Accounting regulations and professional ethics [9]

1. 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 .（3 branch ）

A. I love my job
B. Objective justice
C. Improve your skills
D. Participate in management 2. The cash on hand journal set by the cashier Hu of a unit adopts loose leaf account book , The bank deposit journal adopts the book entry type . In order to distinguish the daily economic business , When Hu registered the bank deposit journal , After registering the economic business of the day on each account page , The next day's business is re registered on another account page , And press 10 Balance once a day . Of the following , The correct ways to correct Hu's mistakes are ().（3 branch ）

A. Cash on hand journal adopts bookkeeping
B. The bank deposit journal is registered on a daily basis
C. The balance of the bank deposit journal is settled once a month
D. The balance of the bank deposit journal is settled once a day 3. Accountants have a correct attitude 、 Act in accordance with the law , When dealing with accounting affairs involving the interests of all parties , Don't be swayed by others , Do not choose because of personal likes and dislikes , Seeking truth from facts , Avoid leaning to either side , Maintain due independence , This is the accounting professional ethics （） The requirements of .（2 branch ）

A. Be honest
B. Objective justice
C. Improve your skills
D. Stick to the rules 4. The branches of the people's Bank of China may, in accordance with the unified payment and settlement system , Formulate single payment and settlement methods , newspaper () Execute after approval .（2 branch ）

A. The head office of the people's Bank of China
B. The State Council
C. Bank of China head office
D. The Ministry of Finance 5. Natural person investment 、 consumption 、 The deposit account opened for payment and settlement business is called ().（2 branch ）

A. Temporary deposit accounts
B. Personal bank settlement account
C. Special deposit account
D. General deposit account 6. The compilation organ of the draft central final accounts is （　）.（2 branch ）

A. The financial department of the State Council
B. The State Council
C. The National People's Congress
D. The Standing Committee of the National People's Congress 7. The most basic elements of the tax law are ().（3 branch ）

A. Taxpayer
B. Tax object
C. tax item
D. tax rate 8. Among the following elements of tax law , The important sign to measure the tax burden of taxpayers is ().（2 branch ）

A. Tax basis
B. Tax reduction and exemption
C. tax rate
D. Tax object 9. The organization in charge of national accounting work in China is （）.（2 branch ）

A. The State Council
B. NPC standing committee
C. The Ministry of Finance
D. auditing department 10. Accounting professional ethics is mandatory .（）（1 branch ）

11. The principles of tax agency include （）.（3 branch ）

A. Acting according to law
B. Voluntary and paid
C. Objective justice
D. Strict management 12. Accounting regulations are formulated on the basis of accounting laws and administrative regulations .（　　）（1 branch ）

13. The requirements for accountants to strengthen service norms in accounting professional ethics include （）.（3 branch ）

A. Establish a sense of service
B. Improve service quality
C. Be cautious
D. Strive to maintain and improve the good image of the accounting profession 14. The following statement about government procurement is incorrect （）.（2 branch ）

A. Extra budgetary funds refer to various administrative fees charged by units 、 Government procurement funds 、 Income from intergovernmental donations , It does not include the income from various other undertakings of the unit
B. Supporting procurement projects with both financial funds and other funds of the Department , Or institutions and social organizations with financial allocations or financial subsidies , We should also implement the government procurement system
C. Centralized procurement is the only implementation mode of current government procurement in China
D. The project mentioned in government procurement refers specifically to the construction project arranged by financial funds , Excluding network engineering 、 Information engineering is equivalent to engineering projects unrelated to civil engineering 15. 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 .（2 branch ）

A.2000 Yuan of above 10000 Yuan of the following
B.3000 Yuan of above 50000 Yuan of the following
C.10000 Yuan of above 50000 Yuan of the following
D.2000 Yuan of the following 16. The following are related to accounting professional ethics " Be honest and self disciplined ” In the expression of , The right ones （）.（3 branch ）

A. The core of self-discipline is to consciously resist your bad desires
B. Honesty and self-discipline are the internal requirements of accounting professional ethics
C. Only their own integrity and self-discipline , In order to curb the illegal acts of others
D. Can't be honest and self disciplined , It is difficult to be objective and fair and adhere to the norms 17. In terms of expenditure levels , The budget expenditure is divided into （）.（3 branch ）

A. Economic construction expenditure
B. Central budget expenditure
C. State administrative expenses
D. Local budget expenditure 18. Establishing accounts according to law is one of the most basic requirements in accounting . What I'm talking about here " Establish accounts according to law " Of " Law " Refer to （　　）.（2 branch ）

A.《 Accounting Law of the people's Republic of China 》
B.《 The basic work of accounting is standardized 》
C.《 Company law of the people's Republic of China 》
D.《 Accounting Law of the people's Republic of China 》、《 The basic work of accounting is standardized 》 And other laws 、 Administrative regulations 19. The following are not the characteristics of bank settlement accounts ().（2 branch ）

A. Handle RMB business
B. Handle fund collection and payment settlement business
C. It's a current account
D. It's a time deposit account 20. About the state budget , The wrong is （）.（2 branch ）

A. The state budget is the material condition to ensure the operation of the state machinery
B. The national budget is an effective guarantee for the government to implement various social and economic policies
C. The state budget is an estimation reflection of fiscal revenue and expenditure , It does not have the function of supervision
D. The scale of revenue and expenditure of the national budget can adjust the balance of total social supply and demand 21. The date of issue of the bill is in figures , The deposit bank can accept , However, the losses caused thereby shall be borne by the drawer .()（1 branch ）

22. Continuing education of accounting personnel refers to that accounting personnel complete a certain stage of professional learning , Re accept a certain form of . Organized knowledge updating and training activities .（）（1 branch ）

23. The enterprise has the following () The situation , It is not allowed to receive, purchase and issue special VAT invoices .（2 branch ）

A. Borrow others' special VAT invoices
B. Accounting is not perfect , The input tax of value-added tax cannot be accurately provided 、 Output tax 、 Tax payable and other information
C. Privately print special VAT invoices
D. Fail to keep the special VAT invoice as required 24. The local budget is made by the provinces 、 Autonomous region 、 The general budget of the municipality directly under the central government consists of , It includes the amount of income handed over by the lower level government to the higher level government and the amount returned or subsidized by the higher level government to the lower level government .（）（1 branch ）

25. Zhenguang Co., Ltd. is a Sino foreign joint venture ,2010 The following events occurred in the year ：6 month 30 Japan , The company has a number of accounting files that have expired , Destroy as required . The Archives Management Department of the company has prepared a list of destruction of accounting archives , The head of the archives management department signed on the list of destruction of accounting archives , And destroyed on the same day . According to the material , Choose the following options that match the meaning of the question . The cashier shall not concurrently manage （） The registration of accounts .（3 branch ）

A. Audit
B. income
C. cost
D. Keeping accounting archives 26. The accounting department rules are based on 《 legislation law 》 The prescribed procedure , Formulated by the Ministry of finance , The system and measures related to accounting work, which are issued by the head of the Department after signing the order .（　　）（1 branch ）

27. dividend 、 The formula for calculating the taxable amount of dividend income is ： Tax payable ＝ Taxable income × Applicable tax rate ＝ The amount of income each time ×20%（ or 5%）.（1 branch ）

28. Of the following , Taxable sales that should be included in value-added tax include ().（3 branch ）

A. The package rent charged to the buyer
B. Output tax charged to buyers
C. The handling charge charged to the buyer for the sale of goods
D. Collection money collected from the buyer for the sale of goods 29. The full-time personnel of the accounting institution who keep accounting files shall not be （　　） As a .（2 branch ）

A. Unit cashier
B. Person in charge of the unit
C. Chief accountant
D. The person in charge of the accounting institution or the person in charge of accounting 30." Sticking to a good system is better than doing bad things , The system is greater than days , Human feelings are as thin as smoke ”, The accounting professional ethics embodied in this sentence is （）.（2 branch ）

A. Objective justice
B. Stick to the rules
C. Strengthen service
D. Be honest and self disciplined 31. When a bank opens a bank settlement account for an individual , If necessary, the applicant may also be required to issue ().（3 branch ）

A. Residence booklet
B. Driver's license
C. passport
D. certificate provided by a unit 32. Current state budget in China （）.（2 branch ）

A. The central 、 province （ Autonomous region 、 Municipalities directly under the central government ）、 City （ autonomous prefecture ）、 county （ A city without districts 、 Municipal district ） Level 4 budget
B. The central 、 province （ Autonomous region 、 Municipalities directly under the central government ）、 City （ autonomous prefecture ）、 county （ A city without districts 、 Municipal district ）、 township （ The town of ） Five level budget
C. The central 、 province （ Autonomous region 、 Municipalities directly under the central government ）、 City （ autonomous prefecture ） Level 3 budget
D. The central 、 province （ Autonomous region 、 Municipalities directly under the central government ）、 City （ autonomous prefecture ）、 county （ A city without districts 、 Municipal district ）、 township （ The town of ）、 Village six level budget 33. Each unit is responsible for preparing its own budget 、 Draft final accounts ; Turn over the budgetary income in accordance with state regulations , Arrange budget expenditure , And accept the supervision of relevant state departments .（）（1 branch ）

34. The following are the basic principles of accounting professional ethics （）.（3 branch ）

A. The principle of managing money for the people
B. The principle of honesty and trustworthiness
C. The principle of honesty and justice
D. The principle of collectivism 35. In the real world , The relationship between accounting professional ethics standards and accounting legal system is （）.（2 branch ）

A. The two are interrelated
B. The two are mutually exclusive
C. The two are exactly the same
D. The two restrict each other 36. The cultivation of accounting professional ethics is mainly manifested in personal （）.（2 branch ）

A. Transformation activities
B. Educational activities
C. Ideological activities
D. Improve activities 37. Of the following ,（） It is classified according to the tax collection authority and income control power .（2 branch ）

A. Central taxes
B. Turnover tax
C. Property tax
D. Behavioral taxes 38. according to 《 Tax collection management law 》 The provisions of the , The tax collection measures that tax authorities can take include ().（3 branch ）

A. Verified tax payable
B. Tax enforcement
C. Abolish tax incentives
D. Take tax preservation measures 39. Accountants shall keep their own business secrets , This is a （） Requirements of professional ethics .（2 branch ）

A. Be honest
B. Be honest and self disciplined
C. Objective justice
D. Stick to the rules 40. The basic way of accounting professional ethics cultivation is （）.（2 branch ）

A. The spirit of cautious independence
B. Professional ethics evaluation
C. Social practice
D. Be diligent in learning 41. Accounting archives refer to important historical data and evidence that record and reflect economic and business matters , Generally include （　　）.（3 branch ）

A. Accounting voucher
B. Accounting books
C. The accounting system
D. Financial plan 42. Because the person in charge of the unit is satisfied with the authenticity of the accounting work and accounting materials of the unit 、 Take the first responsibility for integrity , Therefore, accountants are not responsible for the distortion of accounting information of their unit .（　　）（1 branch ）

43. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The depositor applies to open a basic deposit account , The following supporting documents should be issued to the bank ().（3 branch ）

A. Non budget management institutions , The certificate that the financial department agrees to open an account shall be issued
B. Private non enterprise organization , Private non enterprise registration certificate shall be issued
C. Permanent institutions in the field , The approval document of the local government competent department shall be issued
D. Independent accounting subsidiary , The basic deposit account opening registration certificate and approval document of its competent department shall be issued 44. Accounting professional organizations do not include （）.（2 branch ）

A. Bulletin criticism
B. Participate in continuing education
C. Disqualification
D. Fine 45. What is incorrect in the following statement is ().（2 branch ）

A. The change reserve cash of business and service industries should also be determined according to the turnover , Included in the cash on hand limit of the account opening unit
B. When the unit receives sporadic cash from the deposit bank , In the column of cash check purpose, it should be indicated " Petty cash " word , Cash not included in the scope of petty cash , You should draw a cash cheque separately
C. So-called " Ramus ischiatus " Cash refers to the enterprise 、 Institutions and organs 、 group 、 The troops directly use their cash income for cash expenditure
D. The cash income of each unit shall be deposited in the bank on the same day ; If there are difficulties on that day , The deposit time shall be determined by the deposit bank 46. The scope of government procurement parties does not include （　）.（2 branch ）

A. Purchaser
B. supplier
C. Government procurement supervision and administration agency
D. Purchasing agency 47. The effectiveness of accounting regulations is lower than （　　）.（3 branch ）

A. The constitution
B. law
C. Accounting administrative regulations
D. Accounting analysis report 48. Competitive negotiation should be based on meeting procurement needs 、 The principle of equal quality and service and lowest quotation determines the successful supplier .（1 branch ）

49. According to the different tax jurisdiction exercised by sovereign countries , Tax laws can be divided into ().（3 branch ）

A. Domestic tax law
B. International Tax Law
C. Foreign tax laws
D. General tax law 50. Among the following behaviors, those who do not need to pay consumption tax are （）.（2 branch ）

A. Jewelry stores sell gold and silver jewelry
B. Imported taxable cosmetics
C. Directly sell cut tobacco after entrusted processing and recovery
D. Distribute the self-produced beer as welfare to the employees of the enterprise 51. Establish incentive mechanism , The main basis for assessing, rewarding and punishing accountants' compliance with professional ethics is （）.（2 branch ）

A. Accounting professional ethics standards and norms
B.《 accounting law 》 Etc 、 statute
C. Internal work discipline
D. Relevant provisions of accounting industry organizations 52. The accounting work management system is a system that divides the responsibility and authority relationship of accounting management , Include （　　）.（3 branch ）

A. To supervise and inspect
B. Organization form of accounting work management
C. Administrative authority
D. Management organization setting 53. According to the relevant provisions of the accounting legal system , In handling the handover procedures of accounting work , Find out " White stripe top Library ” The phenomenon , Should （　　）（2 branch ）

A. The supervisor is responsible for checking and handling
B. The receiver shall check and deal with it after handover
C. The handover personnel shall be responsible for checking and handling within the specified time limit
D. The accounting archives management personnel shall check and deal with 54. Consumption tax is applicable to production in China 、 A turnover tax levied by units and individuals entrusted with processing and importing taxable consumer goods .（1 branch ）

55. Personal bank settlement accounts are limited to cash deposit and withdrawal , Transfer settlement is not allowed ．()（1 branch ）

56. The main forms of accounting professional ethics education include receiving education and self-education .（）（1 branch ）

57. For endorsement of bills , The following statements are consistent with 《 Negotiable instruments law 》 The regulations are ().（3 branch ）

A. Cheques used for cash withdrawal cannot be endorsed
B. Endorsement without date , It is regarded as the endorsement before the maturity date of the bill
C. If the endorsement is not continuous , The payer may refuse to pay the bearer
D. Endorsement transfer can be subject to any conditions , The attached conditions also have the effect on the instrument 58. The Party of government procurement refers to , All kinds of subjects who enjoy rights and assume obligations , Include （）.（3 branch ）

A. Purchaser
B. supplier
C. Purchasing agency
D. Government administration 59. Payment settlement is () act .（3 branch ）

A. Monetary payment
B. Fund liquidation
C. Commodity purchase
D. The sale of goods 60. residence 、 Change of business location , Involving the change of tax registration authority , It shall apply to the original tax registration authority for changing the tax registration .（1 branch ）

61. The actual payer of tax refers to （）.（2 branch ）

A. taxpayer
B. Withholding agent
C. Tax payer
D. Collection and payment agent 62. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The depositor applies to open a special deposit account , The certificates to be issued to the bank include ().（3 branch ）

A. Extra budgetary funds , A certificate from the financial department should be issued
B. Securities trading settlement funds , The certificate of the securities company or the securities management department shall be issued
C. Futures trading margin , The certificate of futures company or futures management department shall be issued
D. Interbank funds deposited by financial institutions , Its certificate shall be issued 63. according to 《 accounting law 》 The provisions of the , Of the following , Those who should sign and seal on the financial and accounting report are （　　）.（3 branch ）

A. Person in charge of the unit
B. Person in charge of accounting
C. Accountants who prepare financial and accounting reports
D. Head of accounting organization ( Accountant in charge )64. Of the following , The relative records of bank bills include ().（3 branch ）

A. Name of payer
B. Place of payment
C. Date of issue
D. Payment date 65. Professional ethics in a broad sense refers to what practitioners should follow in their professional activities （）.（2 branch ）

A. Work discipline
B. Behavior mode
C. Basic system
D. Code of conduct 66. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The depositor has one of the following circumstances , You can open relevant bank settlement accounts in different places ().（3 branch ）

A. The place of registration of the business license and the place of operation are not in the same administrative region （ Trans Province 、 City 、 county ） Need to open a basic deposit account
B. Where a general deposit account is required to be opened for handling non local loans and other settlement
C. The depositor needs to open a special deposit account due to the income remittance or business expenditure of the affiliated non independent accounting unit or agency
D. Temporary deposit accounts need to be opened for temporary business activities in other places 67. According to the provisions of individual income tax , The form of progressive tax rate is applicable to the following income items: ().（3 branch ）

A. Income from wages and salaries
B. Income from production and operation of individual industrial and commercial households
C. Income from transfer of property
D. Income from contracting and leasing operation 68. Among the following depositors , Those who cannot apply for opening a basic deposit account are ().（2 branch ）

A. Individual businesses
B. The village committee
C. Individual residents
D. Foreign institutions in China 69. according to 《 Negotiable instruments law 》 The provisions of the , What is true about checks is ().（2 branch ）

A. The payee of the cheque can be supplemented by the drawer's authorization
B. The amount of the cheque cannot be authorized to make up
C. The time limit for presentment and payment of the cheque is from the date of issue 1 Months
D. When the bearer presents for payment , The drawer's account of the cheque is insufficient , The bank should first pay the bill to the holder 70. The withholding agent shall, from the date of the occurrence of the withholding obligation 30 Intraday , Apply to the local competent tax authority for tax withholding registration , Get the tax withholding registration certificate .（1 branch ）

71.201X year 5 month , A provincial financial department is checking ABC When the accounting firm inspects , The following conditions are found ： Shareholder Zhang 2003 Obtained the certificate of certified public accountant , Then transferred to a certain enterprise ,20X6 To join in ABC Accounting firms engage in auditing . Based on the above , The following statements are correct （）.（3 branch ）

A. When Zhang was transferred to work in the enterprise , It is necessary to go through the procedures of converting a practicing member of the China Institute of certified public accountants to a non practicing member
B. Zhang meets the specified conditions , Can act as ABC Shareholders of accounting firm
C. Zhang is not satisfied with the recent continuous 5 Conditions for practicing in an accounting firm in , Can't be ABC Shareholders of the accounting firm
D. Zhang is not satisfied with the recent continuous 5 Conditions for engaging in audit business in an accounting firm , Can't be ABC Shareholders of the accounting firm 72.《 Government procurement law of the people's Republic of China 》 since （） Come into effect .（2 branch ）

A.2000 year 1 month 1 Japan
B.2003 year 1 month 1 Japan
C.2005 year 1 month 1 Japan
D.2007 year 1 month 1 Japan 73. In the event of an unforeseen emergency , For goods or services that cannot be purchased from other suppliers , The procurement method that can be adopted is （）.（2 branch ）

A. Public bidding
B. Invitation to bid
C. Competitive negotiation
D. Single source procurement 74. In the following statements about the signature and seal of the bill , The right ones ().（3 branch ）

A. Signatures on bills and settlement vouchers , Sign for 、 Sign or seal
B. Company 、 The bank's signature on the bill and the unit's signature on the settlement voucher , For this unit 、 The seal of the bank plus the signature or seal of its legal representative or its authorized agent
C. Personal signature on bills and settlement vouchers , Sign or seal your real name
D. The signature and seal of bills is an important condition for the effectiveness of bill acts , It is also an item that must be recorded in the form of bill behavior 75. The following should handle the business tax registration are ().（3 branch ）

A. Industrial and Commercial Bureau
B. Individual businesses
C. The branch of a company in Shanghai
D. Branches established by enterprises in other places 76. according to 《 Personal income tax law 》, The collection method of personal income tax in China is （）.（2 branch ）

A. The tax authority will collect it on site
B. It shall be declared by individuals
C. The combination of individual self declaration and withholding
D. Withheld by the unit 77. according to 《 accounting law 》 And relevant regulations , The responsibilities of the financial department in the management of accounting personnel mainly include （　　）.（3 branch ）

A. Accounting qualification management
B. Accounting professional and technical position qualification management
C. The accounting personnel are appraised, commended, rewarded and punished
D. Accountant continuing education management 78. The depositor has not paid off the debts of the deposit bank , Do not apply for cancellation of bank accounts .()（1 branch ）

79. Cheques are only payable at sight , The date of payment shall not be recorded separately . The legal consequence of recording the date of payment separately is ().（2 branch ）

A. Approved by the payee , This record is valid
B. The record is invalid , The bill is still valid
C. Because of this record, the cheque is invalid
D. The record office shall be stamped with the financial seal 80. In our country 《 Negotiable instruments law 》 The prescribed instruments include （）（3 branch ）

A. Bank draft
B. Stocks
C. Commercial draft
D. Check 81. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The following () Such funds can be transferred to personal bank settlement account .（3 branch ）

A. Personal loan redeposit
B. Tax refund
C. farmers 、 vice 、 Sales revenue of mineral products
D. Illegal income 82. 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 .（2 branch ）

A. Local financial departments above the provincial level
B. The head office of the people's Bank of China
C. Local financial departments above the county level
D. Local branches of the people's Bank of China 83. In the following statements about VAT special invoices , What's not right is ().（2 branch ）

A. VAT special invoice refers to the invoice specially used to settle sales of goods and provide processing 、 An invoice used for repair and replacement services
B. Only those who are recognized as general VAT taxpayers by the national tax authorities can receive and purchase VAT special invoices , Small scale taxpayers and general taxpayers under legal circumstances shall not receive, purchase and use
C. VAT special invoices are issued by the province 、 Autonomous region 、 Uniformly printed by enterprises designated by the tax authorities of municipalities directly under the central government
D. Special VAT invoices shall be issued using the anti-counterfeiting tax control system 84. Shut down 、 Resumption registration applies to ().（2 branch ）

A. All taxpayers
B. Taxpayers who implement the method of regular quota collection
C. Withholding agent
D. Small scale enterprises 85. A drawer on 2 month 12 Issue a cash cheque on the th . according to 《 Management measures for bill payment and settlement 》 The provisions of the , For this check " Date of issue " in " month "、" Japan " In the following statement , What meets the regulations is ().（2 branch ）

A. February 12
B. February 12
C. February 22
D. February 12 86. The depositor has not paid off the debts of the deposit bank , It is not allowed to apply for cancellation of bank settlement account .（）（1 branch ）

87. Among the constituent elements of China's tax law ,() It is a specific item that should be taxed in the tax law , It is the concretization of the tax object .（2 branch ）

A. tax rate
B. tax item
C. taxpayer
D. Tax object 88. The ways of tax declaration are ： Direct declaration 、 Mail declaration 、 Data message declaration 、 Simple declaration , The other way .（1 branch ）

89. Of the following , What does not meet the requirements for invoicing is （）.（2 branch ）

A. Fill out the invoice in the order of numbers
B. Fill in the invoice in Chinese
C. Copy all copies of the invoice at one time
D. Open the book at will and use the invoice 90. Where there are regulations on taxable income 、 All kinds of taxpayers of taxable property or taxable behavior , Tax registration should be handled in accordance with the law .（1 branch ）

91. The following statement about the settlement method of bank draft is correct （）（3 branch ）

A. The time of presentment for payment of bank draft is from the date of issue 2 Months
B. Settlement of various funds of units and individuals , Bank draft is available
C. The actual settlement amount and excess amount are not filled in the bank draft , The bank will not accept
D. The bank draft with the actual settlement amount exceeding the amount of the bill shall not be endorsed and transferred 92. according to 《 Government procurement law 》 The provisions of the , For having particularity , Goods that can only be purchased from a limited range of suppliers , The applicable government procurement method is （　）.（2 branch ）

A. Public bidding
B. Invitation to bid
C. Competitive negotiation
D. Single source approach 93. When registering accounting books , The （　　） And other relevant information are recorded in the account one by one .（ The difficulty coefficient ： easy ）（3 branch ）

A. Accounting document date 、 Number
B. Number 、 The unit price
C. Economic business summary
D. amount of money 94. Accountants look after people and do things ：" Officials run quickly , The official small run slowly , No official delays .” This phenomenon violates （） Requirements of accounting professional ethics .（2 branch ）

A. Strengthen service
B. Be honest
C. Participate in management
D. Improve your skills 95. The methods of self-education of accounting professional ethics include （）.（3 branch ）

A. Self dissection
B. Self alarm and self excitation
C. Self discipline, prudence and independence
D. Self weight introspection 96. There is an error in the accounting book records or an alternate page 、 Missing number 、 Skipping , It should be corrected in accordance with the methods prescribed by the national unified accounting system , The accountant and the person in charge of the accounting agency ( Accountant in charge ) Stamp the correction .（　　）（1 branch ）

97. It is filled in by the employee when he / she is on business to receive the travel expenses " loan bill ", It shall be returned to the employee when the employee reimburses the travel expenses and settles the loan .（　　）（1 branch ）

98. according to 《 Budget law 》 The provisions of the , The financial department of the State Council is responsible for preparing the central and local budget adjustment plans .（）（1 branch ）

99. Supervision by public opinion is also one of the methods in accounting professional ethics education .（）（1 branch ）

100. The accounting work management system is a system that divides the responsibility and authority relationship of accounting management , Include （　　）.（3 branch ）

A. To supervise and inspect
B. Organization form of accounting work management
C. Administrative authority
D. Management organization setting