Accounting regulations and professional ethics [1]

1. Of the following , According to 《 accounting law 》 And formulate specific measures for implementing the national unified accounting system within the system , And reported to the financial department of the State Council for the record （）.

A. People's Bank of China
B. Ministry of information industry
C. Ministry of agriculture
D. The General Logistics Department of the Chinese people's Liberation Army 2. The following principles that should not be adhered to in payment and settlement are ().

A. Keep your word ． Performance payment
B. Whose money goes into whose account ． Who controls
C. Banks do not advance money
D. The bank advances moderately 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 .

A. Stick to the rules
B. Be honest
C. Improve your skills
D. Objective justice 4. A painter 8 In August, his selected calligraphy and painting works were handed over to a publishing house for publication , Get remuneration from the publishing house 10 Ten thousand yuan . The tax items applicable to the payment of personal income tax for this remuneration are （）.

A. Income from remuneration
B. Income from royalties
C. Income from labor remuneration
D. Salary income 5. Of the following , Those who belong to individual income tax resident taxpayers are ().

A. Individuals who have no domicile and do not live in China
B. No domicile in China , And more than 6 Less than three months 1 Years of personal
C. Individuals domiciled in China
D. No domicile in China , Individuals who have lived for less than a year 6. Tax agent refers to having relevant knowledge of tax agency 、 Experience and ability , Have the qualification of tax agency , the （） And province 、 Autonomous region 、 Approved by the State Administration of Taxation of the municipality directly under the central government , Specialized personnel engaged in tax agency and their working institutions .

A. The Ministry of Finance
B. State-owned assets supervision and administration commission
C. State Administration of taxation
D. National People's Congress 7. 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 （）.

A. Public bidding
B. Invitation to bid
C. Single source procurement
D. Competitive negotiation 8. Credit card holders enjoy interest free repayment period for non cash transactions , The longest interest free repayment period is ().

A.60 God
B.20 God
C.50 God
D.30 God 9. So-called (), It refers to the act of unauthorized people pretending to sign in the name of others or fictitious people .

A. imitation
B. change
C. To alter
D. forge 10. 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 （）.

A.《 Regulations for the implementation of the government procurement law of the people's Republic of China 》
B.《 Interim Measures for government procurement to promote the development of small and medium-sized enterprises 》
C.《 Measures for the administration of qualification accreditation of bidding agencies for central investment projects 》
D.《 Government procurement law of the people's Republic of China 》11. The following statement about government procurement is incorrect （）.

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. Centralized procurement is the only implementation mode of current government procurement in China
C. 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
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 12. 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 （　）.

A. Invitation to bid
B. Public bidding
C. Competitive negotiation
D. Single source approach 13. The tax basis of business tax is ().

A. Total revenue
B. sales
C. Turnover
D. amount of income 14. Of the following , Allow taxpayers to calculate VAT , The type of VAT deducted from the depreciation of purchased fixed assets is ().

A. Productive value-added tax
C. Value added tax of actual consumption
D. Consumption value-added tax
E. Income type VAT 15. According to the tax collection authority and income control authority , China's taxes can be divided into central taxes 、 Local tax and central local shared tax . Of the following , What belongs to the local tax is ().

A. Land value added tax
B. corporate income tax
C. Resource tax
D. The VAT 16. According to the provisions of China's financial legal system , Of the following , It can be used to handle the depositor's loan redeposit 、 The funds for loan repayment and other settlement are ().

A. Personal savings account
B. General deposit account
C. Temporary deposit accounts
D. Special deposit account 17.《 Basic norms of enterprise internal control 》 By （　　） according to 《 Company law of the people's Republic of China 》、《 Securities Law of the people's Republic of China 》《 Accounting Law of the people's Republic of China 》 And other relevant laws and regulations .

A. The Ministry of Finance
B. The Ministry of Finance and the National Audit Office
C. The Ministry of Finance and the tax bureau 、 auditing department 、 The securities and futures commission 、 CBRC 、 Circ
D. The Ministry of Finance and the National Audit Office 、 The securities and futures commission 、 CBRC 、 Circ 18. Professor Yu of a university was invited by an enterprise , Give management training lectures for the middle-level cadres of the enterprise , Get remuneration from the enterprise 5000 element . The tax items applicable to the payment of personal income tax for this remuneration are ().

A. By chance
B. Income from wages and salaries
C. Income from remuneration
D. Income from labor remuneration 19. Of the following , What does not belong to the bank is ().

A. Policy banks
B. Rural credit cooperatives
C. securities company
D. urban credit cooperative 20. Of the following , What belongs to the regulations of the accounting department is （　　）.

A.《 Accounting file management method 》
B.《 Measures for the administration of accounting professional qualifications 》
C.《 The basic work of accounting is standardized 》
D.《 Regulations on financial and accounting reports of enterprises 》21. Accounting professional ethics refers to （） Professional code of conduct and norms .

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 22. Bank settlement accounts are divided into ().

A. Basic deposit account
B. General deposit account
C. Personal bank settlement account
D. Special deposit account 23. Of the following , The characteristics of tax agency are ().

A. mandatory
B. Fairness
C. Legality
D. Intermediary 24. In the following statements , The right ones （）.

A. township 、 Nationality town 、 The town people's Congress shall make a decision on the budget at the corresponding level 、 Supervise the final accounts
B. The Ministry of finance is responsible for the central and local budgets 、 Supervise the final accounts
C. The local people's congresses at or above the county level and their standing committees shall be responsible for the budgets of the governments at the corresponding levels and lower levels 、 Supervise the final accounts
D. The National People's Congress and its Standing Committee are responsible for the central and local budgets 、 Supervise the final accounts 25. National unified accounting system , The main contents include （　　）.

A. Accounting supervision system
B. Accounting work management system
C. Accounting organization management system
D. Accounting system 26. The methods of self-education of accounting professional ethics include （）.

A. Self dissection
B. Self discipline, prudence and independence
C. Self alarm and self excitation
D. Self weight introspection 27. Within the scope of current consumption tax , Those who adopt the composite calculation method are ().

A. Grain Baijiu
B. cigarette
C. Potato Baijiu
D. Product oil 28. According to the different tax jurisdiction exercised by sovereign countries , Tax laws can be divided into ().

A. General tax law
B. Domestic tax law
C. International Tax Law
D. Foreign tax laws 29. The date in words of the bill is not filled in as required ,().

A. Resulting in losses , The drawer and the Bank jointly undertake
B. The bank may accept
C. Resulting in losses , At the drawer's own expense
D. Resulting in losses , By the bank itself 30. Accounting data are formed in the process of accounting 、 Information that records and reflects the actual economic and business events , Include （　　）.

A. Accounting books
B. Financial accounting report
C. Other accounting data
D. Accounting voucher 31. Of the following , VAT taxpayers are ().

A. Enterprises importing goods
B. A transportation company engaged in transportation
C. A supermarket that wholesales goods
D. A car shop that provides repair services 32. Strengthening service in accounting professional ethics , It requires accountants to have （）.

A. Strong sense of service
B. Noble service goals
C. Excellent service quality
D. Civilized service attitude 33. The methods of accounting professional ethics evaluation mainly pass （） To carry out .

A. Assessment and comparison
B. Public opinion
C. Inner faith
D. traditional custom 34. Self education in the form of accounting professional ethics education is for accountants （） Behavior activities .

A. self-improvement
B. Self development
C. Own moral cultivation
D. Self learning 35. Various departments 、 The basis for each unit to prepare the annual budget draft is （）.

A. 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
B. Department 、 The quota standard of the unit
C. Department 、 Responsibilities of the unit 、 Mission and career development plan
D. law 、 statute 36. Among the following depositors , Those who cannot apply for opening a basic deposit account are ().

A. The village committee
B. Foreign institutions in China
C. Individual residents
D. Individual businesses 37. Foreign invested enterprises in China , The text of accounting records should conform to （　　） The provisions of the .

A. Choose a wide variety of Chinese and foreign languages
B. Only Chinese
C. Use Chinese , At the same time, you can choose a foreign language
D. Only foreign languages can be used 38. Cultivate the professional ethics of accountants , We should know from accounting ethics 、 sentiment 、 will 、 Beliefs and habits , This determines the significance of accounting professional ethics education （）.

A. Omnidirectional
B. Subjectivity
C. Contemporaneity
D. Sequence 39. Of the following , It is impossible to become the subject of the crime of retaliating against accountants （　　）.

A. The person in charge of a company
B. The head of the academic community
C. Person in charge of accounting institutions of state-owned enterprises
D. Person in charge of public institution 40. 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 （）.

A. Accounting handover list
B. Original certificate
C. Annual accounting report
D. General ledger 41. Of the following , Invoices that do not belong to the industry include ().

A. Advertising expense settlement invoice
B. Unified commercial retail invoice
C. Unified invoice for product sales of industrial enterprises
D. Unified commercial wholesale invoice 42. It is the highest stage of accounting professional ethics , It is also the ultimate goal of professional ethics construction .

A. Self-discipline
B. Heteronomy
C. internally
D. practice 43. In our country 《 Implementation outline of citizen moral construction 》 Put forward the basic content of professional ethics , among , The foundation of professional ethics is ().

A. I love my job
B. Be fair
C. Be honest
D. Serve the masses 44. The following conditions meet the requirements of invoice issuance is （）.

A. Fill in the numbers in order
B. Fill in the invoice in English
C. Invoice the expected possible business
D. Split the book and use the invoice 45. The implementation mode of government procurement in China is （）.

A. The combination of centralized procurement and decentralized procurement
B. Centralized purchasing
C. Agent purchase
D. Decentralized procurement 46. 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 .

A. The State Council
B. The Ministry of Finance
C. Bank of China head office
D. The head office of the people's Bank of China 47. 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 ().

A. Special deposit account
B. Basic deposit account
C. Temporary deposit accounts
D. General deposit account 48. 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 .

A.10%
B.3%
C.2%
D.5%49. The following statement about the basic principles that should be observed in the management of bank settlement accounts , The wrong is ().

A. Depositors can choose their own bank to open a bank settlement account
B. The opening and use of bank settlement accounts must comply with the law
C. Depositors of personal bank settlement accounts can only open a basic deposit account in the bank
D. The bank must keep the information of the depositor's Bank Settlement Account confidential according to law 50. Of the following , It is ().

A. Liquor and Spirits
B. Automobile tire
C. Jewels and jade
D. cosmetics 51. Establish incentive mechanism , The main basis for assessing, rewarding and punishing accountants' compliance with professional ethics is （）.

A.《 accounting law 》 Etc 、 statute
B. Relevant provisions of accounting industry organizations
C. Internal work discipline
D. Accounting professional ethics standards and norms 52. Payment and settlement must be through () Approved financial institutions .

A. The State Council
B. People's Bank of China
C. The securities and futures commission
D. CBRC 53. Of the following , The work that cashiers are not allowed to do is ().

A. Registration of bank deposit journal
B. income 、 Registration of expense Sub Ledger
C. Registration of cash journal
D. Cash receipt and payment 54. In the main content of accounting professional ethics ,（） It embodies the basic principle of being a man , It is also the main content of civil ethics .

A. Strengthen service
B. Stick to the rules
C. Be honest
D. Participate in management 55. 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 （　　）.

A.《 Accounting Law of the people's Republic of China 》、《 The basic work of accounting is standardized 》 And other laws 、 Administrative regulations
B.《 Accounting Law of the people's Republic of China 》
C.《 The basic work of accounting is standardized 》
D.《 Company law of the people's Republic of China 》56. The methods of self-education of accounting professional ethics include （）.

A. Self discipline, prudence and independence
B. Self dissection
C. Self weight introspection
D. Self alarm and self excitation 57. According to the relevant provisions of the legal system of enterprise income tax , Of the following , When calculating the taxable income of enterprise income tax , What cannot be deducted is ().

A. fine
B. Unapproved reserve expenditure
C. Tax late fees paid
D. Donation expenditure exceeding the specified standard 58. The items that can be recorded in the cheque by means of authorized supplementary recording are ().

A. Supplement of authorization on the date of issue
B. The authorized supplement of the check amount
C. Supplement to the authorization of the name of the drawer
D. Supplement to the authorization of the payee's name 59. Budget supervision subjects include （　）.

A. Government audit departments at all levels
B. People's governments at all levels
C. The organs of state power at all levels are the people's congresses at all levels and their standing committees
D. The financial departments of people's governments at all levels 60.201X 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 （）.

A. 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
B. 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
C. 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
D. Zhang meets the specified conditions , Can act as ABC Shareholders of accounting firm 61. If there is no record on the bank draft () And so on , The draft is invalid .

A. A promise of unconditional payment
B. Name of payer
C. Determined amount
D. indicate " Bank draft ” The words... 62. Of the following , VAT taxpayers are ().

A. A car shop that provides repair services
B. Enterprises importing goods
C. A supermarket that wholesales goods
D. A transportation company engaged in transportation 63. The following statements about the organization and implementation of accounting professional ethics construction , The right ones （）.

A. All sectors of society fulfill their respective responsibilities , Cooperate with each other , Joint management
B. Supervision by public opinion , Form a good social atmosphere
C. Accounting professional organizations should establish industry self-discipline mechanism
D. The financial department organizes and promotes the construction of accounting professional ethics 64. According to the provisions of the payment and settlement method , Of the following , Those who meet the basic requirements of payment and settlement are ().

A. Company 、 Individuals and banks should follow 《 Measures for the administration of RMB bank settlement accounts 》 Issued in accordance with the provisions of 、 Use account
B. The signatures and other records on bills and settlement vouchers should be true , Do not forge 、 To alter
C. Company 、 Individuals and banks handle payment and settlement , Bills and settlement vouchers printed in accordance with the unified regulations of the people's Bank of China must be used
D. Filling in bills and settlement vouchers should be standardized , Complete the elements , The number is correct , The handwriting is clear , Not bad, not missing , No scribble , Prevent erasure 65. The relationship between participating in management and strengthening service is （）.

A. Do not strengthen services , It is difficult to maintain the enthusiasm and motivation to participate in management
B. Participation in management is a form of strengthening services
C. Strengthening services is conducive to participation in management
D. Not involved in Management , It can also improve the service level and quality 66. Of the following , The contents of accounting supervision and inspection implemented by the financial department are

A. Accounting voucher 、 Accounting books 、 Whether the financial and accounting reports and other accounting materials are true 、 complete
B. Whether to pay taxes in full and on time in accordance with the provisions of the tax law
C. Whether the accounting conforms to the provisions of the accounting law and the national unified accounting system
D. Whether the personnel engaged in accounting work have accounting qualification certificates 67. Accounting data are formed in the process of accounting 、 Information that records and reflects the actual economic and business events , Include （　　）.

A. Other accounting data
B. Accounting voucher
C. Financial accounting report
D. Accounting books 68. Among the following organizations or individuals, those who should apply for tax registration are （）.

A. Mobile rural small traders without fixed production and business premises
B. The Commodity Distribution Department that enjoys tax exemption
C. Institutions engaged in production and operation
D. Individual businesses 69. In our country 《 Budget law 》 The prescribed forms of budgetary expenditure include （　）.

A. education 、 science 、 Culture 、 health 、 Expenditure for the development of sports and other undertakings
B. State administrative expenses
C. Economic construction expenditure
D. Defense spending 70. according to 《 Payment and settlement method 》 The provisions of the ："() Handling payment and settlement must comply with the laws of the state 、 Administrative regulations and the provisions of these measures , Do not harm the public interest .”

A. Individual businesses
B. City credit cooperatives
C. Rural credit cooperatives
D. Company 71. The enterprise has the following () The situation , It is not allowed to receive, purchase and issue special VAT invoices .

A. Accounting is not perfect , The input tax of value-added tax cannot be accurately provided 、 Output tax 、 Tax payable and other information
B. Borrow others' special VAT invoices
C. Privately print special VAT invoices
D. Fail to keep the special VAT invoice as required 72. In the following statements about the legal relationship of Taxation , The right is （）.

A. Although the right to tax is granted by national laws , But it can be abandoned or transferred
B. 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
C. In the legal relationship of Taxation, rights and obligations are equivalent
D. The establishment of tax legal relationship is not based on the agreement of the two parties 73. The following goods imported by taxpayers are applicable 13% The low tax rate is ().

A. agricultural machinery
B. Bicycle
C. The car
D. laptop 74. have a genuine and sincere desire , Seeking truth from facts , Not false , No fraud , Keep promise , Pay attention to credit , Pay attention to credibility . This is the accounting professional ethics （） The concrete embodiment of .

A. Objective justice
B. Be honest
C. Stick to the rules
D. I love my job 75.《 Regulations on the implementation of the budget law 》 By （） To formulate the .

A. The State Council
B. The National People's Congress
C. The Ministry of Finance
D. The Standing Committee of the National People's Congress 76. 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 ().

A. Value added tax of actual consumption
B. Income type VAT
C. Productive value-added tax
D. Consumption value-added tax 77. The general principle of China's accounting work management system is （　　）.

A. Hierarchical management
B. Unified leadership
C. Unified leadership , Hierarchical management
D. Unified leadership , centralized management 78. according to 《 Negotiable instruments law 》 The provisions of the , What is true about checks is ().

A. The amount of the cheque cannot be authorized to make up
B. The payee of the cheque can be supplemented by the drawer's authorization
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 79. The object of accounting professional ethics evaluation is accountants （）.

A. Professional quality
B. Vocational Technology
C. Professional behavior
D. The professional ethics 80. According to the provisions of consumption tax , Taxpayers selling taxable consumer goods by installment collection , The occurrence time of its tax obligation is ().

A. The date of receipt agreed in the written contract
B. The day on which the taxable consumer goods are delivered
C. The day of receiving the first sales payment
D. The day on which the voucher for the sales payment is obtained 81. Professional ethics in a broad sense refers to what practitioners should follow in their professional activities （）.

A. Behavior mode
B. Work discipline
C. Basic system
D. Code of conduct 82. Among the four basic principles that government procurement should follow , The core principle is （）.

A. Good faith
B. Open and transparent
C. Fair competition
D. Fair and just 83.《 Government procurement law of the people's Republic of China 》 since （） Come into effect .

A.2005 year 1 month 1 Japan
B.2007 year 1 month 1 Japan
C.2000 year 1 month 1 Japan
D.2003 year 1 month 1 Japan 84. It is the morality that accountants must have , It is the soul of accounting professional ethics .

A. Avoid leaning to either side
B. Good service
C. Don't make fake accounts
D. Objective justice 85. 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 ().

A. There is a clear shift of taxpayers 、 Concealing signs of its taxable income and refusing to provide tax guarantee
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. Taxpayer accounts are chaotic and difficult to check 86. When the cashier of an enterprise reviews an invoice for purchasing materials by a purchaser , It is found that the unit price and amount figures on the invoice have been altered , The unit price of materials is also higher than the market price 1 times . This invoice should belong to （　　）.

A. Inaccurate original documents
B. Untrue original documents
C. Incomplete original documents
D. Illegal original documents 87. 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 .

A. Ten working days
B. Five working days
C. Seven working days
D. Three working days 88. Li Mou 2012 year 12 Of the following income obtained in the month , What is exempt from individual income tax is ().

A. Income from remuneration 3000 element
B. Interest income from national debt 500 element
C. Shopping in shopping malls 1000 element
D. Rental income 2500 element 89. What is incorrect in the following statement is ().

A. 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
B. 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
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 90. According to the provisions of consumption tax , The tax calculation method of consumption tax does not include ().

A. Ad valorem collection
B. Specific amount and quota collection
C. Ad valorem progressive collection
D. Ad valorem rate and specific quota compound levy 91. The following is about the advantages of decentralized procurement , What's right （　）.

A. flexibility
B. Achieve economies of scale
C. Reduce the cost of purchasing
D. Meet the timeliness of procurement 92. according to 《 accounting law 》 The provisions of the , Of the following , Those who should sign and seal on the financial and accounting report are （　　）.

A. Person in charge of accounting
B. Person in charge of the unit
C. Accountants who prepare financial and accounting reports
D. Head of accounting organization ( Accountant in charge )93. The following are the basic principles of accounting professional ethics （）.

A. The principle of collectivism
B. The principle of managing money for the people
C. The principle of honesty and trustworthiness
D. The principle of honesty and justice 94.201X 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 （）.

A. An effective supervision and control system should be established for major economic businesses
B. Decision makers and executives of major economic businesses should supervise each other 、 Mutual restriction , Prevent permission from being too centralized
C. The practice of the enterprise complies with the regulations
D. The practice of the enterprise does not conform to the regulations 95. The following statements about the constituent elements of the tax law are correct ().

A. The basis of tax calculation is ad valorem 、 Quantitative levy and compound levy
B. The tax object is the main symbol to distinguish different types of taxes
C. The current tax rate in China mainly includes proportional tax rate 、 Fixed tax rate and progressive tax rate
D. Tax payer refers to the tax authority , Other institutions have no right to tax 96. According to the relevant regulations , In the following cases , The depositor should apply to the deposit bank to cancel the bank settlement account ().

A. The Bank of deposit needs to be changed due to relocation
B. Be merged 、 dissolution 、 Declare bankruptcy or closure
C. Cancellation 、 The business license is revoked
D. Change the company name 97. In the following statements about the original documents , The right is （　　）.

A. Proof of employee's public loan , Must be attached to the bookkeeping voucher . When the loan is recovered , You should issue a separate receipt or return a copy of the receipt , The loan receipt shall not be refunded
B. Original voucher in several copies , The purpose of each couplet shall be indicated , Each copy can be used as a reimbursement voucher
C. On refund , The receipt should be replaced by the return invoice
D. Self made original vouchers must be signed or sealed by the leader of the handling unit or its designated personnel 98. The form of accounting professional ethics education is to educate accountants with （） Positive education at the core .

A. Professional skills
B. Professional responsibility
C. Professional rights
D. Professional obligations 99. Value added tax payers according to their business scale , It is divided into （）.

A. Ordinary taxpayers
B. General taxpayers
C. Special taxpayers
D. Small scale taxpayers 100. On the role of accounting professional ethics , The following statements are correct （）.

A. Accounting professional ethics is the primary condition for improving the quality of accountants
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 an important supplement to the accounting legal system