會(huì)計(jì)法律制度的構(gòu)成考試試題

1、第一章 會(huì)計(jì)法律制度第一節(jié) 會(huì)計(jì)法律制度的構(gòu)成招戈多1、我我國(guó)的會(huì)會(huì)計(jì)法律律制度包包括()。A.會(huì)計(jì)計(jì)法律B.會(huì)計(jì)計(jì)行政法法規(guī)C.地方方性法規(guī)規(guī)D.會(huì)計(jì)計(jì)規(guī)章和和規(guī)范性性文件Go!54321單2、（）是是會(huì)計(jì)法法規(guī)體系系的最高高法律文文件A、會(huì)計(jì)計(jì)法B、會(huì)計(jì)計(jì)法規(guī)C、國(guó)家家統(tǒng)一的的會(huì)計(jì)制制度D、地方方性法規(guī)規(guī)Go!54321單3、國(guó)國(guó)務(wù)院批批準(zhǔn)，財(cái)財(cái)政部發(fā)發(fā)布的會(huì)會(huì)計(jì)行政政法規(guī)是是（）A、會(huì)會(huì)計(jì)法B、企企業(yè)財(cái)務(wù)務(wù)會(huì)計(jì)報(bào)報(bào)告條例例C、總總會(huì)計(jì)師師條例D、企企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則Go!54321單4、（）是是廣東省省人大常常委會(huì)批批準(zhǔn)發(fā)布布的廣州州會(huì)計(jì)地地方法規(guī)規(guī)A、廣廣州市會(huì)會(huì)計(jì)條例例B、廣廣州市經(jīng)經(jīng)濟(jì)

2、特區(qū)區(qū)注冊(cè)會(huì)會(huì)計(jì)師條條例C、廣廣州市注注冊(cè)會(huì)計(jì)計(jì)師條例例D、廣廣州市經(jīng)經(jīng)濟(jì)特區(qū)區(qū)會(huì)計(jì)條條例Go!54321單5、財(cái)財(cái)政部發(fā)發(fā)布的屬屬于綜合合性的國(guó)國(guó)家統(tǒng)一一的會(huì)計(jì)計(jì)制度是是（）A、小小企業(yè)會(huì)會(huì)計(jì)制度度B、行行業(yè)會(huì)計(jì)計(jì)制度系系列C、金金融企業(yè)業(yè)會(huì)計(jì)制制度D、企企業(yè)會(huì)計(jì)計(jì)制度Go!54321單6、國(guó)國(guó)務(wù)院財(cái)財(cái)政部與與國(guó)家檔檔案局聯(lián)聯(lián)合制定定的國(guó)家家統(tǒng)一會(huì)會(huì)計(jì)制度度是（）A、企企業(yè)會(huì)計(jì)計(jì)制度B、小小企業(yè)會(huì)會(huì)計(jì)制度度C、會(huì)會(huì)計(jì)檔案案管理制制度D、會(huì)會(huì)計(jì)檔案案管理辦辦法Go!54321多7、在在我國(guó)會(huì)會(huì)計(jì)法規(guī)規(guī)體系中中，會(huì)會(huì)計(jì)法是()。A.調(diào)整我國(guó)國(guó)經(jīng)濟(jì)生生活中會(huì)會(huì)計(jì)關(guān)系系的法律律總規(guī)范范B.是會(huì)計(jì)法法

3、律制度度中層次次最高的的法律規(guī)規(guī)范C.是制定其其他會(huì)計(jì)計(jì)法規(guī)的的依據(jù)D.是指導(dǎo)會(huì)會(huì)計(jì)工作作的最高高準(zhǔn)則Go!54321多8、會(huì)計(jì)法法的立立法宗旨旨是()。A.以立立法“規(guī)規(guī)范會(huì)計(jì)計(jì)行為”B.通過(guò)過(guò)立法“保證會(huì)會(huì)計(jì)資料料真實(shí)、完整”C.通過(guò)過(guò)立法“加強(qiáng)經(jīng)經(jīng)濟(jì)管理理和財(cái)務(wù)務(wù)管理、提高經(jīng)經(jīng)濟(jì)收益益”D.通過(guò)過(guò)立法“維護(hù)社社會(huì)主義義市場(chǎng)經(jīng)經(jīng)濟(jì)秩序序”Go!54321多9、下下列屬于于會(huì)計(jì)計(jì)法適適用范圍圍的有()。A.個(gè)體體工商戶戶B.企業(yè)業(yè)、事業(yè)業(yè)單位C.國(guó)家家機(jī)關(guān)D.社會(huì)會(huì)團(tuán)體Go!54321多10、下列各各項(xiàng)中，屬于必必須依照照會(huì)計(jì)計(jì)法辦辦理會(huì)計(jì)計(jì)事務(wù)的的單位有有()。A.社會(huì)會(huì)公益團(tuán)團(tuán)體B.司法

4、法機(jī)關(guān)C.村民民委員會(huì)會(huì)D.外國(guó)國(guó)在我國(guó)國(guó)的常駐駐機(jī)構(gòu)Go!54321單11、企業(yè)業(yè)財(cái)務(wù)會(huì)會(huì)計(jì)報(bào)告告條例屬于()。A.會(huì)計(jì)計(jì)法律B.會(huì)計(jì)計(jì)行政法法規(guī)C.會(huì)計(jì)計(jì)規(guī)章D.會(huì)計(jì)計(jì)規(guī)范性性文件Go!54321單12、下列各各項(xiàng)中，屬于會(huì)會(huì)計(jì)行政政法規(guī)的的是()。A.會(huì)會(huì)計(jì)法B.企企業(yè)財(cái)務(wù)務(wù)會(huì)計(jì)報(bào)報(bào)告條例例C.財(cái)財(cái)政部門門實(shí)施會(huì)會(huì)計(jì)監(jiān)督督辦法D.企企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則基本本準(zhǔn)則Go!54321判13、各單位位制訂的的內(nèi)部會(huì)會(huì)計(jì)制度度，也是是國(guó)家統(tǒng)統(tǒng)一的會(huì)會(huì)計(jì)制度度的重要要組成部部分。Go!54321多14、下列各各項(xiàng)中，屬于國(guó)國(guó)家統(tǒng)一一的會(huì)計(jì)計(jì)制度內(nèi)內(nèi)容的是是()。A.會(huì)計(jì)計(jì)核算制制度B.會(huì)計(jì)計(jì)監(jiān)督制制度C.

5、會(huì)計(jì)計(jì)工作管管理制度度D.會(huì)計(jì)計(jì)機(jī)構(gòu)和和會(huì)計(jì)人人員管理理制度Go!54321單15、下列各各項(xiàng)中，屬于會(huì)會(huì)計(jì)機(jī)構(gòu)構(gòu)和會(huì)計(jì)計(jì)人員管管理制度度的是()。A.會(huì)計(jì)計(jì)檔案管管理制度度B.財(cái)政政部門實(shí)實(shí)施會(huì)計(jì)計(jì)監(jiān)督辦辦法C.事業(yè)業(yè)單位會(huì)會(huì)計(jì)準(zhǔn)則則D.會(huì)計(jì)計(jì)從業(yè)資資格管理理制度Go!54321判16、我國(guó)2006年2月15日由財(cái)政政部發(fā)布布的企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則基本準(zhǔn)則則及企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則具體準(zhǔn)則則均屬于會(huì)會(huì)計(jì)規(guī)章章。Go!54321單17、企業(yè)業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則基本準(zhǔn)準(zhǔn)則屬屬于()。A.會(huì)計(jì)計(jì)法律B.會(huì)計(jì)計(jì)行政法法規(guī)C.會(huì)計(jì)計(jì)規(guī)章D.會(huì)計(jì)計(jì)規(guī)范性性文件Go!54321單18、下列各各項(xiàng)中，屬于國(guó)國(guó)家統(tǒng)一一的會(huì)計(jì)計(jì)制度

6、的的是()。A.會(huì)會(huì)計(jì)法B.企企業(yè)財(cái)務(wù)務(wù)會(huì)計(jì)報(bào)報(bào)告條例例C.總總會(huì)計(jì)師師條例D.會(huì)會(huì)計(jì)從業(yè)業(yè)資格管管理辦法法Go!54321單19、下列各各項(xiàng)中，不屬于于國(guó)家統(tǒng)統(tǒng)一會(huì)計(jì)計(jì)制度的的是()。A.會(huì)計(jì)計(jì)基礎(chǔ)工工作規(guī)范范B.會(huì)計(jì)計(jì)從業(yè)資資格管理理辦法C.會(huì)計(jì)計(jì)檔案管管理辦法法D.總會(huì)會(huì)計(jì)師條條例Go!54321單20、會(huì)計(jì)人人員從業(yè)業(yè)資格管管理辦法法由()規(guī)定。A.全國(guó)國(guó)人大常常委會(huì)B.國(guó)務(wù)務(wù)院C.國(guó)務(wù)務(wù)院財(cái)政政部門D.財(cái)政政部會(huì)計(jì)計(jì)司Go!54321多21、下列各各項(xiàng)中，屬于會(huì)會(huì)計(jì)規(guī)范范性文件件的是()。A.企企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則基本本準(zhǔn)則B.企企業(yè)會(huì)計(jì)計(jì)準(zhǔn)則具體體準(zhǔn)則C.財(cái)財(cái)政部門門實(shí)施會(huì)會(huì)計(jì)監(jiān)督督辦法

7、D.會(huì)會(huì)計(jì)基礎(chǔ)礎(chǔ)工作規(guī)規(guī)范Go!54321判22、地方性性會(huì)計(jì)法法規(guī)是指指各級(jí)地地方人大大及其常常委會(huì)根根據(jù)本地地實(shí)際情情況制定定的會(huì)計(jì)計(jì)性法規(guī)規(guī)。()Go!54321多23、我國(guó)現(xiàn)現(xiàn)行會(huì)會(huì)計(jì)法的特點(diǎn)點(diǎn)有（）A、權(quán)威威性B、重要要性C、根本本性D、不可可違背性性Go!54321多24、國(guó)家統(tǒng)統(tǒng)一的會(huì)會(huì)計(jì)制度度包括（）A、會(huì)計(jì)計(jì)法B、會(huì)計(jì)計(jì)規(guī)章C、會(huì)計(jì)計(jì)規(guī)范性性文件D、會(huì)計(jì)計(jì)法規(guī)Go!54321多25、以下（）屬于于會(huì)計(jì)規(guī)規(guī)章A、財(cái)財(cái)政部門門實(shí)施會(huì)會(huì)計(jì)監(jiān)督督辦法B、會(huì)會(huì)計(jì)師務(wù)務(wù)所審批批和監(jiān)督督暫行辦辦法C、會(huì)會(huì)計(jì)從業(yè)業(yè)資格管管理辦法法D、代代理記賬賬管理辦辦法Go!54321判26、會(huì)計(jì)法法律是

8、由由全國(guó)各各地人民民代表大大會(huì)或其其常務(wù)委委員會(huì)制制定的Go!54321判27、我國(guó)現(xiàn)現(xiàn)行的會(huì)計(jì)法法是1999年10月31日八屆屆全國(guó)人人大常委委會(huì)第十十二次會(huì)會(huì)議修訂訂通過(guò)的的中華華人民共共和國(guó)會(huì)會(huì)計(jì)法（）Go!54321判28、會(huì)計(jì)行行政法規(guī)規(guī)是由國(guó)國(guó)務(wù)院批批準(zhǔn)發(fā)布布的（）Go!54321判29、會(huì)計(jì)工工作的主主管部門門是國(guó)務(wù)務(wù)院財(cái)政政部Go!54321單31、下列各各項(xiàng)中，可以依依照會(huì)計(jì)法和國(guó)家統(tǒng)統(tǒng)一的會(huì)會(huì)計(jì)制度度制定本本系統(tǒng)內(nèi)內(nèi)實(shí)施國(guó)國(guó)家統(tǒng)一一的會(huì)計(jì)計(jì)制度的的具體辦辦法，并并報(bào)國(guó)務(wù)務(wù)院財(cái)政政部門備備案的是是（）。A中國(guó)國(guó)人民銀銀行B、信息息產(chǎn)業(yè)部部C農(nóng)業(yè)業(yè)部D、中國(guó)國(guó)人民解解放軍總總后勤部部Go!54321單32、企業(yè)業(yè)會(huì)計(jì)準(zhǔn)準(zhǔn)則屬屬于（）。