新医院会计制度_题目_2014（The new hospital accounting system _ Title _2014）.docVIP

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新医院会计制度_题目_2014（The new hospital accounting system _ Title _2014）.doc

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新医院会计制度_题目_2014（The new hospital accounting system _ Title _2014）

新医院会计制度_题目_2014（The new hospital accounting system _ Title _2014） The new hospital accounting system _ Title _2014 Verse 1 1., Chinas budget reform in recent years includes (ABCD) A treasury centralized payment B government revenue and expenditure classification C department budget D state-owned assets management 2., Chinas accounting standards system includes (ABC) A accounting standards for enterprises B nongovernmental non-profit organization accounting system C budget accounting system D industry accounting system 3. if the accounting information users in the hospital focus on the budget management information, the accrual basis will be used to confirm the measurement. (error) 4., the new accounting system revision principle includes (ABCD) A takes full account of hospital accounting information users and their needs B implement the spirit of medical reform and related policies C draw lessons from international practices and reform experience of Enterprise Accounting D solve hospital practice problems and facilitate operation 5., health care reform documents pointed out that the financial subsidies for the purchase of equipment, medical services pricing should be deducted subsidies. (correct) 6. the interim financial report needs to be audited by certified public accountants. (error) The new hospital accounting system _ Title _2014 Second quarter 1., hospital accounting adopts accrual basis, except financial revenue and expenditure. (correct) 2., the correct measurement of assets follow-up in hospital accounting system (ABCD) A receivables are considered impairment B fixed assets are depreciated and amortized on a monthly basis C intangible assets are depreciated and amortized on a monthly basis D other assets, in addition to the new decrease, the end of the general adjustment of its book balance 3. in accordance with the difference between the amount of RMB at the end of the exchange rate and the amount of the original amount of the book, as the exchange gains