Accounting regulations and professional ethics [10]

1. The following statements are correct （）.（3 branch ）

A. The tax authority is the only administrative subject of Taxation
B. Taxes are levied on those that have not been adjusted by legal authorities and legal procedures , Neither party shall change at will
C. Tax authorities collect taxes from taxpayers on behalf of the state , It can only be levied according to law , No arbitrary collection
D. When the tax authorities verify the amount of tax payable , You can decide what procedure to use 2. Various departments 、 The basis for each unit to prepare the annual budget draft is （）.（3 branch ）

A. law 、 statute
B. The instructions and requirements of the government at the same level and the deployment of the financial department of the government at the same level
C. Department 、 Responsibilities of the unit 、 Mission and career development plan
D. Department 、 The quota standard of the unit 3.（） It is the highest stage of accounting professional ethics , It is also the ultimate goal of professional ethics construction .（ The difficulty coefficient ： easy ）（2 branch ）

A. practice
B. Self-discipline
C. internally
D. Heteronomy 4. The real estate tax in China's current tax system 、 Urban real estate tax belongs to property tax .（1 branch ）

5. Other individuals whose sales exceed the standard of small-scale taxpayers 、 Non enterprise units 、 Enterprises that do not often have taxable behavior can choose to pay taxes according to small-scale taxpayers .（1 branch ）

6. Professional ethics is linked with profession , Its formation and development is due to the emergence of （）.（2 branch ）

A. Division of labor
B. Social division of labor
C. Professional division of labor
D. Specialization 7. Among the following depositors , Those who can apply for opening a basic deposit account are ().（3 branch ）

A. Enterprise legal person
B. Canteen with independent accounting attached to the unit
C. Individual businesses
D. natural person 8. On the role of accounting professional ethics , The following statements are correct （）.（3 branch ）

A. Accounting professional ethics is an important supplement to the accounting legal system
B. Accounting professional ethics is the basis of standardizing accounting behavior
C. Accounting professional ethics is an important guarantee for the quality of accounting
D. Accounting professional ethics is the primary condition for improving the quality of accountants 9. according to 《 Payment and settlement method 》 The provisions of the ,() Be responsible for formulating a unified payment and settlement system .（2 branch ）

A. Policy banks
B. commercial bank
C. The head office of the people's Bank of China
D. Branches of the people's Bank of China 10. The links of accounting professional ethics cultivation include （）.（3 branch ）

A. Establish a firm belief in accounting professional ethics
B. Form a correct understanding of accounting professional ethics
C. Cultivate noble accounting professional ethics and emotions
D. Cultivate good accounting professional ethics 11. The financial department should organize and promote the construction of accounting professional ethics , Administer according to law .()（1 branch ）

12. 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 .（2 branch ）

A.10 Japan
B.15 Japan
C.30 Japan
D.60 Japan 13.《 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 .（ The difficulty coefficient ： easy ）（2 branch ）

A.1993
B.1994
C.1995
D.199614. A novel by a domestic writer was serialized in a newspaper 3 Months .3 The monthly remuneration income is 3000 element 、4000 Genna 5000 element . The writer 3 The personal income tax payable on monthly remuneration is （） element .（2 branch ）

A.1316
B.1344
C.1568
D.192015. Accountants " Stick to the rules ” The core of is persistence （）.（2 branch ）

A. Accounting Law
B. Accounting standards
C. Auditing standards
D. The tax system 16. It marks the end of the pilot work of China's Government Procurement System Reform , The laws and regulations for the national government procurement work entering a new development period are （）.（2 branch ）

A.《 Government procurement law of the people's Republic of China 》
B.《 Regulations for the implementation of the government procurement law of the people's Republic of China 》
C.《 Measures for the administration of qualification accreditation of bidding agencies for central investment projects 》
D.《 Interim Measures for government procurement to promote the development of small and medium-sized enterprises 》17. Institutions engaged in bookkeeping business in China , There should be at least () Full time practitioners holding accounting qualification certificates .（2 branch ）

A.2
B.3
C.4
D.518. The endorser fails to record the name of the endorsee and delivers the bill to others , This note is invalid .（）（1 branch ）

19.201X year 5 month , When a provincial financial department inspects an enterprise , The following conditions are found ： When the financial supervision and inspection department implements accounting supervision and inspection , In order to cover up its fictitious trading behavior , Deliberately transfer forged accounting materials . According to the above , The following statements are correct （）.（3 branch ）

A. according to 《 Accounting Law of the people's Republic of China 》 The provisions of the , The financial departments of the people's governments at or above the county level are the subject of accounting supervision and inspection within their respective administrative regions , Exercise the right of supervision over the accounting work of all units within the Administrative Region
B. according to 《 Accounting Law of the people's Republic of China 》 The provisions of the , All units have the obligation to cooperate with the accounting supervision and inspection carried out by the supervision and inspection department according to law , Provide accounting vouchers truthfully 、 Accounting books 、 Financial and accounting reports and other accounting materials as well as relevant information , Don't refuse 、 The hidden 、 Lie about
C. The practice of the enterprise belongs to the act of concealing the accounting data that should be kept according to law and providing accounting data and relevant information unreasonably
D. The enterprise may be fined 5000 Yuan of above 5 A fine of less than ten thousand 20. The following is about the advantages of decentralized procurement , What's right （　）.（3 branch ）

A. flexibility
B. Reduce the cost of purchasing
C. Achieve economies of scale
D. Meet the timeliness of procurement 21. A car store is a general taxpayer ,2013 year 12 The sales of cars in January are tax exclusive 500 Ten thousand yuan , In addition, extra price expenses are obtained 11.7 Ten thousand yuan （ Tax included ）, The value-added tax indicated on the special invoice for value-added tax obtained in the current period is 45 Ten thousand yuan . Then the value-added tax payable by the franchise store in the current period is () Ten thousand yuan .（2 branch ）

A.41.989
B.41.7
C.40
D.38.322. Accounting professional ethics refers to （） Professional code of conduct and norms .（3 branch ）

A. Formulated or approved by the state
B. Accounting professional activities should comply with
C. Reflect the characteristics of accounting profession
D. Adjust the accounting professional relationship 23. The essence of morality is （）.（2 branch ）

A. People are subjective
B. The will of heaven
C. A reflection of the will of all ruling classes
D. Social ideology determined by the economic foundation of a certain society 24. According to the accounting legal system , The following statements about accounting archives , Those who meet the regulations are （　　）.（3 branch ）

A. The original accounting files can be provided for external inquiry after being approved by the head of the accounting department of the unit
B. The destruction of accounting archives must be approved by the head of the unit
C. The original documents that have expired but have not settled the creditor's rights and debts shall not be destroyed
D. The construction unit that is in the construction period of the project , The accounting archives that have expired shall not be destroyed 25. according to 《 Measures for the administration of RMB bank settlement accounts 》 The provisions of the , The depositor has the following conditions , You can apply for opening a temporary deposit account ()（3 branch ）

A. Set up temporary institutions
B. Temporary management in different places
C. The party 、 group 、 Funds for the organization of the trade union in the unit
D. Registered capital verification 26. The tax period of value-added tax is divided into （）.（3 branch ）

A.1 Japan
B.2 Japan
C.3 Japan
D.5 Japan 27. Get a one-time performance income 2.1 Ten thousand yuan , In this regard, we should implement the plus levy method to calculate individual income tax .（1 branch ）

28. The following statements are incorrect （　）.（2 branch ）

A. The draft of the central final accounts prepared by the financial department of the State Council , After examination and approval by the State Council , The State Council shall submit it to the National People's Congress for approval
B. The draft of the central final accounts prepared by the financial department of the State Council , The State Council shall submit it to the Standing Committee of the National People's Congress for examination and approval
C. The draft final accounts at the corresponding level prepared by the financial departments of local governments at or above the county level , After being examined and approved by the government at the same level , It shall be examined and approved by the Standing Committee of the people's Congress at the same level
D. Draft final accounts prepared by the township government , Approved by the people's Congress at the same level 29. According to the provisions of VAT , Fixed business households go to other counties （ City ） Selling goods or taxable services , It shall apply to the competent tax authority in the place where its institution is located for the issuance of tax administration certificate for out of town business activities , And declare and pay taxes to the competent tax authority where the institution is located .（1 branch ）

30. The conditions for opening a personal bank settlement account are ().（3 branch ）

A. Using checks
B. Use a credit card
C. Handle exchange
D. Handle fixed-term debit or fixed-term credit 31. law-abiding , be conscientious and responsible , Establish correct values and outlook on life , This is the basic requirement for accountants to abide by what kind of professional ethics （）.（2 branch ）

A. I love my job
B. Be honest and self disciplined
C. Be honest
D. Objective justice 32. The main body of the legal relationship of taxation is the tax collector and the payer , As the main party, the government has strong political power , And the tax law itself is an obligation law , It is a law whose core content is to regulate the obligations of taxpayers , It involves all kinds of property of taxpayers .（1 branch ）

33. VAT special invoices are only used by small-scale VAT taxpayers .（1 branch ）

34. According to the provisions of consumption tax , The tax calculation method of consumption tax does not include ().（2 branch ）

A. Ad valorem collection
B. Specific amount and quota collection
C. Ad valorem rate and specific quota compound levy
D. Ad valorem progressive collection 35. The self-discipline mechanism and accounting professional ethics punishment system of the accounting industry are organized and established by the financial department .（）（1 branch ）

36. The highest authority of the Chinese Institute of Certified Public Accountants is the national member congress , The National Member Congress elects the Council . The association has a secretariat , As its permanent executive body .（　　）（1 branch ）

37. The tax basis of the following consumption tax is correctly stated ().（3 branch ）

A. Taxable consumer goods subject to ad valorem taxation , Its tax calculation basis is the sales volume including consumption tax but excluding value-added tax
B. Taxable consumer goods subject to ad valorem taxation , Its tax basis is the sales volume excluding consumption tax and including value-added tax
C. Taxable consumer goods subject to specific quota taxation , The basis of tax calculation is the actual sales quantity of taxable consumer goods
D. Taxable consumer goods subject to specific quota taxation , The basis of tax calculation is the actual sales of taxable consumer goods 38. The general deposit account opened by the depositor can be used for transfer settlement and cash deposit , However, cash withdrawal is not allowed （）（1 branch ）

39. 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 .（）（1 branch ）

40. Of the person in charge of a state-owned enterprise （　　） It is not allowed to serve as the head of the accounting institution of the unit 、 Accountant in charge .（3 branch ）

A. Wife
B. Children
C. brother
D. uncle 41. according to 《 Detailed rules for the implementation of the tax administration law 》 The provisions of the , Taxpayers declare and pay taxes by mail , Should （）.（3 branch ）

A. Use express mail
B. Take the receipt of the postal department as the declaration voucher
C. The actual declaration date is the postmark date of the post office at the place of mailing
D. Handle the delivery formalities through the postal department 42. According to the treatment of the value of purchased fixed assets , VAT can be divided into different types .2009 year 1 month 1 The date of , China's value-added tax is implemented ().（2 branch ）

A. Consumption value-added tax
B. Income type VAT
C. Productive value-added tax
D. Value added tax of actual consumption 43. Love your job and be dedicated to your duties , The connotation of loyalty to duty is embodied in （）.（3 branch ）

A. Be loyal to the country
B. Be loyal to the service object
C. Be loyal to the public
D. Be loyal to the unit leader 44. Comply with accounting laws , It is for the behavior of accounting practitioners （） requirement .（2 branch ）

A. At the highest level
B. At a minimum
C. Highest standard
D. Social practice 45. The following belong to the composition of the national budget （　）.（3 branch ）

A. Central budget
B. Local budgets
C. general budget
D. Department unit budget 46. Original certificate of payment , There must be the collection certificate of the payee and the payee , It cannot be replaced only by the relevant vouchers for payment .（　　）（1 branch ）

47. Foreign invested enterprises in China , The text of accounting records should conform to （　　） The provisions of the .（2 branch ）

A. Only Chinese
B. Only foreign languages can be used
C. Use Chinese , At the same time, you can choose a foreign language
D. Choose a wide variety of Chinese and foreign languages 48. Government procurement supervision and administration department , Approved by the superior financial department , Centralized purchasing organizations can be set .（）（1 branch ）

49. An individual bank settlement account is a bank settlement account opened in the name of a natural person by the depositor with his personal identity card and the business license of an individual industrial and commercial door .()（1 branch ）

50.《 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 51. The centralized procurement organization is （）, According to the buyer's entrustment to handle procurement matters .（2 branch ）

A. Enterprise legal person
B. Social organization legal person
C. Non profit enterprise legal person
D. For profit enterprise legal person 52. Government procurement by invitation to bid , The bidder shall, from the end of the prequalification announcement period （） front , Submit qualification certificates as required by the announcement .（2 branch ）

A. Three working days
B. Five working days
C. Seven working days
D. Ten working days 53. In the accounting work handover , Cash should be counted and handed in face according to the balance recorded in the accounting book , If there is a shortage , You can use a white slip to arrive at the warehouse .（）（1 branch ）

54. In the following statements about the legal relationship of Taxation , The right is （）.（2 branch ）

A. Both sides of the levy negotiate on an equal footing 、 The transfer of property ownership shall be carried out in principle of equal value and compensation
B. In the legal relationship of Taxation, rights and obligations are equivalent
C. The establishment of tax legal relationship is not based on the agreement of the two parties
D. Although the right to tax is granted by national laws , But it can be abandoned or transferred 55. In the following statements about personal bank settlement accounts , What's not right is ().（2 branch ）

A. The amount paid from the unit bank settlement account to the individual bank settlement account is taxable , The tax withholding unit shall provide the tax payment certificate to its deposit bank when making payment
B. Those who use credit card payment tools can apply for opening a personal bank settlement account
C. Funds paid from the unit bank settlement account to the individual bank settlement account , The bank shall carefully examine the original of the payment basis or collection basis according to relevant regulations , And keep a copy . Keep according to accounting files
D. Savings accounts are the same as personal bank settlement accounts , You can also handle transfer settlement 56. According to different tax objects , Taxes can be divided into turnover taxes 、 Income tax 、 Resource tax and behavior tax .（1 branch ）

57.201X year 5 month , When a provincial financial department inspects an enterprise , The following conditions are found ： Due to the strong business ability of financial supervisor Yang , The person in charge of the unit authorizes him to be fully responsible for foreign investment , Including the decision-making and implementation of foreign investment . According to the above , The following statements are correct （）.（3 branch ）

A. The practice of the enterprise complies with the regulations
B. The practice of the enterprise does not conform to the regulations
C. An effective supervision and control system should be established for major economic businesses
D. Decision makers and executives of major economic businesses should supervise each other 、 Mutual restriction , Prevent permission from being too centralized 58. The object of accounting professional ethics evaluation is accountants （）.（2 branch ）

A. Professional quality
B. Vocational Technology
C. The professional ethics
D. Professional behavior 59. The following are accounting normative documents: （　　）.（3 branch ）

A.《 Regulations on financial and accounting reports of enterprises 》
B.《 The basic work of accounting is standardized 》
C.《 Enterprise accounting system 》
D.《 The chief accountant Ordinance 》60. To strengthen the construction of accounting professional ethics , The measures that the financial department can take are （）.（3 branch ）

A. To organize and carry out 《 accounting law 》 Law enforcement inspection
B. Legalize all the contents of accounting professional ethics
C. Take various forms to organize the publicity and education of accounting professional ethics
D. Combine the construction of accounting professional ethics with the management of accounting practitioners 61. A general VAT taxpayer enterprise purchases raw materials and pays transportation and miscellaneous expenses in total 1000 element , Get the transportation invoice indicating the transportation fee 880 element 、 insurance premium 20 element 、 Handling charges 100 element . The deductible input tax is () element .（2 branch ）

A.61.6
B.70
C.77
D.8862. When engaging in temporary business activities in different places, you can open a temporary deposit account in different places .()（1 branch ）

63.() Refers to the unit ． Personal use of bills in social and economic activities ． Bank cards and remittances ． Collection commitment ． The act of monetary payment and fund liquidation by means of entrusted collection and other settlement methods .（2 branch ）

A. Commercial payment
B. Commercial settlement
C. Payment settlement
D. Transaction settlement 64. according to 《 accounting law 》 The provisions of the , Internal accounting management of the unit , Should be （） be responsible for .（2 branch ）

A. Chief accountant
B. Person in charge of the accounting department of the unit
C. The leader in charge of accounting work of the unit
D. Person in charge of the unit 65. The options that do not belong to the administrative function of accounting are （　　）.（2 branch ）

A. Accounting market management
B. Formulation of Accounting Law
C. Accounting supervision and inspection
D. Evaluation of accounting professionals 66. Tax categories are divided according to different collection objects , The following taxes that belong to the property tax in China's taxation are （）.（2 branch ）

A. tariffs
B. Vehicle and vessel tax
C. Resource tax
D. auto-purchase tax 67. The form of accounting professional ethics education is to educate accountants with （） Positive education at the core .（3 branch ）

A. Professional responsibility
B. Professional rights
C. Professional skills
D. Professional obligations 68. Company 、 The main settlement methods used by individuals in social and economic activities are ().（3 branch ）

A. Notes
B. Bank card
C. Collection commitment
D. Entrusted collection 69. The following statements about bank settlement accounts are wrong ().（3 branch ）

A. The basic deposit account mainly deals with the receipt and payment of funds and their salaries for the depositor's daily business activities 、 Withdrawal of bonuses and cash
B. General deposit accounts are used to handle the receipt and payment of various funds
C. The special deposit account can be used to handle the depositor's loan redeposit 、 Loan repayment and other fund receipt and payment of settlement
D. The temporary deposit account is used to handle the receipt and payment of funds from temporary institutions and depositors' temporary business activities 70. According to the regulation , The following statements about endorsement are correct ().（3 branch ）

A. The bill can only be transferred by endorsement
B. Record on the bill " Not transferable " Wording , Not transferable
C. Endorsement is an important act , Must conform to the legal form
D. Endorsements shall not include conditional endorsements and partial endorsements 71. The head office of the people's Bank of China is responsible for () National payment and settlement work , Mediation 、 Handle payment and settlement disputes between banks .（3 branch ）

A. Coordinate
B. Specific implementation
C. management
D. supervise 72. For the convenience of depositors , One company can open multiple basic deposit accounts .()（1 branch ）

73. The following goods imported by taxpayers are applicable 13% The low tax rate is ().（2 branch ）

A. The car
B. laptop
C. agricultural machinery
D. Bicycle 74. Government procurement items included in the centralized procurement catalogue are purchased by government purchasers , The procurement method that must be used is （）.（2 branch ）

A. The competent department purchases on behalf of
B. The purchaser purchases by himself
C. Cooperate with other purchasers to buy by themselves
D. Entrust a centralized purchasing agency to purchase 75. Accountants violate professional ethics , There may be （） Penalty for .（3 branch ）

A. My unit
B. Industry Association
C. The finance department
D. Business competent department 76. In the following statements about Invoicing requirements , The right ones ().（3 branch ）

A. No invoice shall be issued without business operation
B. The invoice sheet and deduction sheet are stamped with the financial seal of the unit or the special seal for invoice
C. Fill in the invoice in foreign language
D. The invoice can be opened and used by yourself 77. 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 .（2 branch ）

A.10 Japan
B.15 Japan
C.20 Japan
D.30 Japan 78. Within the scope of current consumption tax , Those who adopt the composite calculation method are ().（3 branch ）

A. cigarette
B. Grain Baijiu
C. Potato Baijiu
D. Product oil 79. Of the following , The certificates of the depositor's application for opening a basic deposit account include ()（3 branch ）

A. Loan contract
B. Approved and issued by the local administration for Industry and Commerce 《 The business license 》 The original
C. The approval or registration certificate of the government personnel department or the establishment committee and the certificate of approval of the financial department to open an account
D. Personal resident ID card 80. Of the following , It is ().（2 branch ）

A. Automobile tire
B. cosmetics
C. Liquor and Spirits
D. Jewels and jade 81. The content of the central budget is the budget revenue and expenditure at the same level ; The balance of the previous year is used for the expenditure arranged in the current year ; Return or subsidize local expenses ; Explain the expenditure of superiors .（）（1 branch ）

82. 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 （　　）.（3 branch ）

A. Issued by the State Council 《 The chief accountant Ordinance 》
B. Issued by the State Council 《 Regulations on financial and accounting reports of enterprises 》
C. Local accounting management regulations issued by the Standing Committee of the provincial people's Congress
D. Issued by the Ministry of finance 《 The financial department implements the accounting supervision measures 》83. 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 single source procurement .（）（1 branch ）

84. The entrusting party entrusts an agency bookkeeping institution to keep accounts on behalf of the entrusting party, and a special person shall be assigned to be responsible for the income, expenditure and custody of daily monetary funds .（　　）（1 branch ）

85. Taxpayers engaged in wholesale or retail of goods , Annual taxable sales in 50 Those below 10000 yuan are small-scale VAT taxpayers .（1 branch ）

86. 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 ().（3 branch ）

A. Basic deposit account opening registration certificate
B. Tax registration certificate
C. A copy of the business license
D. The approval document of the administrative department for Industry and Commerce in the place of temporary business 87. The accounting statements that can reflect the financial situation of an enterprise on a specific date are （　　）.（2 branch ）

A. Balance sheet
B. Cash flow statement
C. Income statement
D. Profit distribution statement 88. Of the following , What does not belong to the basic procedure of agency bookkeeping is ().（2 branch ）

A. The trustor and the trustee sign a written entrustment contract on the basis of mutual negotiation
B. Accounting voucher transmission procedures and signing procedures
C. Requirements for preparing and providing financial and accounting reports
D. The applicant shall go through the industrial and commercial registration procedures within the specified time , Get a business license 89. Among the following notes , Do not belong to 《 Negotiable instruments law 》 The adjustment range is ().（2 branch ）

A. Money Order
B. Promissory note
C. Check
D. invoice 90. Of the following , What does not belong to the bank is ().（2 branch ）

A. urban credit cooperative
B. securities company
C. Policy banks
D. Rural credit cooperatives 91. 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 ().（2 branch ）

A. Taxpayer accounts are chaotic and difficult to check
B. The taxpayer fails to handle the tax declaration within the prescribed time limit , The tax authority has declared within a time limit , Failing to declare within the time limit
C. There is a clear shift of taxpayers 、 Concealing signs of its taxable income
D. There is a clear shift of taxpayers 、 Concealing signs of its taxable income and refusing to provide tax guarantee 92. The so-called professional ethics , It is closely related to people's professional activities and meets the requirements of professional characteristics （）.（2 branch ）

A. Moral code 、 The sum of moral sentiment and moral quality
B. Moral code 、 The sum of moral sentiment and professional habits
C. Moral code 、 The sum of moral quality and professional requirements
D. Professional habits 、 The sum of professional discipline and professional principles 93. In the following options , The internal control measures of the unit are （　　）.（3 branch ）

A. Incompatible job separation control
B. Authorization approval control
C. Supply and marketing system control
D. Budget control 94. Taxable consumer goods processed by the self-employed , The trustee shall declare and pay consumption tax to the competent tax authority of the place where its organization is located or where it resides .（1 branch ）

95. Accountants set up accounting books privately , serious , The Department of the people's government at or above the county level shall revoke its （　　）.（2 branch ）

A. Id card
B. Academic certificate
C. certificate of academic degree
D. Accounting qualification certificate 96. The withholding agent shall report and pay the value-added tax withheld to the competent tax authority in the place where the taxpayer institution is located or where it resides .（1 branch ）

97. according to 《 Payment and settlement method 》 The provisions of the , The following are intermediary institutions for payment settlement and fund settlement ().（3 branch ）

A. Bank
B. City credit cooperatives
C. Rural credit cooperatives
D. The insurance company 98. The following are not used for recording 、 The account for accounting and reflecting the income and expenditure activities of non tax income is （）.（3 branch ）

A. Treasury single account
B. Budget unit zero balance account
C. Special account
D. Special financial account 99. Of the following , What does not belong to accounting files is （　　）.（2 branch ）

A. Annual financial plan
B. Accounting voucher
C. Accounting books
D. Bank statement 100. Zhenguang Co., Ltd. is a Sino foreign joint venture ,2010 The following events occurred in the year ： A file manager in the accounting department of the company temporarily handed over his work when he was ill , Hu entrusted Li, a cashier of the unit, to temporarily keep accounting files . The following statements are correct （）.（3 branch ）

A. Accounting section file management personnel , It's an accounting job
B. Accounting section file management personnel , Not an accounting job
C. The cashier can keep the accounting files temporarily
D. The cashier cannot keep the accounting files temporarily