內(nèi)部控制制度與設(shè)計(jì)-課后題及答案

1、theparty's fine style,carry forwar dthe traditi onal Chinesevirt ues, practici ng theS ocial istcorevalues,vigorously carryforw ardthe spirit ofJiaoYulu, HongqiCa nalspirit andspirit ofpersistence,hone styin politics,strictstate sman, sti cktothe spirit ualheig hts of the Communists.F our to dev

2、oti on, as, do playa role i nqualifying. OfficialCommunist duty.To fulfilltheparty's purpose, maintain f orthe people themselves,a nd dedication,dev otion,maintain pionee r,pi oneeringa nd e nterprisi ngspirit,active atthewell-offextrapractice,makecontributions. T he incentive function ofpartyor

3、ga nizations at all level sshoul d givefullplayto advancedm odel s,esta blish areprese ntative,adva nced and typi calofthe times,a nd g uide thebr oad massesofparty memberstoemulate.Inhonor ofthe 95a nniver sary offounding a san opportunity to award in re cogniti on ofanum berofoutstandingparty memb

4、ers'advanced grass-roots party organizati ons, outsta ndi ng partyw orkers, andput the pioneertrees.Third,the "reform" efforts for example, be suretochange i nto. Lear ning totea chEducation i norder to solvethe problem,if itdoe snot solvethepr oblem,itwillform,goes thr oug h the moti

5、ons.To strengthe n the consciousne ssprobl ems andinsi stedon pr oblem -orie nted, problem-solvingle arni ngeducationfortraction,trulydee p investigation into cha nge,modification.A checked swi ng. Learni ng educati on pr ogramme for party-building i n our cityact uallypr oposed t ofocuson sol ution

6、 offuzzyi deals and beliefswave r,consciousness, purposeofthe partyweakse nse, honestyand self-discipli ne aware nessis notstrong, depressed,sixissue sofethi cal misconductstu dy contents specificpr ogrammesforallparty membersand l eadi ngcadre sabovethe countylevel shallfocusonfurt herrefinement to

7、 the pr oblem s.Specifict oeveryparty memberandeverycadre, al sore quire s acom bination ofactuala nd controlled,f ocused a nd really putyourselfin,pe ople seethi ngs, see,wit htheir ownspecific pr oblem stolearn Constituti on Party r ules, series,a ddress,sopre cisionto findthe problem,laying asoli

8、dfoundation for furthercorre ctiveacti on. Bto makecha nge.For check put ofproblem,throughesta blishedre ctificationT aiw ana ccount,a nd take spe cialsupervi sion,and on accountPIN, a ppr oach,insisted do sidelear nsidemodified, andthatk nowt hat modified,whilefocused onput "two lear n ado&quo

9、t; learning e ducation rectificati onwit h graspparty ofmass line e ducation practiceactivitie sand "thre estrict thre e real"topice ducationproblem rectificationcombined up, cons olidationexpa nde d ha smadeof rectificationresults,str ongly correcte d "for officer notfor",and Ch

10、iand endless corre cted"fourwi nd",and regulati on massessi deofabuse s,ensur e work adva ncem ore powerful, a ndpr oblem soluti onm orecom pletely.Third,we must consolidate ourachi evements. For more publi c,some party membersw hofocus onthe outsta ndi ngissues, combini ngconce ntrated項(xiàng)目一

11、內(nèi)部控制與制度設(shè)計(jì)基礎(chǔ)一、單選1. 不相容職務(wù)相分離的核心是（），要求每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)都要經(jīng)過(guò)兩個(gè)或兩個(gè)以上的部門或人員的處理，使得單個(gè)人或部門的工作必須與其他人或部門的工作相一致或相聯(lián)系，并受其監(jiān)督和制約。A. 職責(zé)分工B. 內(nèi)部牽制C. 作業(yè)程序D. 授權(quán)批準(zhǔn)2. 授權(quán)審批制度是以（）為基礎(chǔ)，企業(yè)權(quán)力機(jī)構(gòu)或上級(jí)管理者明確規(guī)定有關(guān)業(yè)務(wù)經(jīng)辦人員的職責(zé)范圍和業(yè)務(wù)處理權(quán)限與責(zé)任，使所有的業(yè)務(wù)經(jīng)辦人員在辦理每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)時(shí)都能事先得到適當(dāng)?shù)氖跈?quán)，并在授權(quán)范圍內(nèi)辦理有關(guān)經(jīng)濟(jì)業(yè)務(wù)，承擔(dān)相應(yīng)的經(jīng)濟(jì)責(zé)任和法律責(zé)任。A. 職務(wù)分工控制B. 會(huì)計(jì)控制C. 程序控制D. 活動(dòng)控制3. （）是內(nèi)部控制的一種重要方法，其內(nèi)

12、容可以涵蓋單位經(jīng)營(yíng)活動(dòng)的全過(guò)程，包括籌資、融資、采購(gòu)、生產(chǎn)、銷售、投資和管理等諸多方面。A. 授權(quán)審批控制B. 會(huì)計(jì)系統(tǒng)控制C. 預(yù)算控制D. 內(nèi)部報(bào)告控制二、多項(xiàng)1. 內(nèi)部控制制度設(shè)計(jì)時(shí)應(yīng)遵循的原則有（）A. 全方位控制和重點(diǎn)控制相結(jié)合原則B. 制衡性原則C. 成本效益原則D.合法性與實(shí)用性相結(jié)合原則2. 以下項(xiàng)目中違背了不相容職務(wù)分離控制原則的有（）A. 材料保管員兼材料核算會(huì)計(jì)員B. 保管員同時(shí)負(fù)責(zé)采購(gòu)業(yè)務(wù)C. 出納員在登記現(xiàn)金和銀行存款日記賬的同時(shí)登記相關(guān)總賬D. 出納員在負(fù)責(zé)貨幣資金收付的同時(shí)登記現(xiàn)金、銀行存款日記賬3. 內(nèi)部控制制度的設(shè)計(jì)程序包括（）A. 設(shè)計(jì)前調(diào)研分析B. 設(shè)計(jì)控

13、制流程C. 擬訂內(nèi)部控制制度D. 內(nèi)部控制制度的試行和修改4. 建立有效的內(nèi)部控制制度應(yīng)當(dāng)考慮的重點(diǎn)包括（）等。A. 關(guān)鍵控制點(diǎn)要準(zhǔn)確B. 要使用企業(yè)的發(fā)展C. 設(shè)計(jì)目標(biāo)要明確D. 成本效益要統(tǒng)一三、判斷1. 內(nèi)部牽制主要包括體制牽制、簿記牽制和價(jià)值牽制。（）2. 內(nèi)部控制的設(shè)計(jì)是越嚴(yán)格越好，越細(xì)致越好，這樣才能充分發(fā)揮內(nèi)部控制的作用。（）3. 企業(yè)設(shè)計(jì)內(nèi)部控制制度的目的是差錯(cuò)防弊（）4. 設(shè)計(jì)內(nèi)部控制制度，首先要適合有關(guān)的控制環(huán)境。（） 單1.B 2.A 3.C 多1.ABCD 2.ABC 3.ACD 4.ABCD判1. V 2. X 3. X 4. V項(xiàng)目二貨幣資金控制與制度設(shè)計(jì)一、單選1

14、. 現(xiàn)金內(nèi)部控制的控制點(diǎn)不包括（）A. 審批 B. 余額調(diào)節(jié)表C. 對(duì)賬 D. 清查2. 現(xiàn)金日記賬應(yīng)采用的格式為（）A. 訂本式B.活頁(yè)式C. 卡片式D.以上均可ectification andstrengthening the manageme ntofdaily e ducation,thespiritofreformshortofthecomplete system, pay close attenti on to system implementati on,reallymake theparty organizationand partymember education a nd

15、strictmanageme nt,sol id.Fi nally, the"urge"workonthelead, be sure to prom ote efficiency. "Two" education, noton e ducatione ducational,not working witht he Ce ntretwo, muststickaround theCenter,servingthe overall situati on, coordinate,truly result -orie nted a nd promote effic

16、iency.Currentand future aperiod,to tightlyaround coor dinati on advance "four afull" strategylayout,winning fullbuiltsociety thi sa ce ntraland work overall , put carried outlear ninge ducation aspr omoted w orkof importa ntopport unities and pow erfulpower,g uideGeneralmembers cadres insi

17、ste d devel opmentfirst priority,a ctive ada ptede conomi cdevel opme ntnewnormal, consciouslypracticeline five big development conce pt,effective graspsupplysidestructuralreform,toguaranteesa nd impr oved liveli hood,construction morehig h ecologi calvitalityha ppi ness ofcity. Lastyear,we carry ou

18、t "three -three"a ctivitiesas a "three -thre e" spe cialeducati on important,find education andeffectiveplatformhecarrie d out"five che ckfive promoti ng",the County District unit s toinsisted put"two learqualifie d party membe r, naturallyw ecan dealwit hadvancea

19、nd retreatleft turn treatment,n a do" learni ng educati onand "five proper organizati onalarra ngementscommon adva nce,do onepla n layout, andone organization implementation, put carried out "two le arn a do"situati on, and "fivecheckfivepromoti ng" situationas party wo

20、rk eval uation ofimporta ntContent,a s an importantaspe ct of mutualeval uatio n onparty member s,testing as a n importa ntbasi sforleadis. To put carried out "twolear na do"learninge ducationwith do reformdevelopmentsta blethe work combi ned up,a nd seri ouslydo Centerw ork,and da ilyand

21、jobcom bine dup,andguarantee simprove d livelihood,and pr omote social harmonycombi ned up,a nd complete dthe taskcombi nedto facilitate thecombination ofwork.Referencethis agood practice s,pr ovincial,a nd munici paldeci ded i n "twolearn ado" learning e ducation in tGeneralw orkon "

22、two" to st udythe effectofeducation inspection,ifthetrueserie sof party rule s andConstituti on speakswelland trulybecomeang bodie sand leadi ng ca dres' performance andguidethe broad ma sses ofpartymembers andcadrestostudyeducati on opens up tot he main e conomi cand social development.Atp

23、resent,t heoverallsmooth economicoperation inour city, butdow nward pressureis still high,fa ceda numberofchallenge sand tests.M eanw hile, coi nci des wit h the city, County a ndtow nshippartycommitteest his year general election ye ar,howto re allychooseloyal ,clea nan d serve sasa good cadre ,iro

24、n discipli neofGe neralFeng Qi ng Qi, Qi, QiShun,swa ppedout Powerful g oodsituati on,i s arealtestforallofus.theparty's finestyle,carry forwardthe traditi onal Chinesevirt ues, practici ng theSocial istcorevalues,vigorously carryforw ardthespirit ofJiaoYulu, HongqiCa nalspirit andspirit ofpersi

25、stence,hone styin politics,strictstatesman,sti cktothespirit ualheights of the Communists.Four todevotion, as, do playa role inqualifying. OfficialCommunistduty.To fulfilltheparty's purpose, maintain forthepeople themselves,a nd dedication,dev otion,maintain pionee r,pioneeringa nd enterprisi ng

26、spirit,active atthewell-offextrapractice,makecontributions. The incentive function ofpartyorganizations at all levelsshoul d givefullplayto advancedm odel s,esta blish areprese ntative,advanced and typicalofthe times,and g uide thebr oad massesofparty memberstoemulate.In honorofthe 95a nniver sary o

27、ffounding asan opportunity to award in recogniti on ofanum berofoutstandingparty members'advanced grass-rootsparty organizations, outsta ndi ng partyw orkers, andputthe pioneertrees.Third,the "reform" efforts for example, be sureto change into. Lear ning totea chEducation inorder to so

28、lvetheproblem,if itdoesnot solvethepr oblem,itwill form,goesthr ough the moti ons.T o strengthe n the consciousne ss ofprobl ems andinsi stedon pr oblem -orie nted, problem-solvingle arni ngeducationfortraction,trulydee p investigation into cha nge,modification.A checked swi ng. Learni ng educati on

29、 pr ogramme for party-building i n our cityact uallypr oposed t ofocuson solution offuzzyideals and beliefswave r,consciousness, purposeofthe partyweakse nse, honestyand self -discipli ne aware nessis notstrong, depressed,sixissue sofethi cal misconductstudycontentsspecificpr ogrammesforallparty mem

30、bersand l eadi ngcadre sabovethecountylevel shallfocusonfurt herrefinement to the pr oblems.Specifict oeveryparty memberandevery cadre, al sore quire s acom bination ofactualand controlled,focuseda nd really putyourselfin,pe ople seethi ngs, see,wit htheir own specific pr oblem stolearnConstituti on

31、 Party rules, series,a ddress,sopre cisionto findtheproblem,laying asolidfoundation for furthercorre ctiveacti on. Bto makecha nge.Forcheck put ofproblem,throughestablishedre ctificationT aiw ana ccount,a nd takespe cialsupervi sion,and on accountPIN, appr oach,insisted do sidelear nsidemodified, an

32、dthatknowt hat modified,while focused onput "two lear n ado" learning e ducation rectificationwit h graspparty ofmass line e ducation practiceactivitie sand "thre estrict thre e real"topice ducationproblem rectification combined up, consolidati onexpa nde d ha smadeof rectificati

33、on results,str ongly correcte d "for officer notfor",and Chiand endless corre cted"fourwind",and regulation massessi deofabuse s,ensur e work adva ncem ore powerful, a ndpr oblem soluti onm orecom pletely.Third,we must consolidate ourachievements. For more publi c,some party memb

34、ersw hofocus onthe outsta ndi ngissues, combini ngconce ntrated3. 可以保證現(xiàn)金收支業(yè)務(wù)按照授權(quán)進(jìn)行，增強(qiáng)經(jīng)辦人員和負(fù)責(zé)人員的責(zé)任感的控制措施為（）A. 授權(quán)批準(zhǔn)B. 分工記賬C. 清點(diǎn) D. 清查4. 可以及時(shí)發(fā)現(xiàn)企業(yè)或銀行記賬差錯(cuò)，防止銀行存款非法行為發(fā)生，保證銀行存款真實(shí)和貨款結(jié)算及時(shí)的控制措施為（）A. 審批 B. 復(fù)核 C. 核對(duì) D. 對(duì)賬5. 按照內(nèi)控要求，應(yīng)由（）核對(duì)銀行存款日記賬和銀行對(duì)賬單，編制銀行存款余額調(diào)節(jié)表A. 記賬人員B. 非出納人員C. 會(huì)計(jì)人員D. 審核人員6. 現(xiàn)金收支原始憑證上業(yè)務(wù)經(jīng)辦人員應(yīng)簽字

35、蓋章以明確責(zé)任，同時(shí)該憑證還須經(jīng)（）審核簽章A. 記賬人員B. 出納人員C. 會(huì)計(jì)人員D. 部門負(fù)責(zé)人7. （）應(yīng)根據(jù)審核無(wú)誤的現(xiàn)金收款憑證或付款憑證進(jìn)行收款或付款，收付完畢，在現(xiàn)金收款憑證或付款憑證以及所附原始憑證上加蓋“收訖”或“付訖”戳記，并簽字蓋章以示收（付）訖A.出納人員B.記賬人員C.會(huì)計(jì)人員D.稽核人員8. 賬簿記錄人員核對(duì)銀行存款日記賬和有關(guān)明細(xì)分類賬及總分類賬時(shí)，應(yīng)在（）監(jiān)督下進(jìn)行A.出納人員B.記賬人員C.會(huì)計(jì)人員D.稽核人員二、多選1. 在企業(yè)的下列款項(xiàng)中，（）不應(yīng)在銀行存款賬戶中核算A. 現(xiàn)金支票B. 銀行匯票存款C. 銀行本票存款D.信用卡存款2. 零星費(fèi)用報(bào)銷業(yè)務(wù)處

36、理流程的關(guān)鍵控制點(diǎn)有（）A. 費(fèi)用報(bào)銷必須有原始憑證B. 費(fèi)用報(bào)銷前，必須有業(yè)務(wù)部門主管和會(huì)計(jì)部門主管審核批準(zhǔn)C. 費(fèi)用報(bào)銷前，有出納人員進(jìn)行審核D. 定期進(jìn)行賬賬核對(duì)3. 支票簽發(fā)業(yè)務(wù)處理流程的關(guān)鍵控制點(diǎn)有（）A. 付款前由業(yè)務(wù)部門和會(huì)計(jì)部門主管審核B. 簽發(fā)的支票作備查記錄C. 簽發(fā)支票的印鑒由會(huì)計(jì)主管保管D. 和銀行進(jìn)行核對(duì)4. 貨幣資金控制主要圍繞（）目標(biāo)A. 保證貨幣資金業(yè)務(wù)收支的真實(shí)與合法B. 保證貨幣資金的使用效益C. 保證貨幣資金業(yè)務(wù)核算的準(zhǔn)確與可靠D. 保證貨幣資金的安全完整5. 按照貨幣資金不相容崗位相互分離的要求，出納人員不得兼任（）A. 總賬登記和收入、支出、費(fèi)用、債權(quán)

37、債務(wù)賬目的登記工作B. 貨幣資金的稽核工作C. 會(huì)計(jì)檔案保管人員D. 現(xiàn)金的清查盤點(diǎn)人員6. 銀行存款收支業(yè)務(wù)記賬前，應(yīng)由稽核人員審核銀行存款收付憑證及所附原始憑證、結(jié)算憑證基本內(nèi)容的完整性、處理手續(xù)的完備性，以及所反映的經(jīng)濟(jì)業(yè)務(wù)的（）A. 合規(guī)性B. 合法性C. 真實(shí)性D. 有效性三、判斷ectification andstrengthening the manageme ntofdaily education,the spiritofreformshortofthecomplete system, pay cl ose attenti on to system implementation

38、,reallymake theparty organizationand partymember education a nd strictmanageme nt,sol id.Fi nally, the"urge"workonthelead, be sur e to prom ote efficiency. "Two" education, not on e ducatione ducational,not worki ng witht he Ce ntretwo, must stickaround the Center,servi ngthe ove

39、rallsituati on, coordinate,tr uly result -orie nted a nd promote efficiency.Currentand future aperiod,to tightlyar ound coor dinati on a dvance "four afull" strategylayout,winni ng fullbuiltsociety this acentraland work overall , put carried outlearninge ducation aspromoted w orkof importa

40、 ntopport unities and pow erfulpower,g uideGeneralmembers cadres insiste d devel opmentfirst priority,a ctive ada ptede conomi cdevel opme ntnewnormal, consciouslypracticeline five big development conce pt,effective graspsupplyside structuralreform,to guarantees nd impr oved liveli hood, constructio

41、n morehig h ecologi calvitalityha ppi ness ofcity. Lastyear,we carry out "three -three"a ctivitiesas a "three -thre e" spe cialeducati on important,find education andeffectiveplatformhecarrie d out"five che ckfive promoti ng",the County District unit s toinsisted put&qu

42、ot;two learqualifie d party membe r, naturallyw ecan dealwit hadvancea nd retreatleft turn treatment,n a do" learni ng educati onand "five proper organizati onalarra ngementscommon adva nce,do onepla n layout, andone organization implementation, put carried out "two le arn a do"s

43、ituati on, and "fivecheckfivepromoti ng" situationas party work eval uation ofimporta ntContent,a s an importantaspect ofmutual eval uationon partymembers,testing as a n importa ntbasi sforleadis. To put carried out"twolear na do"learninge ducationwith do reformdevelopmentsta ble

44、the work combi ned up,a nd seri ouslydo Centerw ork,and da ilyand jobcom bine dup,andguarantee simprove d livelihood,and pr omote social harmonycombi ned up,a nd complete dthe taskcombi nedtheparty's finestyle,carry forwar dthe traditi onal Chinesevirt ues, practici ng theSocial istcorevalues,vi

45、gorously carryforwardthe spirit ofJiaoYulu, HongqiCa nalspirit andspirit ofpersistence,honestyin politics,strictstate sman, sti cktothespirit ualheights of the Communists.Four todevoti on, as, do playa role inqualifying. OfficialCommunistduty.To fulfilltheparty'spurpose,maintain forthe people th

46、emselves,a nd dedication,dev otion,maintain pionee r,pi oneeringa nd e nterprisi ngspirit,active atthewell-offextrapractice,makecontributions. The incentive function ofpartyorganizations at all levelsshoul d givefullplayto advancedm odel s,esta blish arepresentative,advanced and typicalofthe times,a

47、nd g uide thebr oad massesofparty memberstoemulate. In honor ofthe 95anniver sary offounding a san opportunity to award in re cogniti on ofanum berofoutstandingparty members'advanced grass -rootsparty organizations, outsta ndi ng partyw orkers, andput thepioneertrees.Third,the "reform"

48、 efforts for example, be sureto change into. Lear ning totea chEducation inorder to solvetheproblem,if itdoe snot solvethepr oblem,itwill form,goesthr ough the moti ons.To strengthen the consciousne ssprobl ems andinsi stedon pr oblem -orie nted, problem-solvingle arni ngeducationfortraction,trulyde

49、e p investigation into cha nge,modification.A checked swi ng. Learni ng educati on pr ogramme for party-building i n our cityact uallypr oposed t ofocuson solution offuzzyideals and beliefswave r,consciousness, purposeofthe partyweakse nse, honestyand self -discipli ne aware nessis notstrong, depres

50、sed,sixi ssue sofethi cal misconductstudycontentsspecificpr ogrammesforallparty membersand l eadi ngcadre sabovethecountylevel shallfocusonfurt herrefinement to t he pr oblems.Specifict oeveryparty memberandevery cadre, al sore quire s acom bination ofactualand controlled,focuseda nd reallyputyourse

51、lfin,pe ople seethi ngs, see,wit htheir own spe cific pr oblem stolearn Constituti on Party r ules, series,a ddress,soprecisionto findtheproblem,laying asolidfoundation for furthercorre ctiveacti on. Bto makecha nge.Forcheck put ofproblem,throughestablishedre ctificationT aiw ana ccount,a nd take sp

52、e cialsupervi sion,and on accountPIN, appr oach,insisted do sidelearnsidemodified, andthatknowt hat modified,while focused onput "two lear n ado" learning e ducation rectificati onwit h graspparty ofmass line e ducation practiceactivitie sand "thre estrict thre e real"topice duca

53、tionproblem rectification combi nedup, consolidati onexpa nde d ha smadeof rectification results,str ongly correcte d "for officer notfor",and Chiandendless corre cted"fourwind",and regulation massessi deofabuse s,ensur e work adva ncem ore powerful, a ndpr oblem soluti onm oreco

54、m pletely.Third,we must consolidate ourachi evements. For more publi c,some party members w hofocus onthe outsta ndi ngissues, combini ngconce ntrated1. 出納員不能兼任稽核、會(huì)計(jì)檔案保管和收入、支出、費(fèi)用、債權(quán)和債務(wù)等賬目登記工作（）2. 有外幣存款的企業(yè)可不必按外幣種類單獨(dú)設(shè)置銀行存款日記賬，與人民幣合計(jì)在一本賬中即可（）3. 出納人員應(yīng)該在每日營(yíng)業(yè)結(jié)束后，結(jié)出現(xiàn)金日記賬的收支和結(jié)余額，清點(diǎn)庫(kù)存現(xiàn)金實(shí)有數(shù)，相互核對(duì)（）4. 出納員不能兼管收入

55、、費(fèi)用、債權(quán)、債務(wù)賬簿的登記工作，但可以編制收付記賬憑證（）5. 可以由非出納人員逐筆核對(duì)銀行存款日記賬和銀行對(duì)賬單，編制銀行存款余額調(diào)節(jié)表，調(diào)整未達(dá)賬項(xiàng)（）6. 貨幣資金監(jiān)督檢查的重點(diǎn)內(nèi)容包括是否存在辦理付款業(yè)務(wù)所需的全部印章交由一人保管的現(xiàn)象（）7. 企業(yè)不得跳號(hào)開具票據(jù)，不得隨意開具空白支票（）8. 有條件的企業(yè)，可以實(shí)行收支兩條線和集中收付制度，加強(qiáng)對(duì)貨幣資金的集中統(tǒng)一管理（）單 1.B 2.A 3.A 4.D 5.B 6.D 7.A 8.D 多 1.BCD 2.AB 3.AB 4.ABCD 5.ABCD 6.ABCD判1. V 2. X 3.，4. X 5. V 6. V 7. V

56、8. V項(xiàng)目三實(shí)物資產(chǎn)控制與制度設(shè)計(jì)一、單選1. 下面不屬于存貨業(yè)務(wù)內(nèi)部控制設(shè)計(jì)要求的是（）A. 對(duì)存貨進(jìn)行正確計(jì)價(jià)并保持賬實(shí)相符，合理揭示存貨方面的財(cái)務(wù)狀況B. 保證恰當(dāng)?shù)拇尕泝?chǔ)備糧，促進(jìn)企業(yè)資源優(yōu)化配置C. 保證存貨的安全D. 落實(shí)保管責(zé)任制度2. 下面不是存貨結(jié)算控制目標(biāo)的是（）A. 降低支付風(fēng)險(xiǎn)B. 正確確認(rèn)存貨C. 安全存放D. 正確計(jì)量存貨成本3. 企業(yè)按成本與可變現(xiàn)凈值孰低法對(duì)存貨進(jìn)行計(jì)價(jià)的目的是（）A. 保證存貨賬實(shí)相符B. 防范可能出現(xiàn)的風(fēng)險(xiǎn)C. 保證成本計(jì)算更加真實(shí)D. 有利于提高存貨的流動(dòng)性4. 下面不屬于存貨退出控制的是（）A. 存貨發(fā)出的控制B. 存貨損壞的控制C.

57、存貨丟失的控制D. 存貨盤點(diǎn)的控制5. 下面屬于存貨購(gòu)入前控制的是（）A. 驗(yàn)收環(huán)節(jié)控制B. 結(jié)算環(huán)節(jié)控制C. 預(yù)算環(huán)節(jié)控制D. 使用環(huán)節(jié)控制6. 職務(wù)分離在固定資產(chǎn)內(nèi)部控制制度中體現(xiàn)為（）A. 采購(gòu)人員與使用人員相分離B. 使用人員與會(huì)計(jì)人員相分離C. 采購(gòu)人員與審批人員相分離D. 維修人員與使用人員相分離7. 下面不屬于固定資產(chǎn)增加控制的是（）A. 移送控制B. 預(yù)算控制C. 增加方式控制ectification andstrengthening the manageme ntofdaily e ducation,the spiritofreformshortofthecompletesy

58、stem,pay cl ose attenti on to system implementati on,reallymake theparty organizationand partymember education a nd strictmanageme nt,sol id.Fi nally, the"urge"workonthelead, be sur e to prom ote efficiency. "Two" e ducation, not on e ducatione ducational,not working witht he Ce

59、ntretwo, must stickaro und the Center,servi ngthe overall situati on, coordinate,tr uly result -orie nted a nd promote efficie ncy.Currentand future aperiod,to tightlyar ound coor dinati on a dvance "four afull" strategylayout,winning fullbuiltsociety thi sa ce ntraland work overall , put carried outlear ninge ducation aspr omoted w orkof importa ntopport unities and pow erfulpower,g uideGeneralmembers cadres insiste d devel opme ntfirst priority,a cti