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2012年福建省会计人员继续教育练*题培训答案

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In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s respon sibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s houl d be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea che r s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducatio n, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approv al of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and report ed to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers an d students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day -to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

2012 年福建省会计人员继续教育培训答案
《中华人民共和国企业国有资产法》 1、 《中华人民共和国企业国有资产法》 ,自()起施行。 (单选题)15 分 ○2008 年 5 月 1 日 ○2008 年 10 月 28 日 ●2009 年 5 月 1 日 ○2009 年 10 月 28 日 2、履行出资人职责的机构是指根据本级人民政府的授权,代表本级 人民政府对国家出资企业履行出资人职责的机构、部门。 (判断题) 30 分 ●对 ○错 3、国家出资企业是指国家出资的国有独资企业、国有独资公司,以 及国有资本控股公司、国有资本参股公司。国家出资企业有() 。 (多 选题)45 分 ●国有独资公司 ●国有独资公司 ●国有资本控股公司 ●国有资本参股公司 4、履行出资人职责的机构任命或者建议建议任命的董事、监事、高 级管理人员,应当具备()条件。 (多选题)60 分 ●有良好的品行 ●有符合职位条件的专业知识和工作能力 ●有能够正常履行职责的身体条件 ●法律、行政法规规定的其他条件 5、关联方,是指企业的董事、监事、高级管理人员及其*亲属以及 这些人员所有或者实际控制的企业。 (判断题)75 分 ●对 ○错 6、 国有资本经营预算是指国家以所有者身份依法取得国有资本收益,
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito rep ellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa cul ty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the except i on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons report ed s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o i mple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security r equirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

并对所得收益进行分配面发生的各项收支预算, 是政府预算的重要组 成部分。 (判断题)90 分 ●对 ○错 7、在涉及关联方交易,国有资产转让等交易活动中,当事人恶意串 通,损害国有资产权益的,该交易行为无效。 (判断题)105 分 ●对 ○错 《小金库治理的政策与实务讲解》 第一讲 1、改革开放以后,我国开展的第一次较大规模的全国小金库清理检 查活动是在哪年开展的?() (单选题)8 分 12 秒 ●1989 年 ○1995 年 ○1997 年 ○2009 年 2、某机关在某宾馆举办会议, 共花费 1.7 万元,结算时拨付宾馆 10.9 万元并将 10.9 万元支出以会议费名义开具发票报销,多付资金用于 购买消费卡等消费,应认定该机关设立“小金库” ()万元?(单选 题)20 分 40 秒 ○1.5 ○10.9 ●9.2 ○12.4 3、最后一次开展的较大规模的全国小金库清理检查活动是哪年开始 的?() (单选题)31 分 15 秒 ○1989 年 ○1995 年 ○1997 年 ●2009 年 第二讲

Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

1、认定是否属于“小金库”的关键是() 。 (单选题)13 分 5 秒 ●看资金或资产是否列入符合规定的单位账簿 ○看资金或资产被用于何种用途 ○看资金或资产被何人使用 ○看套取资金的手段和方法 2、某企业的收支均在单位符合规定的账户内如实记录和反应,但收 入存入单位的个人账户,此问题性质为() 。 (单选题)22 分 27 秒 ○小金库问题 ●严重违规问题 ○偷税漏税问题 ○贪污腐败问题 3、根据《设立“小金库”和使用“小金库”款项违法违纪行为政纪 处分暂行规定》 ,有使用“小金库”款项行为的,最轻的处罚是() 。 (单选题)34 分 ●警告 ○记大过 ○记过 ○开除 4、根据《社会团体和国有企业“小金库”专项治理工作举报奖励办 法》 ,经核查属实的举报,将按照查实的设立“小金库”金额的() , 给予举报人奖励,奖励金额最高额为人民币 10 万元。 (单选题)38 分 54 秒 ●3%~5% ○3% ○5% ○5%~7% 第三讲 1、某机关将办公大楼出租,将出租收入的 15 万元中的 5 万元计入单 位账簿核算, 其余 8 万元直接由租赁方给该机关大楼管理人员发放工 资,2 万元由经办人员两人*分,应认定该机关设立的小金库为() 万元。 (单选题)10 分 11 秒 ●10 ○8
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

○2 ○15 2、某机关在某宾馆举办会议, 共花费 1.7 万元,结算时拨付宾馆 10.9 万元并将 10.9 万元支出以会议费名义开具发票报销,多付资金用于 购买消费卡等消费,应认定该机关设立“小金库” ()万元?(单选 题) ○1.5 ○10.9 ●9.2 ○12.4 3、某县教育局所属教师共计 150 人,每人年工资 3 万元,该县教育 局通过虚报教师数量,2010 年按 200 人申领工资,实际发放人数之 外的金额计入县教育局单位账簿,供修缮教育局大楼使用,应认定该 教育局设立的小金库金额为() 。 (单选题) ○450 万元 ●0 元 ○600 万元 ○150 万元 4、某企业的收支均在单位符合规定的账户内如实记录和反应,但收 入存入单位的个人账户,此问题性质为() 。 (单选题)46 分 26 秒 ○小金库问题 ●严重违规问题 ○偷税漏税问题 ○贪污腐败问题 第四讲 1、 “小金库”治理 2009 年首先在()开展专项治理。 (单选题)11 分 45 秒 ○国有及国有控股企业 ○社会团体 ●全国党政机关和事业单位 ○全国党政机关和事业及社会团体 2、从小金库的存放形态来看,以下说法不正确的是() 。 (单选题)
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

20 分 13 秒 ●固定资产是国有及国有控股企业小金库存放的主要形态 ○固定资产和银行存款是国有及国有控股银行机构小金库存放的主 要形态 ○国有及国有控股证券业金融机构小金库的存放形态主要是固定资 产 ○固定资产和银行存款是国有控股保险业金融机构小金库存放的主 要形态 3、从小金库的资金来源来看,社会团体和公募基金会的小金库最主 要的资金来源是() 。 (单选题)31 分 29 秒 ●盈利收入设置小金库 ○虚列支出设置小金库 ○转移资产设置小金库 ○其他形式设置小金库 4、金融类国有企业小金库资金的主要用途是() 。 (单选题)38 分 57 秒 ○发放福利 ○购置资产 ○弥补经费不足 ●开发与维护客户费用 5、针对 2009-2011 年度的全国小金库治理工作,以下说法不正确的 是() 。 (单选题)50 分 01 秒 ○维护了市场经济秩序 ○有力地推动了财政、金融和国有资产管理体制改革 ○促进了经济社会健康发展 ●对遏制利用小金库资金进行不正当竞争方面没有起到作用 第五讲 1、三年小金库治理工作结束后,防范小金库治理工作的特征不包括 () 。 (单选题)11 分 25 秒 ●偶然性 ○制度化 ○规范化 ○常态化
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

2、目前小金库问题存在严重有多方面的原因,以下不属于制度方面 的原因的是() 。 (单选题)22 分 40 秒 ○制度不健全 ○制度存在缺陷 ○制度执行不力 ●教育不够 3、目前小金库问题存在严重有多方面的原因,以下不属于改革方面 的原因的是() 。 (单选题)20 分 26 秒 ○财政管理制度改革不到位 ●对外开放不到位 ○中央和地方财力保障不均衡 ○不同地区财政保障制度差异巨大 4、中央防治小金库治理建设,以下不是属于制度方面工作的是() 。 (单选题)39 分 57 秒 ○加强预算管理 ○加强预算单位银行账户管理 ○加强现金管理 ●推行公务卡改革 5、中央防治小金库治理建设,以下不是属于教育方面工作的是() 。 (单选题)49 分 ●财政管理体制改革 ○加强对领导干部的警示教育工作 ○在领导干部的任职培训、在岗培训中开设防治小金库的有关课程 ○将防治小金库教育纳入干部培训规划 6、金融企业截留收入设置小金库问题相对较少的原因是() 。 (单选 题)57 分 26 秒 ●企业实行了财务集中核算 ○企业内部控制制度健全 ○内部审计与外部审计相结合 ○内部财务公开 7、以下不属于检查小金库的敏感性费用的是() 。 (单选题)61 分 03 秒
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

○会议费 ●常规业务 ○盈利收入 ○劳务费 2012 福建省会计继续教育会计职业道德和会计违法违纪(必修) 第一讲 1、会计职业道德的特征:1、具有一定的强制性;2、较多关注 公众利益(对) 2、爱岗敬业是会计人员干好本职工作的基础和条件,是其应具 备的基本道德和素质(对) 3、会计人员保守商业秘密,维护国家、单位利益是其应尽的义 务(对) 第二讲 1、会计人员是会计准则、制度的执行者(对) 2、会计职业,它包括会计理论水*,会计实务能力,职业判断 能力,自动更新知识能力,提供会计信息的能力,沟通交流能力以及 职业经验等(对) 3、各岗位上会计人员之间、会计人员与其他人员之间无需团结 协作,互相支持(错) 第三讲 1、蓝田股份的造假严重违背了诚实守信原则(对) 2、银行在对借款企业发放贷款前、后,必须分析借款企业的财 务报告。 如果财务分析结果显示企业的风险度超过银行的风险承受能 力,刚银行应该停止向企业发放贷款(对) 3、 会计职业界必须以创新的审计技术及策略应对客户舞弊手段, 当审计技术落后于舞弊技术之时,出现审计失败就不可避免了(对) 第四讲 1、做到闻过则喜,有则改之,是会计、注册会计师自身有信心 和成熟的标志(对) 2、公正意味着不论力量强弱,都能得到事前确认的收益,前提 是双方之间的权益是明晰的(对) 3、 诚信即指被披露的会计数字如实反映现实, 公司诚实经营 (对) 第五讲
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

1、提高生产速度是达成零营运资金的最重要因素(对) 2、企业的管理者,如果能够正确的了解会计的重要功能,并充 分发挥其作用,也会处于优势地位,走上成功之路(对) 第六讲 1、违反《注册会计师法》法律责任(*民事责任、*行政责任、* 刑事责任) 2、违反《证券法》的法律责任:1、违反证券发行规定的责任; 2、违反证券交易规定的法律责任(对) 3、违反《刑法》的法律责任: (*破坏社会主义市场经济秩序罪、 *侵犯财产罪、*贪污贿赂罪) 第七讲 1、会计法第 43 条的规定:企业伪造、变造会计凭证、会计账薄, 编制虚假财务会计报告,构成犯罪的,依法追究刑事责任(对) 2、会计不是“算计” ,要更多的参与到企业管理决策中去(对) 3、 《会计基础工作规范》第五十条规定,会计机构、会计人员要 根据审核无误的原始凭证填制记账凭证(对) 《企业财务通则解析》 第一讲 1、改革后,财政管理企业财务的管理方法包括() 。 (多选题) ●指导 ●管理 ●监督 ●服务 2、属于工资范畴的即期的奖励,新通则规定了通过调整内部分配制 度来解决,或者作为销售提成列入管理费用。 (判断题) ●正确 ○错误 3、国家出资的财务管理职责包括() 。 (多选题) ●审议批准企业内部财务管理制度 ●决定企业的重大财务事项 ●决定企业聘请或解聘会计事务所、资产评估机构等中介机构事项 ●对经营者实施财务监督和财务考核
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

4、职工薪酬内容都包括哪些() 。 (多选题) ●奖金 ●职工福利费 ●津贴 ●辞退福利 5、新通则在规范企业社会责任的时候,可列入相关资产成本和当期 费用的有哪些() 。 (多选题) ●污染治理 ●清洁生产 ●生态恢复 ●地质灾害防治 第二讲 1、对补充养老保险,企业年金与企业职工福利三者的关系下列阐述 正确的是() 。 (单选题) ○补充养老保险等同于企业职工福利 ○企业年金等同于企业职工福利 ●补充养老保险等同于企业年金 ○补充养老保险属于企业年金 2、新通则实施以前提取的应付福利费有结余的,符合规定的企业缴 费应当先从应付福利费中列支。 (判断题) ●正确 ○错误 3、工效挂钩企业的工资基本结余,其性质属于工资,在财务上应计 入哪个科目() 。 (单选题) ●应付职工薪酬 ○应付职工福利 ○应付福利费 ○其他管理费用 《2012 企业所得税纳税申报办法讲解》 第一讲

Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

1、企业在 2008 至 2010 年从县以上政府部门取得的财政性资金,作 为不征税收入,要同时满足哪些条件。 (多选题) ●有拨付文件,规定专门用途 ●有专门的管理办法 ●企业对收支的单独核算 ○企业对收支的专门核算 2、搬迁补偿款扣除转入“递延收益”的金额后如有余额,应作什么 处理。 (单选题) ○营业外收入 ○营业外支出 资本公积 ○其他资本公积 第二讲 1、广告费的确认时点时() 。 (单选题) ○广告制作好时 ●广告与公众见面的时候确认收入 ○广告合同签订 ○广告得到效益 2、视同销售的时候,属于企业自制的资产,按企业同类资产同期对 外销售价格确定销售收入,属于外购的资产,可按购入时的价格确定 销售收入。 (判断题) ●正确 ○错误 3、新会计准则,分期收款销售商品具有融资性质的,合同价与公允 价值之间的差额,在合同内冲减() 。 (单选题) ○销售费用 ○管理费用 ○营业费用 ●财务费用 第三讲 1、企业重组包括哪些形式。 (多选题)
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

●债务重组 ●股权收购 ●合并 ●资产收购 2、确实无法支付的应付款项应计入税款收入。 (判断题) ○正确 ●错误 3、下列哪些属于五险?(多选题) ●养老保险 ●医疗保险 ●失业保险 ○社会保险 第四讲 1、以下哪些列入职工福利费?(多选题) ●职工困难补助 ●职工卫生保健生活等现金补贴 ○通讯补贴 ●离退休人员统筹外费用 2、对化妆品制造、医药制造和饮料制造的广告费和业务宣传费,发 生的不超过当年销售营业收入的 25%部分准予扣除, 超过的部分以后 年度结转。 (判断题) ○正确 ●错误 第五讲 1、企业发生的资产损失可分为法定资产损失和实际资产损失。 (判断 题) ●正确 ○错误 2、固定资产折旧中,电子设备折旧的最低年限是() 。 (单选题) ○6 年
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

○4 年 ○5 年 ●3 年 3、无形资产的摊销不得低于 15 年。 (判断题) ○正确 ●错误 第六讲 1、开办费的扣除企业可以有两种选择,一种是与企业会计准则一致, 在开始经营的当年一次性扣除;另一种是作为长期待摊费用,按新法 的要求分期进行摊销,摊销年限不得低于三年。 (判断题) ●正确 ○错误 2、属于税收优惠的是() 。 (多选题) ●免税收入 ●优惠税率 ●加计扣除 ●加速折旧 《企业内部控制评价指引》 第一讲 1、以下哪项不属于内部控制评价作用的内容?(单选题) ○有助于企业自我完善内部控制体系 ○有助于提升企业市场形象和公众认可度 ○有助于实现与政府监管的协调互助 ●有助于促进企业与利益相关者关系的发展 2、内部控制运行有效性应考虑哪些问题?(多选题) ●相关控制在评价期内是如何运行的 ●有关控制十分得到了持续一致的运行 ○有关控制是否得到了间歇性的运行 ●实施控制的人员是否具备必要的权限和能力 3、经理层负责组织实施内部控制评价,也可以授权内部控制评价机
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

构具体组织实施,并积极支持和配合内部控制评价的开展,创造良好 的环境和条件。 (判断题) ●正确 ○错误

第二讲 1、以下哪些不属于企业内部评价的内容。 (单选题) ○内部环境 ○风险评估 ○控制活动 ●外部监督 2、控制活动涉及到企业多项业务流程,每一项业务流程应该根据公 司内部控制制度和相应的测试评价方法。 (判断题) ●正确 ○错误

3、公司组织构架的适应性包括哪些内容。 (多选题) ●公司经营业务的性质 ●公司组织构架适当集中或分散 ●组织结构之间权限清晰、相互牵制 ○管理人员的变化 4、企业内部环境评价属于“硬指标” ,从企业层面评价内部环境具有 一定的局限性。 (判断题) ○正确 ●错误 第三讲 1、以下哪项不属于企业内部评价的实施阶段。 (单选题) ●组织评价工作组 ○了解被评价单位基本情况 ○确定检查评价范围和重点 ○开展现场检查测试
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

2、以下哪项不属于企业内部评价的方法。 (单选题) ○个别访谈法 ○调查问卷法 ○抽样法 ●专家咨询法 第四讲 1、按照内部控制缺陷的成因或来源,企业内部控制缺陷分为重大缺 陷、重要缺陷和一般缺陷。 (判断题) ○正确 ●错误 2、以下哪些情况属于内部控制执行上的缺陷。 (多选题) ○针对某一控制目标,缺失必要的控制点 ○已有的内部控制设计不当 ●设计恰当的内部控制未按照设计的要求正确执行 ●控制执行人没有取得必要的授权或缺乏必要的胜任能力 3、非财务控制内部控制缺陷的一般缺陷为直接财产损失 500 万元到 1000 万元。 (判断题) ○正确 ●错误 4、一般而言,内部控制的一般缺陷应定期报告,重要缺陷和重大缺 陷应立即报告。 (判断题) ○正确 ●错误 第五讲 1、以下哪些选项属于内部控制评价对外报告的内容。 (多选题) ●董事会声明 ●内部控制评价的依据 ●内部控制评价的范围 ●内部控制有效性的结论

Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

2、企业至少应该每季度进行一次内部控制评价并由董事会对外发布 内部控制评价报告。 (判断题) ○正确 ●错误 《中国会计改革与准则框架》 第一讲 1、 《国营工业企业会计制度》是市场经济下的会计制度。 (单选题) ○正确 ●错误 2、2001 年企业会计制度改革的优越性体现在哪些方面。 (多选题) ●体现了市场主体的性质 ●体现了中国会计的特殊性 ○体现了计划主体的性质 ●坚持会计准则与会计制度并存 3、IASB 确认了中国特珠情况下的哪些会计问题。 (多选题) ●涉及关联方交易的披露 ●公允价值计量 ●同一控制下的企业合并 ○非同一控制下的企业合并 第二讲 1、 在综合收益表中, 主体应当列报哪些有关的所得税费用。 (多选题) ●来自持续经营活动的信息 ○来自经营活动的信息 ●终止经营 ●其他综合收益项目 2、 《终止确认》征求意见稿中,将原来判断终止确认所采用的包括风 险和报酬模型、控制模型等混合模型,修改为按单一的控制模型终止 确认。 (判断题) ●正确 ○错误
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he f orm every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h educati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e du cation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nvassi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, no corpor al puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de par tments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partments, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people's Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, ponds, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire safety, inf rastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

3、 《应用公允价值选择权的金融负债》征求意见稿,将应用公允价值 选择权制定为公允价值计量的金融负债的公允价值变动金额计入损 益,同时将变动总额中报告主体自身信用风险影响的部分计入损益。 (判断题) ○正确 ●错误 第三讲 1、会计准则体系由哪些内容构成。 (多选题) ●基本准则 ●具体准则 ●应用指南 ○负债准则 2、 国际会计准则委员会在准则制定层面所选择的会计思想包括哪些。 (多选题) ●重公允价值会计 ●重管理当局的意识 ●重交易或事项的实质 ●重风险披露 3、 《长期股权投资》准则的重点内容包括哪些。 (多选题) ●对子公司的长期股权投资采用成本法核算 ●取消了长期股权投资差额的核算 ●新准则权益法核算需要对投资损益进行调整 ●长期股权投资减值的规定 第四讲 1、 《无形资产》准则的重点内容包括哪些内容。 (多选题) ●无形资产不包括商誉 ●允许部分开发费用资本化 ●土地使用权的处理 ●允许部分无形资产摊销金额计入成本 2、 《职工薪酬》准则中职工薪酬的范围。 (多选题)
Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualif ie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ign oring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementar y s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrat ed gov erna nce shall obtai n wide support and full cooperation of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police station, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ctions ne ar the campus, found t hat the j oble ss migrants from rural ar e a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publ i c or der, a nd fight t he ba d guys , and grasp the corre ct ways and means of maintaini ng and improvi ng student s ' self -car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e approval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituati on to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water

In order to e nsure normal tea chi ng or der, protecti ng student s ' healt hy growth, ens uring t hat nati onal (pr operty) is not lost, to preve nt or minimiz e the occurre nce of safety acci dent s, follow t he "preve nt, rescue ea ch othe r, ensure safety and re duce losses" pri nci ple, a ccordi ng to the l oca l conditi ons, make t he manageme nt system. 1, t he pri nci pal is t he res ponsi bility of s chool safety, school se curity under the lea ders hip of Presi dent s ecurity w ork lea ding group. The head tea cher to the l eaders hip team i s responsibl e for, impl ementation of the a ccountability system. 2, s chool monthly st udent knowle dge about s afety education, education s hould be diver sified in t he form every safety educati on for st ude nts of cla sse s per we ek shoul d be targeted. To carry on emerge ncy i ssue s de aling wit h ed ucati on i n Ge neral, self-hel p and mutual re scue knowle dge. Emergency call s (such as 110, 119, 122 , 120, and so on) use common sense in e ducation. 3, t he establishme nt of major a cci dent re porti ng system. School st ude nts report major accide nt withi n a n hour of education; st udent run a nd disa ppeara nce s to re port; re port of the a cci dent t o a writte n report in tri plicate, a correcti onal ce ntre, a poli ce station, a t ownshi p pe opl e's G overnme nt shall not conceal the accide nt. 4 week, tea cher s are on duty system, esta blish and improve the lea ders hip val ues ; strengt hen t he e ducation, manageme nt of teaching activities in s chool s to e ns ure normal teaching order; res ponsi ble for s chool safety leader shi p always mai ntaine d cl ose contact a nd distri ct police stations, ca nv assi ng s upport from the police station on school safety a nd help. 5, stre ngthe ning tea chers ' moral e ducation, esta blis h a de dicate d lov e, improvi ng e ducati on quality, obs erve the students ' psy chological change s at any time a nd take preventive measure s, n o corporal puni shme nt and covert corporal punis hment on students, st ude nt out of the clas sroom, schools may not be. 6 , units or de partments use st udent Street pr opaga nda or participate i n the cel ebrations, a s well a s participating i n ot her s ocial work, without approval of the Correcti onal Centre , school pri nci pals conse nt, without organizati on. Without the approval of releva nt de partm ents, may organize students to partici pate in fire fighti ng, disaster relief a nd so on. 7, schools s hould educate st ude nts to obey t he s chool r ules a nd reg ulations, on time, on time home t o preve nt accide nts. 8, s chool to school inspe ctions on a reg ular basis, found hi dden i n time, and in severe cases , it is hard to eliminate immediately closed, and reported to t he local people' s Government, e ducati on, and rule of law se ction. 9, the s chool shoul d always check the inter nal walls , retaini ng walls, pond s, raili ngs, handrails, doors, Wi ndows, stair case s and a variety of s ports , extracurri cular a ctivities, fa cilities such as fire saf ety, infrastructure security, unsafe facility to immedia tely repair and dem olition to e ns ure that tea chers and students work, le arn, live ve nues and facilitie s are safe a nd reliable. S ong Li n Xi ang Li u Jia pi ng elementary s chool M arch 2 016 s ong Lin Xiang Liu Jia pi ng primary s chool fire safety systems to enha nce fire safety, protecti on of public pr operty a nd the life and property safety of teachers a nd st ude nts, s chool fire safety into day-to-day management, is developi ng the following fire safety system. 1, strengt hen fire safety education of the w hol e school. Accor ding to the requirements of the Fire Service s Act, s o that everyone ha s of keepi ng fire control safety, protecti ng fire contr ol facilities , fire prevention, reports of fire

●在职和离职后提供给职工的货币性和非货币性薪酬 ●能够量化给职工本人和提供给职工集体享有的福利 ●提供给职工本人、配偶等陪赡养人福利 ○所有保险待遇 3、在合并工作底稿中编制调整分录的内容包括哪些。 (多选题) ●按照权益法调整对子公司的长期股权投资 ●统一子公司所采用的会计政策和会计期间 ●备查簿记录信息 ●所得税影响

Electricity li nes, e qui pment inspe ctions, found hi dde n in time for rectificati on, mai ntena nce , and security. 9, do not use a n open flame in t he cla ssroom, pr ohi bit burning stove, lit ca ndles, mosquito repellent, no sm oking, and banning mes sy wiring. Wit hout usi ng any household appliances is not a llowed. 10, live on cam pus fa culty members , must lead by example, a nd e ducate families and childre n ready to fire. 1 1, hous ehold use of gas i n schools, to master proper us age, pay attenti on to the leak-proof, expl osion-proof, fireproof, closing valve after us e to ensure s ecurity. 1 2, di ning room must be qualifie d, and annual testi ng of pres sure ves sels, t o regularly che ck, the cantee n worker s must be certified, stri ctly by operation operation, gas tank a nd st ove safety distance of 1. 5 meters, to pr event accidents. 1 3, the a dverse conse que nce s ca used by ignoring fire safety regulations, w ill be puni she d, until investigate d for legal responsibi lity. Song Li n Xi ang Li u Jia pi ng elementary s chool March 2016 Xiang 量 流 一 创 着 训 教 及 验 经 它 其 司 公 我 合 结 求 要 计 设 和 件 条 质 地 点 特 的 程 了 析 分 , 时 案 方 工 施 本 制 编 Liu Jia pi ng eleme ntary school, pine slopes s urrounding safety manageme nt system 1 tea chers and students, t he s urrounding area of the s chool gov erna nce covers pers onal a nd food hygiene , cultural eve nts and ot her as pects , integrated gov erna nce shall obtai n wide support and full cooperati on of the community. On the surrounding e nvironment in schools s hould be cl ose ly monit ored. 2 , school w ork at the same time, shoul d pay attenti on to t he safety manageme nt of s chool e nvironme nt, s hould take the initiative to contact the distri ct police stati on, t he village Committee, Corre ctiona l Centre, Tow ns hip gover nment, busines s manageme nt and other de partments to do a good j ob manag ement. 3, tea cher on duty with the excepti on of ins pecti ons in s chool s, s hould al so pay attention to envir onme ntal ins pe ct ions ne ar the campus, found t hat the j oble ss migrants from rural are a s, for example, harassment of students a nd a variety of accide nts, accor ding t o different situati ons reported s chool officials or the police station i n a timely manner, to prote ct the safety of stude nts. 4, every day before school, teachers remind student s, pay attenti on to traffic safety. 5, shoul d educate students to re spe ct s ocial et hics, and various regulati ons, maintai ning publi c or der, a nd fight t he ba d guys , and grasp the corre ct wa ys and means of maintaini ng and improvi ng student s ' self-car e abilit y. 6, t he establishme nt of emergency rescue teams of teachers in s chool s, on hig h alert and de ploye d. Song Li n Xia ng Li u Jia pi ng elementary school March 201 6 song Li n Xia ng Li u Jia pi ng primary s chool tea chers and student s organi zations out of safety management sy stem organizati on a ctivities betwee n teachers and student s, to dra w up a precise plan a nd s ecurity measures m ust be signe d by the school official s to review the programme of a ctivities agree d upon Corre ctional Ce nter agreed t o imple ment. Organiz ation t o the fiel d relatively far or activities re quir e ap proval by the De puty Dire ctor of the E ducation Burea u in charge of se curit y. 2, ea ch a ctivity shoul d have a s pecific responsibility, pay attenti on to t he per sons age, physical match. Route 3, activitie s, location, field s urveys s hould be carrie d out i n adva nce. 4, activities for t he means of transport shoul d explai n the s ituation to the school to compl y with vehicl e, safety requir ements, before the li ne for repairs . 5, each activity must have se curit y, emergency response pla n for accide nts. 6, picnics, hiki ng, pi cni c to pay attenti on to fire preve ntion, food poisoning , preventi on of fall accidents 7, t he activitie s near the rivers, reserv oirs, no measure s or do not meet the security requirements of the Organi zation a nd not let stude nts into t he water




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