Congratulations, you passed the exam, with a score of 85. You have completed the required 8 class hours. Please study the course content according to your own situation, and the course selection requirements are 16 class hours. Your score for this answer is: 85? The following is your answer: The following is not a disciplinary action against party member ().
A. Serious warning
B. Revocation of Party posts
C. Party membership
D. Fines
Topic type: multiple choice questions
Correct answer: D.
Your answer: D.
In order to solve the problem of leaders' travel, unit A used part of the cash money received when selling products to buy vehicles for leaders, so the source of funds for this topic is ().
A. Unrealized expenditures
B. Administrative expenses
C. Operating income
D. Special income
Topic type: multiple choice questions
Correct answer: C.
Your answer: C.
The following statement is wrong ().
A the prototype of the coffers is the "coffers" cleaned by the Ministry of Finance in the late 1970s. 1986 is commonly known as "small treasury" when checking the tax financial price.
B any funds that violate the national financial regulations and other relevant provisions, occupy or intercept the income of the state and units, are not included in the accounts of the financial accounting department of the unit or included in the budget management, and are kept privately are not "small treasuries" and should not be cleaned up and inspected.
C in C.2009, the governance of "small treasuries" was defined as: funds (including securities) that violated laws, regulations and other relevant provisions and should be included in the accounting books of qualified units and their formed assets.
D. There are many sources of funds (assets) in the "small treasury".
Topic type: multiple choice questions
Correct answer: b
Your answer is: B.
Among the following options, the application of fixed budget and flexible budget is correct ().
A. For fixed costs (expenses), the flexible budget compilation method is adopted.
B. variable costs (expenses) adopt fixed budget method.
C The sum of fixed costs (expenses) and variable costs (expenses) in the budget is the total budget.
D. adopt a fixed budget method for fixed costs (expenses).
Topic type: multiple choice questions
Correct answer: D.
Your answer: D.
Company A will not register a sum of income in this period, which will be directly used to purchase government bonds to earn interest. In this case, the storage form of company coffers is ().
A. Cash
B. Bank deposits
C. marketable securities
D. Fixed assets
Topic type: multiple choice questions
Correct answer: C.
Your answer: C.
The following does not belong to the form of "slush fund" is ().
A. Illegal charges, fines and apportionment to set up "small coffers"
B. Set up a "small treasury" with assets disposal and rental income.
C. Operating income should be included in the prescribed subject accounting, and a "small treasury" should be established.
D transfer funds between higher and lower units and set up "small treasury"
Topic type: multiple choice questions
Correct answer: C.
Your answer: C.
The following belongs to the advantages of zero-based budget is ().
A. the workload is heavy and the cost is expensive.
B. Clear objectives, which can distinguish the priorities of the plan.
C. It is easy to cause people to only pay attention to short-term interests and ignore the long-term interests of enterprises.
D rating and resource allocation are subjective and easily lead to contradictions between departments.
Topic type: multiple choice questions
Correct answer: b
Your answer is: B.
Among the following options, the way to review the budget is incorrect ().
A. Is the budget too conservative or exaggerated?
B. Is the budget prepared according to the work plan or the project?
C. Review projects with significant differences compared with last year
D. Blind budget cuts
Topic type: multiple choice questions
Correct answer: D.
Your answer: D.
The following principles of punishment do not belong to the act of setting up a "small treasury" ().
A. the principle of combining leniency with severity according to law and discipline
B. the principle of combining principle with flexibility
C. the principle of combining dealing with people
D. the principle of strict handling according to law and discipline
Topic type: multiple choice questions
Correct answer: D.
Your answer is: B.
Does not belong to the rolling budget shortcomings is ().
A. Long budget period
B. Some activities foreseen in advance often change in the process of budget implementation, but the original budget is not adjusted in time, which makes the original budget seem unsuitable.
C. Short budget period
D. Limited by the budget period, managers' decision-making vision is limited to the activities in the remaining budget period, lacking long-term planning, which is not conducive to the long-term stable and orderly development of enterprises.
Topic type: multiple choice questions
Correct answer: C.
Your answer: C.
Any funds that violate the national financial regulations and other relevant provisions, occupy or intercept the income of the state and units, are not included in the accounts of the financial accounting department of the unit or are not included in the budget management, and are privately stored and distributed are all "small treasuries". ( )
Theme Type: True or False
Correct answer: y
Your answer is: n
The characteristic of fixed budget is that the budget is made and the amount is always the same. Therefore, it is suitable for budget items with fixed expenses or relatively stable amounts.
Theme Type: True or False
Correct answer: y
Your answer is: y
If there is an act of setting up a "small treasury", the relevant responsible personnel shall be given a demerit or a gross demerit; If the circumstances are serious, he shall be removed from his post. ( )
Theme Type: True or False
Correct answer: No.
Your answer is: n
Flexible budget is to reflect the level of expenses payable under different business conditions, and to make up for the defects of incremental budget.
Theme Type: True or False
Correct answer: No.
Your answer is: y
Although the "small coffers" are "small", they are extremely harmful and damage the collective interests of the country. Public funds have become "private money" and become a hotbed of corruption, which has a bad influence among the people. ( )
Theme Type: True or False
Correct answer: y
Your answer is: y
To some extent, the existence and spread of the problem of "small treasury" is also related to the continuous advancement of many reforms such as the current income distribution system, fiscal and taxation system, and the imperfection of the management system. ( )
Theme Type: True or False
Correct answer: y
Your answer is: y
Budget review does not need to review the rationality of expenditure, but only reduce the budget amount. ()
Theme Type: True or False
Correct answer: No.
Your answer is: n
Administrative punishment refers to the disciplinary measures taken by party organs and state administrative organs against party member and state civil servants who violate party discipline or political discipline in accordance with legal authority and procedures. ( )
Theme Type: True or False
Correct answer: No.
Your answer is: n
Cash is the main form of small treasury at present, and the amount is often large. ( )
Theme Type: True or False
Correct answer: No.
Your answer is: n
There are only two storage forms in the small vault: cash and bank deposit. ( )
Theme Type: True or False
Correct answer: No.
Your answer is: n