plit that is clear, com bine d dem olition, insufficie nt attention to reconstructi on of old re side ntial areas , urban village s, s hanty tow ns a nd promote poor. 成 完 次 一 积 面 全 法 层 斜 用 采 续 连 。 润 湿 水 时 同 净 干 理 清 污 上 物 杂 的 内 查 检 行 进 等 筋 钢 板 模 、 架 支 对 应 , 前 土 凝 混 筑 浇

To s olve the se pr oblem s, we must enhance t he se nse of respons ibility a nd urgency, i nsist on probl em -ori ented, to take strong measure s, efforts to make up the

"three agricult ure" and "five water treatment", "three to split a" s hort Board, construction of comprehensive safeguards, "Sout h Gate of XX bea utiful" goal of realizi ng. II, and preci sion Shi policy, a nd manpow er playing good "thre e agricultural " work pr otracted "three agri cult ural" work is do economic s oci al devel opme nt the work of base d, county level s the s ector t o accordi ng to "base d agricultural, a nd a nd manpow er rural, a nd development farmers" of requirement s, insi sted agri cultural r ural base d status not s hake, i nsisted hui nong kulak poli cy not weake ned, insi sted reform innovation test not stop, efforts created new er a "three agri cultural" w ork new s ituation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agricultur e struct ural reform, strive to enhance the qua lity and efficiency of agriculture a nd competitivenes s. Focus i s on doi ng the four articles . One is the stea dy increase of grain article. Always tig hten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the a djustme nt of agricultural pla nting str uct ure in the "red line ." Accel erating the construction of grain ribbons, im proving agri cult ural infrastructure, e nha nce food production capacity, improve t he qualit y of agricultural product s, effectively "steady increase of grain" and mai ntain "tong ue." Se cond, i ndustry convergence articl e. Enhance the level of concentration, inte nsificati on of agricult ure, creati ng pr oduction, pr oce ssi ng, distri buti on, sales a nd service in one of the agricultural industrial chain, to break down t he value chain, impr ove added val ue. Pus hing forwar d "the I nternet + agri cultural" model to impr ove agricultural producti on, ma nagement, a nd service l evel, innovati ng the mode of e -commerce marketing of agricultural product s, solve the difficult pr oblem of sal es of agricultural products . Agriculture a nd t ourism, e ducati on, cult ure, health, pension and other dee p integration, develop leis ure, travel

living standards, poor farmers in les s than com plete eliminati on of 46 00 Yua n, 894 9, 190 08. "Five waters r ule": the County investe d 2.16 9 billi on y uan, similar counti es line the city' s first complete t he 42 km of sew age pi pe netw ork constr uction, completi on rate ranke d first in the city, w on the provincial r ural sewage treatment w ork better; key polluti on sour ces s uch as el ectroplating, papermaking, chemical industry management through verificati on a nd a cceptance of the muni cipal g overnment, t he County removed Black a nd odorous River, River waste, beginning of river e col ogical rest oration effects. "Three modified a split" as pects : County total demoliti on ill egal area up 2.75 9 million square meters, complete d City is sue d annual task of 153%, s plit against area ranking cit y se cond; compl eted "three modified" area 4.8 46 million s quare meters, com pleted City i ssue d annua l task of 403%, ranki ng city thir d, whi ch vil lage in the a target compl eted total city ra nking first; County Gover nment was named city level "three modified a s plit" work adva nce d. T hese a chiev ements are hard w on a nd s hould be appreciate d. H owever, we are fully aware, t he ne w peri od, a nd w ork in t he countryside a nd t he envir onme nt facing hig her sta ndards and requirements, provi ncial party Committee offe red to hig h level build a com prehe nsive wel l-off s ociety goal re quire s "no filth, dirty envir onme nt illegal buildi ngs, i nto a well -off"; muni cipal party Committee als o pr oposes t o build i nto the w ell-off benchmark goal s of the city. Compare d with the superi or claim, "So uth Gate of XX beautiful" goal, my County "San Nong" and e nvironme nt there are a number of weaknesse s and gaps, highlig hted in t he following five as pects : first, agricult ure remaine d "low" pattern. "Low" is refle cted in t he quality and low; s hort, value added of the industry chai n is low ; 123 fusion yield l ow empl oyee age, l ow qualit y. "Small" is reflected in smaller, spe cialize d cooperatives throughout t he County t here were 3, 396, but on the scal e of too little. "San" is refle cted in producti on, ma nagement, s ervice s, de centralize d, centralize d, standardiz ed, brand, information and organizati onal l evel is not high. Second, the countryside is still i n "dirty" phase . "Dirty" is dirty of rural sanitati on sit uation has not cha nged. "Chaos" is a village in rural housing construction planning, construction of di sorder, no drawi ngs, no constructi on, no vetting "four no" phenomenon, heap lyi ng there. " Bad" is the weak rural ba se, village g overna nce i s poor. T hirdly, farmers continued t o be "pers istent" look. "Ol d" is aging, rural la bor for ce accounted for 70% over the age of 50. "Big" is that the reform meas ures ground resistance, s uch as t he transa ctions of property rights, l and re pla cement; public s ervice supply gap, r ural education, health car e, pe nsi ons a nd other s ervices can not meet the demand still difficult for poverty alleviati on, w ith empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

A.2000-20000 B.5000-50000 C.3000-50000 D.2000-50000 14、单位对外报送的财务会计报告应由单位负责人( )。 A.签名 B.盖章 C.签名或盖章 D.签名并盖章 15、根据《会计基础工作规范》规定,单位负责人的直系亲属不得担任的会计工作岗位是( )。 A.会计机构负责人 B.出纳 C.稽核 D.会计档案的保管 16、根据《会计法》规定,有权制定国家统一的会计制度的政府部门是( )。 A.国务院 B.国务院财政部门 C.国务院各业务主管部门 D.省政府财政部门 17、 某单位签发一张票面金额为 30 万元的空头支票, 根据法律规定, 持票人有权要求其赔偿的金额为 ( ) 。 A.6000 元 B.10000 元 C.12000 元 D.元 18、存款人只能办理现金缴存,但不得办理现金支取的账户是( )。 A.一般存款账户 B.专用存款账户 C.基本存款账户 D.临时存款账户 19、支票的提示付款期限为自出票日起( )日。 A.5 B.10 C.15 D.30 20、根据规定,票据的出票日期必须使用中文大写,下列表述中,正确的是( )。 A.贰零零叁年零壹拾月零贰拾日 B.贰零零叁年壹拾月零贰拾日 C.贰零零叁年零壹拾月贰拾日 D.贰零零叁年壹拾月贰拾日 21、已开具的发票存根联和发票登记簿应当保存( )年。 A.3 B.5 C.7 D.10 22、一般适用于生产规模较小、账册不建全、会计核算水平低的纳税人的税款征收方式是( )。 A.查账征收 B.查定征收 C.查验征收 D.定期定额征收 23、专门用于结算销售货物和提供加工修理修配劳务的发票是( )。 A.增值税专用发票 B.普通发票 C.专业发票 D.一般普通发票 24、纳税人被工商行政管理机关吊销营业执照的,应当自营业执照被吊销之日起( )日内,向原税务登记 机关申报办理注销税务登记。 A.10 B.15 C.30 D.60 25、职业道德的基本要求是( )。 A.忠于职守 B.为人师表 C.奉献社会 D.爱岗敬业 26、( )是会计人员必备的行为品德,是会计职业道德的灵魂。 A.爱岗敬业 B.客观公正 C.诚实守信 D.坚持准则 27、( )在会计职业道德教育中具有基础性地位。
compell ing." Althoug h the "five water treatment" a lot, w ork very har d, but the flood of scie ntific e noug h, before the treatment a nd water quality improveme nt after the treatment effect is not obvious, county-wi de focus on river st ill largely inferior five wate r, swimming t he River coul d not be f ound. Five i s "three to split" task still l ies a head. Noti ce of st ock there, ne w constr uction di d not rece ive timely treatment every year (such a s ancestral hall a s unaut hori sed re peated), contrary to t he create d work i s very different from the prov incial a nd munici pal sta ndar ds. M eanw hile, whe n im plementation is not in pla ce, generally only focus on illegal construction dem olished, faili ng that s plit that is clear, com bine d dem olition, insufficie nt attention to reconstructi on of old re side ntial areas , urban village s, s hanty tow ns a nd promote poor. 成 完 次 一 积 面 全 法 层 斜 用 采 续 连 。 润 湿 水 时 同 净 干 理 清 污 上 物 杂 的 内 查 检 行 进 等 筋 钢 板 模 、 架 支 对 应 , 前 土 凝 混 筑 浇 To s olve the se pr oblem s, we must enhance t he se nse of respons ibility a nd urgency, i nsist on probl em-ori ented, to take strong measure s, efforts to make up the "three agricult ure" and "five water treatment", "three to split a" s hort Board, construction of comprehensive safeguards, "Sout h Gate of XX bea utiful" goal of realizi ng. II, and preci sion Shi policy, a nd manpow er playing good "thre e agricultural" work pr otracted "three agri cult ural" work is do econ omic s oci al devel opme nt the work of base d, county level s the s ector t o accordi ng to "base d agricultural, a nd a nd manpow er rural, a nd development farmers" of requirement s, insi sted agri cultural r ural base d status not s hake, i nsisted hui nong kulak poli cy not weake ned, insi sted reform innovation test not stop, efforts created new era "three agri cultural" w ork new s ituation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agricultur e struct ural reform, strive to enhance the qua lity and efficiency of agriculture a nd competitivenes s. Focus i s on doi ng the four articles . One is the stea dy increase of grain article. Always tig hten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the a djustme nt of agricultural pla nting str uct ure in the "red line ." Accel erating the construction of grain ribbons, im proving agri cult ural infrastructure, e nha nce food production capacity, improve t he qualit y of agricultural product s, effectively "steady increase of grain" and mai ntain "tong ue." Se cond, i ndustry convergence articl e. Enhance the level of concentration, inte nsificati on of agricult ure, creati ng pr oduction, pr oce ssi ng, distri buti on, sales a nd service in one of the agricultural industrial chain, to break down t he value chain, impr ove added val ue. Pus hing forwar d "the I nternet + agri cultural" model to impr ove agricultural producti on, ma nagement, a nd service l evel, innovati ng the mode of e -commerce marketing of agricultural product s, solve the difficult pr oblem of sal es of agricultural products . Agriculture a nd tourism, e ducati on, cult ure, healt h, pension and other dee p integration, develop leis ure, travel

living standards, poor farmers in les s than com plete eliminati on of 46 00 Yua n, 894 9, 190 08. "Five waters r ule": the County investe d 2.16 9 billi on y uan, similar counti es line the city' s first complete t he 42 km of sew age pi pe netw ork constr uction, completi on rate ranke d first in the city, w on the provincial r ural sewage treatment w ork better; key polluti on sour ces s uch as el ectroplating, papermaking, chemical industry management through verificati on a nd a cceptance of the muni cipal g overnment, t he County removed Black a nd odorous River, River waste, beginning of river e col ogical rest oration effects. "Three modified a split" as pects : County total demoliti on ill egal area up 2.75 9 million square meters, complete d City is sue d annual task of 153%, s plit against area ranking city se cond; compl eted "three modified" area 4.8 46 million s quare meters, com pleted City i ssue d annua l task of 403%, ranki ng city thir d, whi ch vil lage in the a target compl eted tota l city ra nking first; County Gover nment was named city level "three modified a s plit" work adva nce d. T hese a chiev ements are hard w on a nd s hould be appreciate d. H owever, we are fully aware, t he ne w peri od, a nd w ork in t he countryside a nd t he envir onme nt facing hig her sta ndards and requirements, provi ncial party Committee offe red to hig h level build a com prehe nsive wel l -off s ociety goal re quire s "no filth, dirty envir onme nt illegal buildi ngs, i nto a well -off"; muni cipal party Committee als o pr oposes t o build i nto the w ell-off benchmark goal s of the city. Compare d with the superi or claim, "South Gate of XX beautiful" goal, my County "San Nong" and e nvironme nt there are a number of weaknesse s and gaps, highlig hted in t he following five as pects : first, agricult ure remaine d "low" pattern. "Low" is refle cted in t he quality and low; s hort, value added of the industry chai n is low ; 123 fusion yield l ow empl oyee age, l ow qualit y. "Small" is reflected in smaller, spe cialize d cooperatives throughout t he County t here were 3, 396, but on the scal e of too little. "San" is refle cted in producti on, ma nagement, s ervice s, de centralize d, centralize d, standardiz ed, brand, information and organizati onal l evel is not high. Second, the countryside is still i n "dirty" phase . "Dirty" is dirty of rural sanitati on sit uation has not cha nged. "Chaos" is a village in rural housing construction planning, constructio n of di sorder, no drawi ngs, no constructi on, no vetting "four no" phenomenon, heap lyi ng there. " Bad" is the weak rural ba se, village g overna nce i s poor. T hirdly, farmers continued t o be "pers istent" look. "Ol d" is aging, rural la bor for ce accounted for 70% over the age of 50. "Big" is that the reform meas ures ground resistance, s uch as the transa ctions of property rights, l and re pla cement; public s ervice supply gap, r ural education, health car e, pe nsi ons a nd other s ervices can not meet the demand still di fficult for poverty alleviati on, w ith empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

A.形式教育 B.继续教育 C.自我教育 D.学历教育 28、职业道德的出发点和归宿是( )。 A.办事公道 B.忠于职守 C.服务群众 D.奉献社会 29、会计人员对于工作中知悉的商业秘密应依法保守,不得泄露,这是会计职业道德中( )的具体体现。 A.爱岗敬业 B.诚实守信 C.坚持准则 D.客观公正 30、职业道德的性质是由( )决定的。 A.社会实践 B.社会思想关系 C.社会经济关系 D.上层建筑 31、在我国从事会计工作的人员,最基本的任职条件是( )。 A.具备会计专业技术资格 B.担任一定会计职务 C.具有会计从业资格证书 D.具有中专以上专业学历 32、会计从业资格管理机构作出准予颁发会计从业资格证书的决定,应当自作出决定之日起( )天内向申 请人颁发会计从业资格证书。 A.5 B.10 C.15 D.30 33、下列各项中,不符合票据和结算凭证填写要求的是( ). A.中文大写金额数字到“角”为止的,在“角”之后没有“整”字 B.票据的出票日期用阿拉伯数字填写 C.阿拉伯小写金额数字前填写了人民币符号 D.“1 月 15 日”出票的票据,票据的出票日期填写为“零壹月壹拾伍日” 34、会计人员在办理移交手续时,必须保证会计资料完整无缺,不得遗漏。如有短缺,必须查明原因,并 在移交清册中注明,由( )负责。 A.移交人 B 接管人 C 监交人 D 单位负责人 35、会计人员违反《会计法》规定,情节严重的,由县级以上人民政府的( )吊销会计从业资格证书。 A.财政部门 B.审计部门 C.税务部门 D.计划部门 36、根据《会计法》的规定,会计机构和会计人员应当按照国家统一的会计制度的规定对原始凭证进行认 真审核,对不准确、不完整的原始凭证( )。 A.予以退回,并要求按照国家统一的会计制度规定更正、补充 B.向单位负责人请示,并按照单位负责人所签署的意见处理 C.由出具单位重开 D.有权不予接受,并向单位负责人报告 37、( )不属于票据法规定的票据。
compell ing." Althoug h the "five water treatment" a lot, w ork very har d, but the flood of scie ntific e noug h, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvious, county-wi de focus on river st ill largely inferior five wate r, swimming t he River coul d not be f ound. Five i s "three to split" task still l ies a head. Noti ce of st ock there, ne w constr uction di d not rece ive timely treatment every year (such a s ancestral hall a s unaut hori sed re peated), contrary to t he create d work i s very different from the provincial a nd munici pal sta ndar ds. M eanw hile, whe n im plementation is not in pla ce, g enerally only focus on illegal construction dem olished, faili ng that s plit that is clear, com bine d dem olition, insufficie nt attention to reconstructi on of old re side ntial areas , urban village s, s hanty tow ns a nd promote poor. 成 完 次 一 积 面 全 法 层 斜 用 采 续 连 。 润 湿 水 时 同 净 干 理 清 污 上 物 杂 的 内 查 检 行 进 等 筋 钢 板 模 、 架 支 对 应 , 前 土 凝 混 筑 浇 To s olve the se pr oblem s, we m ust enhance t he se nse of respons ibility a nd urgency, i nsist on probl em-ori ented, to take strong measure s, efforts to make up the "three agricult ure" and "five water treatment", "three to split a" s hort Board, construction of comprehensive safeguards, "Sout h Gate of XX bea utiful" goal of realizi ng. II, and preci sion Shi policy, a nd manpow er playing good "thre e agricultural" work pr otracted "three agri cult ural" work is do economic s oci al devel opme nt the work of base d, county level s the s ector t o accordi ng to "base d agricultural, a nd a nd manpow er rural, a nd development farmers" of requirement s, insi sted agri cultural r ural base d status not s hake, i nsisted hui nong kulak poli cy not weake ned, insi sted reform innovation test not stop, efforts created new era "t hree agri cultural" w ork new s ituation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agricultur e struct ural reform, strive to enhance the qua lity and efficiency of agriculture a nd competitivenes s. Focus i s on doi ng the four articles . One is the stea dy increase of grain article. Always tig hten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the a djustme nt of agricultural pla nting str uct ure in the "red line ." Accel erating the construction of grain ribbons, im proving agri cult ural infrastructure, e nha nce food production capacity, improve t he qualit y of agricultural product s, effectively "steady increase of grain" and mai ntain "tong ue." Se cond, i ndustry convergence articl e. Enhance the level of concentration, inte nsificati on of agricult ure, creati ng pr oduction, pr oce ssi ng, distri buti on, sales a nd service in one of the agricultural industrial chain, to break down t he value chain, impr ove added val ue. Pus hing forwar d "the I nternet + agri cultural" model to impr ove agricultural producti on, ma nagement, a nd service l evel, in novati ng the mode of e -commerce marketing of agricultural product s, solve the difficult pr oblem of sal es of agricultural products . Agriculture a nd t ourism, e ducati on, cult ure, health, pension and other dee p integration, develop leis ure, travel

living standards, poor farmers in les s than com plete eliminati on of 46 00 Yua n, 894 9, 190 08. "Five waters r ule": the County investe d 2.16 9 billi on y uan, similar counti es line the city' s first complete t he 42 km of sew age pi pe netw ork constr uction, completi on rate ranke d first in the city, w on the provincial r ural sewage treatment w ork better; key polluti on sour ces s uch as el ectroplating, papermaking, chemical industry management through verificati on a nd a cceptance of the muni cipal g overnment, t he County removed Black a nd odorous River, River waste, beginning of river e col ogical rest oration effects. "Three modified a split" as pects : County total demoliti on ill egal area up 2.75 9 million square meters, complete d City is sue d annual task of 153%, s plit against area ranking cit y se cond; compl eted "three modified" area 4.8 46 million s quare meters, com pleted City i ssue d annua l task of 403%, ranki ng city thir d, whi ch vil lage in the a target compl eted total city ra nking first; County Gover nment was named city level "three modified a s plit" work adva nce d. T hese a chiev ements are hard w on a nd s hould be appreciate d. H owever, we are fully aware, t he ne w peri od, a nd w ork in t he countryside a nd t he envir onme nt facing hig her sta ndards and requirements, provi ncial party Committee offe red to hig h level build a com prehe nsive wel l-off s ociety goal re quire s "no filth, dirty envir onme nt illegal buildi ngs, i nto a well -off"; muni cipal party Committee als o pr oposes t o build i nto the w ell-off benchmark goal s of the city. Compare d with the superi or claim, "So uth Gate of XX beautiful" goal, my County "San Nong" and e nvironme nt there are a number of weaknesse s and gaps, highlig hted in t he following five as pects : first, agricult ure remaine d "low" pattern. "Low" is refle cted in t he quality and low; s hort, value added of the industry chai n is low ; 123 fusion yield l ow empl oyee age, l ow qualit y. "Small" is reflected in smaller, spe cialize d cooperatives throughout t he County t here were 3, 396, but on the scal e of too little. "San" is refle cted in producti on, ma nagement, s ervice s, de centralize d, centralize d, standardiz ed, brand, information and organizati onal l evel is not high. Second, the countryside is still i n "dirty" phase . "Dirty" is dirty of rural sanitati on sit uation has not cha nged. "Chaos" is a village in rural housing construction planning, construction of di sorder, no drawi ngs, no constructi on, no vetting "four no" phenomenon, heap lyi ng there. " Bad" is the weak rural ba se, village g overna nce i s poor. T hirdly, farmers continued t o be "pers istent" look. "Ol d" is aging, rural la bor for ce accounted for 70% over the age of 50. "Big" is that the reform meas ures ground resistance, s uch as t he transa ctions of property rights, l and re pla cement; public s ervice supply gap, r ural education, health car e, pe nsi ons a nd other s ervices can not meet the demand still difficult for poverty alleviati on, w ith empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

A.本票

B.支票

C.汇票

D.发票

38、签发现金银行汇票,对当事人的要求是( )。 A.申请人和收款人必须都是个人 B.申请人和收款人必须都是法人 C.申请人是个人,收款人是法人 39、职业道德产生的直接原因是( A.社会分工 )。 D.申请人是法人,收款人是个人

B.经济发展 C.政治需要 D.职业行为 )。

40、“理万金分文不沾”、“常在河边走,就是不湿鞋”体现的会计职业道德( A.参与管理 B.廉洁自律 C.提高技能 D.强化服务

二、多项选择题。(每小题 2 分,共 40 分。每题有多个正确答案,请将所有答案填涂在答题卡的相应位 置。多选、少选均不得分。) 1、增值税专用发票属于( )。 A.外来原始凭证 B.自制原始凭证 C.一次性原始凭证 D.汇总原始凭证 2、以下属于会计档案的有( )。 A.银行存款余额调节表 B.银行对账单 C.企业年度财务计划 D.会计档案销毁清册 3、财政部门是会计工作的政府监督主体,监督的范围主要有( )。 A.监督各单位是否依法建账 B.监督各单位会计从业人员是否具备会计从业资格 C.监督各单位会计核算是否合法 D.监督各单位会计资料是否真实、完整 4、代理记账机构可以按受委托人的委托,办理以下业务( )。 A.对外提供财务会计报告 B.向税务机关提供税务资料

C.审查企业会计报表,出具审计报告 D.验证企业资本,出具验资报告 5、《会计法》规定,担任会计机构负责人除了取得会计从业资格外,还应当具备( )。 A.高级会计师资格 B.会计师资格 C.三年以上会计工作经验 D.五年以上会计工作经验 6、单位设置会计机构应根据( )来确定。 A.单位规模的大小 C.经营管理的要求 B.经济业务和财务收支的繁简 D.领导意图

7、违反会计制度规定应承担的法律责任有( )。 A.责令限期改正 B.罚款 C.给予行政处分 D.吊销会计从业资格证书 8、根据《会计基础工作规范》规定,出纳人员不得兼任的工作是( )。 A.稽核 B.会计档案保管 C.现金日记账的登记 D.债权、债务账目的登记
compell ing." Althoug h the "five water treatment" a lot, w ork very har d, but the flood of scie ntific e noug h, before the treatment a nd water quality improveme nt after the treatment effect is not obvious, county-wi de focus on river st ill largely inferior five wate r, swimming t he River coul d not be f ound. Five i s "three to split" task still l ies a head. Noti ce of st ock there, ne w constr uction di d not rece ive timely treatment every year (such a s ancestral hall a s unaut hori sed re peated), contrary to t he create d work i s very different from the prov incial a nd munici pal sta ndar ds. M eanw hile, whe n im plementation is not in pla ce, generally only focus on illegal construction dem olished, faili ng that s plit that is clear, com bine d dem olition, insufficie nt attention to reconstructi on of old re side ntial areas , urban village s, s hanty tow ns a nd promote poor. 成 完 次 一 积 面 全 法 层 斜 用 采 续 连 。 润 湿 水 时 同 净 干 理 清 污 上 物 杂 的 内 查 检 行 进 等 筋 钢 板 模 、 架 支 对 应 , 前 土 凝 混 筑 浇 To s olve the se pr oblem s, we must enhance t he se nse of respons ibility a nd urgency, i nsist on probl em-ori ented, to take strong measure s, efforts to make up the "three agricult ure" and "five water treatment", "three to split a" s hort Board, construction of comprehensive safeguards, "Sout h Gate of XX bea utiful" goal of realizi ng. II, and preci sion Shi policy, a nd manpow er playing good "thre e agricultural" work pr otracted "three agri cult ural" work is do econ omic s oci al devel opme nt the work of base d, county level s the s ector t o accordi ng to "base d agricultural, a nd a nd manpow er rural, a nd development farmers" of requirement s, insi sted agri cultural r ural base d status not s hake, i nsisted hui nong kulak poli cy not weake ned, insi sted reform innovation test not stop, efforts created new era "three agri cultural" w ork new s ituation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agricultur e struct ural reform, strive to enhance the qua lity and efficiency of agriculture a nd competitivenes s. Focus i s on doi ng the four articles . One is the stea dy increase of grain article. Always tig hten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the a djustme nt of agricultural pla nting str uct ure in the "red line ." Accel erating the construction of grain ribbons, im proving agri cult ural infrastructure, e nha nce food production capacity, improve t he qualit y of agricultural product s, effectively "steady increase of grain" and mai ntain "tong ue." Se cond, i ndustry convergence articl e. Enhance the level of concentration, inte nsificati on of agricult ure, creati ng pr oduction, pr oce ssi ng, distri buti on, sales a nd service in one of the agricultural industrial chain, to break down t he value chain, impr ove added val ue. Pus hing forwar d "the I nternet + agri cultural" model to impr ove agricultural producti on, ma nagement, a nd service l evel, innovati ng the mode of e -commerce marketing of agricultural product s, solve the difficult pr oblem of sal es of agricultural products . Agriculture a nd tourism, e ducati on, cult ure, healt h, pension and other dee p integration, develop leis ure, travel

living standards, poor farmers in les s than com plete eliminati on of 46 00 Yua n, 894 9, 190 08. "Five waters r ule": the County investe d 2.16 9 billi on y uan, similar counti es line the city' s first complete t he 42 km of sew age pi pe netw ork constr uction, completi on rate ranke d first in the city, w on the provincial r ural sewage treatment w ork better; key polluti on sour ces s uch as el ectroplating, papermaking, chemical industry management through verificati on a nd a cceptance of the muni cipal g overnment, t he County removed Black a nd odorous River, River waste, beginning of river e col ogical rest oration effects. "Three modified a split" as pects : County total demoliti on ill egal area up 2.75 9 million square meters, complete d City is sue d annual task of 153%, s plit against area ranking city se cond; compl eted "three modified" area 4.8 46 million s quare meters, com pleted City i ssue d annua l task of 403%, ranki ng city thir d, whi ch vil lage in the a target compl eted tota l city ra nking first; County Gover nment was named city level "three modified a s plit" work adva nce d. T hese a chiev ements are hard w on a nd s hould be appreciate d. H owever, we are fully aware, t he ne w peri od, a nd w ork in t he countryside a nd t he envir onme nt facing hig her sta ndards and requirements, provi ncial party Committee offe red to hig h level build a com prehe nsive wel l -off s ociety goal re quire s "no filth, dirty envir onme nt illegal buildi ngs, i nto a well -off"; muni cipal party Committee als o pr oposes t o build i nto the w ell-off benchmark goal s of the city. Compare d with the superi or claim, "South Gate of XX beautiful" goal, my County "San Nong" and e nvironme nt there are a number of weaknesse s and gaps, highlig hted in t he following five as pects : first, agricult ure remaine d "low" pattern. "Low" is refle cted in t he quality and low; s hort, value added of the industry chai n is low ; 123 fusion yield l ow empl oyee age, l ow qualit y. "Small" is reflected in smaller, spe cialize d cooperatives throughout t he County t here were 3, 396, but on the scal e of too little. "San" is refle cted in producti on, ma nagement, s ervice s, de centralize d, centralize d, standardiz ed, brand, information and organizati onal l evel is not high. Second, the countryside is still i n "dirty" phase . "Dirty" is dirty of rural sanitati on sit uation has not cha nged. "Chaos" is a village in rural housing construction planning, constructio n of di sorder, no drawi ngs, no constructi on, no vetting "four no" phenomenon, heap lyi ng there. " Bad" is the weak rural ba se, village g overna nce i s poor. T hirdly, farmers continued t o be "pers istent" look. "Ol d" is aging, rural la bor for ce accounted for 70% over the age of 50. "Big" is that the reform meas ures ground resistance, s uch as the transa ctions of property rights, l and re pla cement; public s ervice supply gap, r ural education, health car e, pe nsi ons a nd other s ervices can not meet the demand still di fficult for poverty alleviati on, w ith empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

9、单位负责人不得指使会计机构、会计人员( )。 A.伪造会计资料 B.变造会计资料 C.伪造、变造会计账簿 D.提供虚假财务会计报告 10、对于一般企业、事业单位和组织销毁会计档案,应由( )共同派员监销。 A.同级审计部门 B.单位档案机构 C.单位会计机构 D.同级财政部门 11、根据《会计档案管理办法》规定,在对保管期满的会计档案进行销毁时,( )不得销毁。 A.未结清债权债务的原始凭证 B.正在建设期间的建设单位会计档案 C.所有会计报表类会计档案 D.保管期满但未报废的固定资产购买凭证 12、在以下情况下,存款人可以开立临时存款账户( )。 A.设立临时机构 B.异地临时经营 C.注册验资 D.基本建设基金 13、支票中( )未记载的,可以通过授权补记的方式记载。 A.支票的金额 B.出票日期 C.收款人名称 D.付款人名称 14、下列属于纳税人应当办理税务登记的有( )。 A.应税收入 B.应税财产 C.应税行为 D.所有财产 15、会计人员参与企业管理主要体现在( )。

A.向领导反映经营管理活动中的情况和存在的问题 B.做好记账、算账和报账工作 C.一切按领导的要求去办 D.主动提供合理化建议 16、会计职业道德教育的形式包括( )。 A.接受教育 B.自我教育 C.继续教育 D.学历教育 17、会计职业道德教育的内容包括( )。 A.职业道德观念教育 B.职业道德规范教育 C.职业道德警示教育 D.业务素质、心理素质教育 18、下列各项中,符合会计职业道德“提高技能”要求的有( A.出纳人员向银行工作人员请教辨别假钞的技术 B.会计主管与单位其他会计人员交流隐瞒业务收入的做法 C.会计人员积极参加会计职称培训 D.会计师通过自学提高会计职业判断能力 19、廉洁自律的基本要求是( )。 A.公私公明 B.遵纪守法,抵制行业不正之风 C.重视会计声望 D.保持会计人员从业的独立性
compell ing." Althoug h the "five water treatment" a lot, w ork very har d, but the flood of scie ntific e noug h, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvious, county-wi de focus on river st ill largely inferior five wate r, swimming t he River coul d not be f ound. Five i s "three to split" task still l ies a head. Noti ce of st ock there, ne w constr uction di d not rece ive timely treatment every year (such a s ancestral hall a s unaut hori sed re peated), contrary to t he create d work i s very different from the provincial a nd munici pal sta ndar ds. M eanw hile, whe n im plementation is not in pla ce, g enerally only focus on illegal construction dem olished, faili ng that s plit that is clear, com bine d dem olition, insufficie nt attention to reconstructi on of old re side ntial areas , urban village s, s hanty tow ns a nd promote poor. 成 完 次 一 积 面 全 法 层 斜 用 采 续 连 。 润 湿 水 时 同 净 干 理 清 污 上 物 杂 的 内 查 检 行 进 等 筋 钢 板 模 、 架 支 对 应 , 前 土 凝 混 筑 浇 To s olve the se pr oblem s, we m ust enhance t he se nse of respons ibility a nd urgency, i nsist on probl em-ori ented, to take strong measure s, efforts to make up the "three agricult ure" and "five water treatment", "three to split a" s hort Board, construction of comprehensive safeguards, "Sout h Gate of XX bea utiful" goal of realizi ng. II, and preci sion Shi policy, a nd manpow er playing good "thre e agricultural" work pr otracted "three agri cult ural" work is do economic s oci al devel opme nt the work of base d, county level s the s ector t o accordi ng to "base d agricultural, a nd a nd manpow er rural, a nd development farmers" of requirement s, insi sted agri cultural r ural base d status not s hake, i nsisted hui nong kulak poli cy not weake ned, insi sted reform innovation test not stop, efforts created new era "t hree agri cultural" w ork new s ituation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agricultur e struct ural reform, strive to enhance the qua lity and efficiency of agriculture a nd competitivenes s. Focus i s on doi ng the four articles . One is the stea dy increase of grain article. Always tig hten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the a djustme nt of agricultural pla nting str uct ure in the "red line ." Accel erating the construction of grain ribbons, im proving agri cult ural infrastructure, e nha nce food production capacity, improve t he qualit y of agricultural product s, effectively "steady increase of grain" and mai ntain "tong ue." Se cond, i ndustry convergence articl e. Enhance the level of concentration, inte nsificati on of agricult ure, creati ng pr oduction, pr oce ssi ng, distri buti on, sales a nd service in one of the agricultural industrial chain, to break down t he value chain, impr ove added val ue. Pus hing forwar d "the I nternet + agri cultural" model to impr ove agricultural producti on, ma nagement, a nd service l evel, in novati ng the mode of e -commerce marketing of agricultural product s, solve the difficult pr oblem of sal es of agricultural products . Agriculture a nd t ourism, e ducati on, cult ure, health, pension and other dee p integration, develop leis ure, travel

)。

living standards, poor farmers in les s than com plete eliminati on of 46 00 Yua n, 894 9, 190 08. "Five waters r ule": the County investe d 2.16 9 billi on y uan, similar counti es line the city' s first complete t he 42 km of sew age pi pe netw ork constr uction, completi on rate ranke d first in the city, w on the provincial r ural sewage treatment w ork better; key polluti on sour ces s uch as el ectroplating, papermaking, chemical industry management through verificati on a nd a cceptance of the muni cipal g overnment, t he County removed Black a nd odorous River, River waste, beginning of river e col ogical rest oration effects. "Three modified a split" as pects : County total demoliti on ill egal area up 2.75 9 million square meters, complete d City is sue d annual task of 153%, s plit against area ranking cit y se cond; compl eted "three modified" area 4.8 46 million s quare meters, com pleted City i ssue d annua l task of 403%, ranki ng city thir d, whi ch vil lage in the a target compl eted total city ra nking first; County Gover nment was named city level "three modified a s plit" work adva nce d. T hese a chiev ements are hard w on a nd s hould be appreciate d. H owever, we are fully aware, t he ne w peri od, a nd w ork in t he countryside a nd t he envir onme nt facing hig her sta ndards and requirements, provi ncial party Committee offe red to hig h level build a com prehe nsive wel l-off s ociety goal re quire s "no filth, dirty envir onme nt illegal buildi ngs, i nto a well -off"; muni cipal party Committee als o pr oposes t o build i nto the w ell-off benchmark goal s of the city. Compare d with the superi or claim, "So uth Gate of XX beautiful" goal, my County "San Nong" and e nvironme nt there are a number of weaknesse s and gaps, highlig hted in t he following five as pects : first, agricult ure remaine d "low" pattern. "Low" is refle cted in t he quality and low; s hort, value added of the industry chai n is low ; 123 fusion yield l ow empl oyee age, l ow qualit y. "Small" is reflected in smaller, spe cialize d cooperatives throughout t he County t here were 3, 396, but on the scal e of too little. "San" is refle cted in producti on, ma nagement, s ervice s, de centralize d, centralize d, standardiz ed, brand, information and organizati onal l evel is not high. Second, the countryside is still i n "dirty" phase . "Dirty" is dirty of rural sanitati on sit uation has not cha nged. "Chaos" is a village in rural housing construction planning, construction of di sorder, no drawi ngs, no constructi on, no vetting "four no" phenomenon, heap lyi ng there. " Bad" is the weak rural ba se, village g overna nce i s poor. T hirdly, farmers continued t o be "pers istent" look. "Ol d" is aging, rural la bor for ce accounted for 70% over the age of 50. "Big" is that the reform meas ures ground resistance, s uch as t he transa ctions of property rights, l and re pla cement; public s ervice supply gap, r ural education, health car e, pe nsi ons a nd other s ervices can not meet the demand still difficult for poverty alleviati on, w ith empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

20、会计职业道德中的“坚持准则”一项,这里的“准则”是指( )。 A.会计准则 B.会计法律 C.会计行政法规 D.与会计相关的法律制度 三、判断题。(每小题 1 分,共 20 分。请将答案填涂在答题卡的相应位置,本题不倒扣分。) 1、 记账人员与经济业务或会计事项的审批人员、 经办员、 财务保管人员的职责权限应当明确, 并相互分离、 相互制约。 2、原始凭证记载的金额如有错误,可由出具单位重开或更正。 3、会计账簿应按页次顺序连续登记,不得跳行、隔页。 4、年度结账日为公历年度每年的 12 月 31 日。 5、会计人员调往外地继续从事会计工作的, 应当在新工作地的财政部门重新参加会计从业资格考试并办理 申请手续。 6、报名参加会计专业技术资格考试的人员,必须具备会计从业资格,持有会计从业资格证书。 7、会计核算必须以实际发生的经济业务事项为前提。 8、会计人员移交时,其接替人员既可以继续使用移交的会计账簿,也可以另立新账。 9、单位、个人和银行办理支付结算,必须使用按中国人民银行统一规定印制的票据和结算凭证。 10、使用繁体字填写的票据,银行不予受理。 11、票据的出票日期使用小写的,银行可以受理,但由此造成的损失,出票人自行负责。 12、出票人和保证人属于票据的基本当事人. 13、凡是增值税一般纳税人,都可领取增值税专用发票。 14、根据法律规定,将货物用于集体福利和个人消费的不得开具增值税专用发票。 15、纳税人欠缴税款,同时又被国家行政机关处以罚款的,税款不得优先于罚款执行。 16、检查人员进行发票检查时,应当出具税务检查证,否则,被查单位和个人有权拒绝检查。 17、会计行为的规范化主要依赖于会计人员的道德信念、道德品质来实现。 18、爱岗是敬业的前提和基础,敬业是爱岗的具体表现和升华。 19、开展《会计法》执法检查,同时也是对会计人员是否遵守会计职业道德规范情况进行检查。 20、会计人员违背了会计职业道德,也就违反了法律规定. 参考答案 一、单项选择题 1B 2A 3C 4A 5A 6D 7A 8B 9D 10A 11B 12B 13C 14D 15A 16B 17A 18A 19B 20A 21B 22B 23A 24B 25A 26B 27D 28D 29B 30C 31C 32B 33B 34A 35A 36A 37D 38A 39A 40B
compell ing." Althoug h the "five water treatment" a lot, w ork very har d, but the flood of scie ntific e noug h, before the treatment a nd water quality improveme nt after the treatment effect is not obvious, county-wi de focus on river st ill largely inferior five wate r, swimming t he River coul d not be f ound. Five i s "three to split" task still l ies a head. Noti ce of st ock there, ne w constr uction di d not rece ive timely treatment every year (such a s ancestral hall a s unaut hori sed re peated), contrary to t he create d work i s very different from the prov incial a nd munici pal sta ndar ds. M eanw hile, whe n im plementation is not in pla ce, generally only focus on illegal construction dem olished, faili ng that s plit that is clear, com bine d dem olition, insufficie nt attention to reconstructi on of old re side ntial areas , urban village s, s hanty tow ns a nd promote poor. 成 完 次 一 积 面 全 法 层 斜 用 采 续 连 。 润 湿 水 时 同 净 干 理 清 污 上 物 杂 的 内 查 检 行 进 等 筋 钢 板 模 、 架 支 对 应 , 前 土 凝 混 筑 浇 To s olve the se pr oblem s, we must enhance t he se nse of respons ibility a nd urgency, i nsist on probl em-ori ented, to take strong measure s, efforts to make up the "three agricult ure" and "five water treatment", "three to split a" s hort Board, construction of comprehensive safeguards, "Sout h Gate of XX bea utiful" goal of realizi ng. II, and preci sion Shi policy, a nd manpow er playing good "thre e agricultural" work pr otracted "three agri cult ural" work is do econ omic s oci al devel opme nt the work of base d, county level s the s ector t o accordi ng to "base d agricultural, a nd a nd manpow er rural, a nd development farmers" of requirement s, insi sted agri cultural r ural base d status not s hake, i nsisted hui nong kulak poli cy not weake ned, insi sted reform innovation test not stop, efforts created new era "three agri cultural" w ork new s ituation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agricultur e struct ural reform, strive to enhance the qua lity and efficiency of agriculture a nd competitivenes s. Focus i s on doi ng the four articles . One is the stea dy increase of grain article. Always tig hten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the a djustme nt of agricultural pla nting str uct ure in the "red line ." Accel erating the construction of grain ribbons, im proving agri cult ural infrastructure, e nha nce food production capacity, improve t he qualit y of agricultural product s, effectively "steady increase of grain" and mai ntain "tong ue." Se cond, i ndustry convergence articl e. Enhance the level of concentration, inte nsificati on of agricult ure, creati ng pr oduction, pr oce ssi ng, distri buti on, sales a nd service in one of the agricultural industrial chain, to break down t he value chain, impr ove added val ue. Pus hing forwar d "the I nternet + agri cultural" model to impr ove agricultural producti on, ma nagement, a nd service l evel, innovati ng the mode of e -commerce marketing of agricultural product s, solve the difficult pr oblem of sal es of agricultural products . Agriculture a nd tourism, e ducati on, cult ure, healt h, pension and other dee p integration, develop leis ure, travel

living standards, poor farmers in les s than com plete eliminati on of 46 00 Yua n, 894 9, 190 08. "Five waters r ule": the County investe d 2.16 9 billi on y uan, similar counti es line the city' s first complete t he 42 km of sew age pi pe netw ork constr uction, completi on rate ranke d first in the city, w on the provincial r ural sewage treatment w ork better; key polluti on sour ces s uch as el ectroplating, papermaking, chemical industry management through verificati on a nd a cceptance of the muni cipal g overnment, t he County removed Black a nd odorous River, River waste, beginning of river e col ogical rest oration effects. "Three modified a split" as pects : County total demoliti on ill egal area up 2.75 9 million square meters, complete d City is sue d annual task of 153%, s plit against area ranking city se cond; compl eted "three modified" area 4.8 46 million s quare meters, com pleted City i ssue d annua l task of 403%, ranki ng city thir d, whi ch vil lage in the a target compl eted tota l city ra nking first; County Gover nment was named city level "three modified a s plit" work adva nce d. T hese a chiev ements are hard w on a nd s hould be appreciate d. H owever, we are fully aware, t he ne w peri od, a nd w ork in t he countryside a nd t he envir onme nt facing hig her sta ndards and requirements, provi ncial party Committee offe red to hig h level build a com prehe nsive wel l -off s ociety goal re quire s "no filth, dirty envir onme nt illegal buildi ngs, i nto a well -off"; muni cipal party Committee als o pr oposes t o build i nto the w ell-off benchmark goal s of the city. Compare d with the superi or claim, "South Gate of XX beautiful" goal, my County "San Nong" and e nvironme nt there are a number of weaknesse s and gaps, highlig hted in t he following five as pects : first, agricult ure remaine d "low" pattern. "Low" is refle cted in t he quality and low; s hort, value added of the industry chai n is low ; 123 fusion yield l ow empl oyee age, l ow qualit y. "Small" is reflected in smaller, spe cialize d cooperatives throughout t he County t here were 3, 396, but on the scal e of too little. "San" is refle cted in producti on, ma nagement, s ervice s, de centralize d, centralize d, standardiz ed, brand, information and organizati onal l evel is not high. Second, the countryside is still i n "dirty" phase . "Dirty" is dirty of rural sanitati on sit uation has not cha nged. "Chaos" is a village in rural housing construction planning, constructio n of di sorder, no drawi ngs, no constructi on, no vetting "four no" phenomenon, heap lyi ng there. " Bad" is the weak rural ba se, village g overna nce i s poor. T hirdly, farmers continued t o be "pers istent" look. "Ol d" is aging, rural la bor for ce accounted for 70% over the age of 50. "Big" is that the reform meas ures ground resistance, s uch as the transa ctions of property rights, l and re pla cement; public s ervice supply gap, r ural education, health car e, pe nsi ons a nd other s ervices can not meet the demand still di fficult for poverty alleviati on, w ith empha sis on poverty alleviation and 191. "Har d" is a "peasa nts, pea sants . Four water effects still la cks

二、多项选择题 1AC 2ABD 3ABCD 4AB 5BC 6ABC 7ABCD 8ABD 9ABCD 10BC 11ABD 12ABC 13AC 14ABC 15ABD 16AB 17ABCD 18ACD 19ABC 20ABCD 三、判断题 1√ 2× 3 √ 4 √ 5 × 6 √ 7 √ 8× 9 √ 10× 11× 12 × 13× 14√ 15× 16√ 17 √ 18 √ 19 √ 20 ×

compell ing." Althoug h the "five water treatment" a lot, w ork very har d, but the flood of scie ntific e noug h, before the treatm ent a nd water quality improveme nt after the treatment effect is not obvious, county-wi de focus on river st ill largely inferior five wate r, swimming t he River coul d not be f ound. Five i s "three to split" task still l ies a head. Noti ce of st ock there, ne w constr uction di d not rece ive timely treatment every year (such a s ancestral hall a s unaut hori sed re peated), contrary to t he create d work i s very different from the provincial a nd munici pal sta ndar ds. M eanw hile, whe n im plementation is not in pla ce, g enerally only focus on illegal construction dem olished, faili ng that s plit that is clear, com bine d dem olition, insufficie nt attention to reconstructi on of old re side ntial areas , urban village s, s hanty tow ns a nd promote poor. 成 完 次 一 积 面 全 法 层 斜 用 采 续 连 。 润 湿 水 时 同 净 干 理 清 污 上 物 杂 的 内 查 检 行 进 等 筋 钢 板 模 、 架 支 对 应 , 前 土 凝 混 筑 浇

To s olve the se pr oblem s, we m ust enhance t he se nse of respons ibility a nd urgency, i nsist on probl em-ori ented, to take strong measure s, efforts to make up the

"three agricult ure" and "five water treatment", "three to split a" s hort Board, construction of comprehensive safeguards, "Sout h Gate of XX bea utiful" goal of realizi ng. II, and preci sion Shi policy, a nd manpow er playing good "thre e agricultural" work pr otracted "three agri cult ural" work is do economic s oci al devel opme nt the work of base d, county level s the s ector t o accordi ng to "base d agricultural, a nd a nd manpow er rural, a nd development farmers" of requirement s, insi sted agri cultural r ural base d status not s hake, i nsisted hui nong kulak poli cy not weake ned, insi sted reform innovation test not stop, efforts created new era "t hree agri cultural" w ork new s ituation. (A) to make agriculture m ore. To establi sh the concept of agriculture ar ound the people demand, and com prehe nsively promote the supply s ide of agricultur e struct ural reform, strive to enhance the qua lity and efficiency of agriculture a nd competitivenes s. Focus i s on doi ng the four articles . One is the stea dy increase of grain article. Always tig hten the string for food se curit y, "rice bag" catch i n ha nd, t o hold la nd i n the a djustme nt of agricultural pla nting str uct ure in the "red line ." Accel erating the construction of grain ribbons, im proving agri cult ural infrastructure, e nha nce food production capacity, improve t he qualit y of agricultural product s, effectively "steady increase of grain" and mai ntain "tong ue." Se cond, i ndustry convergence articl e. Enhance the level of concentration, inte nsificati on of agricult ure, creati ng pr oduction, pr oce ssi ng, distri buti on, sales a nd service in one of the agricultural industrial chain, to break down t he value chain, impr ove added val ue. Pus hing forwar d "the I nternet + agri cultural" model to impr ove agricultural producti on, ma nagement, a nd service l evel, in novati ng the mode of e -commerce marketing of agricultural product s, solve the difficult pr oblem of sal es of agricultural products . Agriculture a nd t ourism, e ducati on, cult ure, health, pension and other dee p integration, develop leis ure, travel



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