Accounting regulations and professional ethics [19]

1. According to the level of effectiveness , China's accounting legal system is divided into Accounting Law 、 Accounting regulations 、 There are four levels of accounting rules and accounting normative documents . The following items belong to accounting regulations （　　）.

2. The principles of the state budget are universally applicable .（）

3.《 Basic norms of enterprise internal control 》 since （　　） Implemented within the scope of listed companies , Encourage unlisted large and medium-sized enterprises to implement .

4. The elements that make up the tax law are ().

5. The characteristics of Taxation do not include （）.

6. Zhang is devoted to his duty , make all-out efforts , And assiduously study business , Actively provide reasonable suggestions , It shows that he has （） Accounting professional ethics .

7. The contents of tax registration of taxpayers have changed , We should pay attention to () Apply for change of tax registration .

8. Accounting handover list , Generally, it should be filled in ().

9.2018 year 10 month , Li Mou buys welfare lottery , Get a winning income 3 Ten thousand yuan , Spending on lottery tickets 400 element , It is known that the individual income tax rate of accidental income is 20%, In the following formula for calculating the personal income tax payable on Li's winning income , The right is （　）.

10. The tax basis of the following consumption tax is correctly stated ().

11. The elements that make up the tax law are ().

12. Among the following means, those that belong to forging accounting vouchers are （）.

13.2018 year 1 In June, Zhou won a bonus in the bonus sales activity held by the mall 4000 element , Zhou paid the transportation fee when receiving the Award 30 element 、 meals 70 element . It is known that the individual income tax rate of accidental income is 20%, In the following formula for calculating the income tax amount of Zhou's winning bonus , The right is （　）.

14. according to 《 accounting law 》 The provisions of the , All units accept the accounting supervision and inspection implemented by the supervision and inspection department according to law （）.

15. The accounting qualification certificate will record all kinds of information of the accountant himself , Once obtained , Its effective range is ().

16. The responsibilities of the person in charge of the unit include （　　）.

17. The so-called professional ethics , It is closely related to people's professional activities and meets the requirements of professional characteristics （）.

18.2017 year 9 Among the following incomes obtained by retired employee Zhang in January , What is exempt from individual income tax is （　）.

19. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The depositor applies to open a temporary deposit account , The following supporting documents should be issued to the bank ().

20. Need to increase or reduce the cash on hand limit , An application shall be submitted to the deposit bank , Approved by the deposit bank .()

21. The following statement about the basic principles that should be observed in the management of bank settlement accounts , The wrong is ().

22. The draft final accounts of governments at or above the county level shall be approved by the Standing Committee of the people's Congress at the corresponding level , The financial department of the government at the same level shall, from the date of approval （） Reply the final accounts to all departments at the same level .

23. The retention period of accounting archives can be divided into two categories: permanent and fixed . The following accounting files that are permanently kept by the enterprise are （）.

24. according to 《 accounting law 》 The provisions of the , All laws 、 The financial and accounting reports prescribed by administrative regulations shall be approved by (） Audit unit , When providing the report , The audit report shall be provided together with the accounting report .

25. Chinese citizen Li obtained income from property transfer 40000 element , Will the 6000 Yuan was donated to poor mountainous areas through the Civil Affairs Department , The original value and relevant taxes that can be deducted 22000 element , Li should pay personal income tax （　） element .

26. Among the following means, those that belong to forging accounting vouchers are （）.

27. According to the provisions of the payment and settlement method , Of the following , Those who meet the basic requirements of payment and settlement are ().

28. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The depositor applies to open a temporary deposit account , The following supporting documents should be issued to the bank ().

29. The depositor obtains loans from other places and has other settlement needs , You can open accounts in different places ().

30. According to the provisions of the financial legal system , The bank settlement account where the depositor handles daily transfer settlement and cash collection and payment is ().

31. The tax basis of the following consumption tax is correctly stated ().

32. On the role of accounting professional ethics , The following statements are correct （）.

33. National unified accounting system , The main contents include （　　）.

34. The following statement about the basic principles that should be observed in the management of bank settlement accounts , The wrong is ().

35. The accounting management system of our country is （　　）.

36.《 Regulations on the implementation of the budget law 》 On （） year 11 month 2 Adopted at the 37th executive meeting of the State Council on August .

37. In the system of accounting professional ethics, the highest level is （）.

38. The tax basis of the following consumption tax is correctly stated ().

39. In the following accounts , What can be used to pay wages and bonuses is ().

40. according to 《 Tax collection management law 》 The provisions of the , The situation where the tax authorities have the right to take tax preservation measures against taxpayers is ().

41. The effectiveness of accounting regulations is lower than （　　）.

42. Accounting handover list , Generally, it should be filled in ().

43. Meeting the conditions for opening a general deposit account , The bank handles the account opening procedures , And from the date of account opening 5 Within working days () Keep on record .

44. The effectiveness of accounting regulations is lower than （　　）.

45.2018 year 10 month , Li Mou buys welfare lottery , Get a winning income 3 Ten thousand yuan , Spending on lottery tickets 400 element , It is known that the individual income tax rate of accidental income is 20%, In the following formula for calculating the personal income tax payable on Li's winning income , The right is （　）.

46.2018 year 10 month , Li Mou buys welfare lottery , Get a winning income 3 Ten thousand yuan , Spending on lottery tickets 400 element , It is known that the individual income tax rate of accidental income is 20%, In the following formula for calculating the personal income tax payable on Li's winning income , The right is （　）.

47.2017 year 9 Among the following incomes obtained by retired employee Zhang in January , What is exempt from individual income tax is （　）.

48. Shut down 、 Resumption registration applies to ().

49. Among the following taxes in force in China , The central and local shared taxes are ().

50. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The depositor applies to open a temporary deposit account , The following supporting documents should be issued to the bank ().

51. The correct statement about the personal income tax rate is （）.

52. Failing to set up accounting books according to law , The financial department of the people's government at or above the county level shall, according to the nature of the illegal act 、 Plot and degree of harm , While ordering correction within a time limit , Impose on the unit （） The fine .

53. The budget law stipulates that , The adjustment plan of the central budget must be submitted to （　） Review and approve .

54. The basic elements that constitute the professional ethics of accountants refer to （）.

55. Chinese citizen Li obtained income from property transfer 40000 element , Will the 6000 Yuan was donated to poor mountainous areas through the Civil Affairs Department , The original value and relevant taxes that can be deducted 22000 element , Li should pay personal income tax （　） element .

56. The characteristics of Taxation do not include （）.

57. Professional ethics is linked with profession , Its formation and development is due to the emergence of （）.

58. The budget law stipulates that , The adjustment plan of the central budget must be submitted to （　） Review and approve .

59. Among the following taxes in force in China , The central and local shared taxes are ().

60. The essence of morality is （）.

61. Due to the income remittance or business expenditure of the affiliated non independent accounting unit or agency, the depositor needs to open ().

62. The state budget is in accordance with （） It can be divided into total budget and department unit budget .

63. Due to the income remittance or business expenditure of the affiliated non independent accounting unit or agency, the depositor needs to open ().

64. Of the following , Have the right to deal with violations 《 accounting law 》 The authorities that impose punishment for acts are （）.

65. Of the following , It is impossible to become the subject of the crime of retaliating against accountants （　　）.

66. Zhang is devoted to his duty , make all-out efforts , And assiduously study business , Actively provide reasonable suggestions , It shows that he has （） Accounting professional ethics .

67. The retention period of accounting archives can be divided into two categories: permanent and fixed . The following accounting files that are permanently kept by the enterprise are （）.

68. The depositor obtains loans from other places and has other settlement needs , You can open accounts in different places ().

69. Meeting the conditions for opening a general deposit account , The bank handles the account opening procedures , And from the date of account opening 5 Within working days () Keep on record .

70. The draft final accounts of governments at or above the county level shall be approved by the Standing Committee of the people's Congress at the corresponding level , The financial department of the government at the same level shall, from the date of approval （） Reply the final accounts to all departments at the same level .

71. About the state budget , The wrong is （）.

72. According to the provisions of the legal system of individual income tax , Personal expenses for purchasing qualified commercial health insurance products , It is allowed to calculate salary in the current year 、 The taxable income of salary income shall be deducted before tax within a certain limit , The limit is （　）.

73. According to the provisions of consumption tax , Taxpayers selling taxable consumer goods by installment collection , The occurrence time of its tax obligation is ().

74. according to 《 Tax collection management law 》 The provisions of the , The situation where the tax authorities have the right to take tax preservation measures against taxpayers is ().

75. Implement unified leadership in the accounting work management system 、 The principle of hierarchical management .（　　）

76. The basic composition of China's accounting law includes （　　）.

77.() It was issued by the drawer 、 The bank entrusted to handle bill deposit business unconditionally pays a certain amount to the payee or bearer at sight .

78.《 Regulations on the implementation of the budget law 》 On （） year 11 month 2 Adopted at the 37th executive meeting of the State Council on August .

79. The drawer issued a dishonoured cheque , The bearer has the right to claim compensation from the drawer for the amount of the cheque () Compensation for .

80. The enterprise has the following () The situation , It is not allowed to receive, purchase and issue special VAT invoices .

81. The drawer issued a dishonoured cheque , The bearer has the right to claim compensation from the drawer for the amount of the cheque () Compensation for .

82. The conditions for applying for opening a special deposit account are ().

83. Accountants set up accounting books privately , serious , The Department of the people's government at or above the county level shall revoke its （　　）.

84. Chinese citizen Li obtained income from property transfer 40000 element , Will the 6000 Yuan was donated to poor mountainous areas through the Civil Affairs Department , The original value and relevant taxes that can be deducted 22000 element , Li should pay personal income tax （　） element .

85. The accounting qualification certificate will record all kinds of information of the accountant himself , Once obtained , Its effective range is ().

86. The basic composition of China's accounting law includes （　　）.

87. Natural person investment 、 consumption 、 The deposit account opened for payment and settlement business is called ().

88. The conditions for applying for opening a special deposit account are ().

89. Among the following means, those that belong to forging accounting vouchers are （）.

90. When overseas enterprises contract construction projects and provide labor services in China , It shall be from the date of signing the project contract () Inside , Apply to the local tax authority where the project is located for tax registration .

91. Of the following , Accounting administrative regulations are （　　）.

92. The object of accounting professional ethics evaluation is accountants （）.

93. National unified accounting system , The main contents include （　　）.

94. The effectiveness of accounting regulations is lower than （　　）.

95. In the following statements about the legal relationship of Taxation , The right is （）.

96. The requirements for accountants to strengthen service norms in accounting professional ethics include （）.

97. Of the following , Accounting administrative regulations are （　　）.

98. According to the provisions of the legal system of individual income tax , Of the following , There are （　）.

99. The enterprise has the following () The situation , It is not allowed to receive, purchase and issue special VAT invoices .

100. The fundamental law of national budget management and the basis for formulating other budget laws and regulations are （）.