Accounting regulations and professional ethics [18]

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

2. Among the following depositors , Those who cannot apply for opening a basic deposit account are ().

3. The main content of professional ethics is the understanding of professional ethics 、 emotional 、 consciousness 、 Beliefs and behavior habits .（）

4.2018 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 （　）.

5.2018 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 （　）.

6.《 Accounting standards for business enterprises 》 It is the highest level legal norm in the accounting legal system , It is the basis for formulating other accounting regulations .（　　）

7. The budgets of local governments at all levels are made by （　） Review and approve .

8. Governments at all levels shall report on the implementation of the budget to the people's Congress or its Standing Committee at least twice in each budget year .（）

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

10. Accounting jobs can be one post for one person 、 One person with more posts or one post with more people .（　　）

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

12. According to our country 《 Budget law 》 The provisions of the , What does not belong to the budgetary authority of the financial department of the State Council is （）.

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

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

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

16. Credit card holders enjoy interest free repayment period for non cash transactions , The longest interest free repayment period is ().

17. Among the following depositors , Those who cannot apply for opening a basic deposit account are ().

18. 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 .

19. According to the regulation , The bank can check the account information for any unit or individual , However, it shall not be frozen for any unit or individual 、 Deduction and transfer , Do not stop the unit 、 Normal payment of personal deposits .()

20.2017 year 9 Among the following incomes obtained by retired employee Zhang in January , What is exempt from individual income tax is （　）.

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

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

23. The budgets of local governments at all levels are made by （　） Review and approve .

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

25. Payment settlement is () act .

26. 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 （）.

27. The budgets of local governments at all levels are made by （　） Review and approve .

28. What is incorrect in the following statement is ().

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

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

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

32.2018 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 （　）.

33. Of the following （） Calculate the tax payable with proportional tax rate .

34. The handover personnel cannot handle the handover procedures in person due to illness or other special reasons , Approved by the person in charge of the unit , May by () Agent handover .

35. The essence of morality 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. The functions of accounting professional ethics are （）.

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

39.2018 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 （　）.

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

41. 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 （　）.

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

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

44. Applying for opening a temporary deposit account due to temporary business activities in different places , The supporting documents that the depositor should issue to the bank include ().

45. Among the following depositors , Those who cannot apply for opening a basic deposit account are ().

46. The functions of accounting professional ethics are （）.

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

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

49. The budgets of local governments at all levels are made by （　） Review and approve .

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

51. 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 .

52. 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 （）.

53. The accounting entity is the legal entity , The legal subject is not necessarily the accounting subject .（　　）

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

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

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

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

58. 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 .

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

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

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

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

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

64. The following statements are incorrect （　）.

65. The essence of morality is （）.

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

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

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

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

70. 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 .

71. 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 （　）.

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

73. 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 ().

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

75. 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 ().

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

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

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

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

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

81. The handover personnel cannot handle the handover procedures in person due to illness or other special reasons , Approved by the person in charge of the unit , May by () Agent handover .

82. 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 .

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

84. 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 .

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

86. 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 .

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

88. So-called (), It refers to the act of unauthorized people pretending to sign in the name of others or fictitious people .

89. The handover personnel cannot handle the handover procedures in person due to illness or other special reasons , Approved by the person in charge of the unit , May by () Agent handover .

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

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

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

93. 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 ().

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

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

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

97.2017 year 9 Among the following incomes obtained by retired employee Zhang in January , What is exempt from individual income tax is （　）.

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

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

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