2012年事业单位网上继续教育试题及答案（Online education questions and answers in institutions in 2012）.docVIP

2012年事业单位网上继续教育试题及答案（Online education questions and answers in institutions in 2012） Accounting standards institutions Accounting standards for public institutions (Draft) the localization and main content Accounting standards and institutions as long as it does not include (2) (A) A, measurement attributes of accounting elements B, accounting information quality requirements C, net assets D, financial report The main changes of new standards 1 The accounting institution must be based on the premise of sustainable operation. (2) (B) A, on B, wrong The main changes of new standards 2 Users of financial reports including institutions of government and the relevant departments organized units, bond career service recipients, but does not include the public. (2) (B) A, on B, wrong Accounting standards institutions (. 1) Institutions accounting shall adopt (2) (A) A, cash accounting method B, double entry bookkeeping C, changes in accounting method D, the single entry method Enterprise accounting must use Renminbi as recording currency. (2) (B) A, on B, wrong Accounting standards institutions (. 2) The cause of the quality of accounting information does not include the requirement of the principle of comparability principle. (2) (B) A, on B, wrong Accounting standards institutions (assets) The acquisition of assets when not to pay the price, to determine the amount of the same or similar measurement according to the market price of the asset or the amount specified in the relevant credentials. (2) (A) A, on B, wrong Institutions should be on fixed assets depreciation and amortization of intangible assets excluding. (2) (B) A, on B, wrong In accordance with the definition of assets, but does not meet the conditions for recognition of the assets of the project, should also be included in the balance sheet. (2) (B) A, on B, wrong Accounting standards institutions (liabilities) Meet the definition of liabilities and liabilities to determine the conditions of the project shal