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Is the online examination of accounting continuing education a multiple-choice question?
20 16 continuing education course examination paper

First, multiple choice questions

1, the final authority of state power organs to examine and approve the draft budget revenue and expenditure prepared by administrative organs belongs to () in the budget power.

I. Legislative power of budget

B, budget audit right

C. Budget approval authority

D. Budget execution power

Correct answer c

Your answer is C[ correct]

The power of budget examination and approval is the final power of state power organs to examine and approve the draft budget revenue and expenditure prepared by administrative organs.

2, () is the basic means of legal adjustment, there is no legal responsibility or legal responsibility investigation procedure is not perfect, it is impossible to give full play to the role of legal adjustment.

I. Legal liability

B, moral constraints

C, personal self-discipline

D, others

Correct answer a

Your answer is A[ correct]

Answer analysis is temporarily unavailable.

3, the government revenue and expenditure classification subjects, expenditure according to its functional classification is divided into ()

I. Category, paragraph, item and item

B. categories, paragraphs and items

C, classes and paragraphs

Class d

Correct answer b

Your answer a

In the classification of government revenue and expenditure, income is divided into categories, funds, projects and projects; Expenditure is divided into categories, funds and projects according to their functions, and into categories and funds according to their economic nature.

4, the following embodies the entrusted operation is ().

1. Trial operation of Guangdong Xilang Sewage Treatment Plant.

B, water company call center service outsourcing

General contracting of Hefei Wang Xiaoying sewage treatment plant

D. Changshu waste incineration project BOO

Correct answer a

Your answer c

Option B is the application of management contract, TOT in option C is the application of handover-operation-handover, and option D is the application of construction-ownership-operation.

5, the following belongs to the main body of fiscal policy is ()

A. Banks

B, people

C. Central government

D. Finance Bureau

Correct answer c

Your answer d

Answer analysis is temporarily unavailable.

6. () is a social public utility provided by government departments, which has the attribute of public goods and is not for profit.

First, the national electric power construction expenditure

B, non-profit social undertakings development expenditure

C, public welfare capital expenditure

D, social security expenditure

Correct answer c

Your answer is C[ correct]

Public welfare capital expenditure refers to social public utilities provided by government departments, which have the attributes of public goods and are not for profit.

7, does not belong to the "budget law" subject enjoys the budget power is ().

I. Legislative power of budget

B. Budget approval authority

C. Budget execution power

D. Budget supervision power

Correct answer c

Your answer is C[ correct]

The budget power enjoyed by the subject of budget law includes: budget legislative power, budget preparation power, budget approval power, budget execution power, budget adjustment power and budget supervision power.

8, the new "budget law" in the limited "liberalization" of local debt, at the same time, made many specific provisions on local government debt, set up a () limit measures to strictly prevent the expansion of debt risk.

Answer, 6

B7

C, 8

D, nine

Correct answer c

Your answer is C[ correct]

The new Budget Law has made many specific provisions for local governments to issue bonds, and set up eight restrictive measures to prevent the debt risk from expanding. Therefore, the correct answer is option C.

9, () the budget deficit, can play the role of expanding demand.

First, greater than

B, less than

C is equal to

None of the above options are correct.

Correct answer a

Your answer is A[ correct]

The answer is that analyzing the budget deficit by spending more than income can play a role in expanding demand.

10, () According to indicators such as debt ratio and debt repayment ratio, assess the debt risk of each region and provide risk early warning for high-risk debt areas.

A. Ministry of Finance

B. Inland Revenue Department

C. Education Bureau

D. sports bureau

Correct answer a

Your answer b

According to the debt ratio, debt service ratio and other indicators, the Ministry of Finance evaluates the debt risk situation in various regions and carries out risk early warning for high-risk debt areas.

1 1. Since the formal implementation of (), the old budget law has played an undeniable positive role in strengthening the legal binding force of the budget and standardizing the budget management procedures. However, the new round of budget reform in China, which began in the late 1990s, has brought about all-round changes in budget management from the theoretical level to the practical level.

A, 1995 65438+ 10/month.

B, 1997 65438+ 10/.

C, 1 99865438+1October1.

D, 2000 1 October1

Correct answer a

Your answer c

Answer analysis is temporarily unavailable.

12. After receiving the general transfer payment or special transfer payment from the central government, the provincial government should formally reach the local government at or above the county level within ().

A, within 60 days

Within 30 days

C, 10 days

D, within 15 days.

Correct answer b

Your answer is B[ correct]

After receiving the general transfer payment or special transfer payment from the central government, the provincial government should formally reach the local government at or above the county level within 30 days.

13, the restriction and adjustment of some imbalances in the process of social and economic development reflects the fiscal policy ().

First, the guiding function

B, coordination function

C, control function

D, stable function

Correct answer b

Your answer c

The coordination function of answer analysis: it should be reflected in the restriction and adjustment of some unbalanced situations in the process of social and economic development.

14, () is the core of financial law.

A. Budget law

B. Civil law

C. Economic law

D, accounting methods

Correct answer a

Your answer is A[ correct]

Answer analysis is temporarily unavailable.

15, the legislative purpose of the current budget law generally includes two aspects, namely ().

First, market-oriented, results-based

B, budget-oriented, purpose-based

C, results-oriented, market-based

D, purpose-oriented, based on the budget

Correct answer c

Your answer is C[ correct]

The legislative purpose of the current budget law generally includes two aspects, namely, result orientation and market orientation. So option c is correct.

Second, the judgment question

An important difference between 1. Budget law and other laws is that it involves NPC and government. ( )

No matter how

Correct answer. Yes

Your answer is correct.

Answer analysis is temporarily unavailable.

All government revenues and expenditures should be included in the budget. ( )

No matter how

Correct answer. Yes

Your answer is wrong.

Article 4 of the new budget law clearly stipulates: "All government revenues and expenditures should be included in the budget".

3. Early capitalist countries generally implemented fiscal policies of simple administration, light tax and balanced budget, which was beneficial to the development of liberal capitalism. ( )

No matter how

Correct answer. Yes

Your answer is correct.

Answer analysis is temporarily unavailable.

4. Budget law, on the one hand, realizes the healthy and reasonable development of fiscal revenue and expenditure by controlling government power and regulating government behavior, on the other hand, it also ensures the government to complete its basic function by using budgetary revenue and expenditure, that is, to complete the administrative power of government affairs by exercising financial power, which is essentially to complete the government's macro-control authority. ( )

No matter how

Correct answer. Yes

Your answer is correct.

Answer analysis is temporarily unavailable.

5. Scientific and complete budget preparation, standardized and effective budget implementation and open and transparent budget supervision are the core contents of modern budget management system. ( )

No matter how

Correct answer. Yes

Your answer is correct.

The core content of modern budget management system is scientific and complete budget preparation, effective budget execution and open and transparent budget supervision, which are organically related and balanced with each other.

6. The specific methods of easing policy measures include tax reduction measures. ( )

No matter how

The correct answer is wrong.

Your answer is right.

Answer analysis is temporarily unavailable.

7. From an academic point of view, budget law, as the core of fiscal law, belongs to the category of economic law and is an important part of China's economic law. ( )

No matter how

Correct answer. Yes

Your answer is correct.

Answer analysis is temporarily unavailable.

8. The new budget law stipulates: "Borrowed debts can be used for public welfare capital expenditure and recurrent expenditure". ( )

No matter how

The correct answer is wrong.

Your answer is wrong [correct].

The new Budget Law stipulates: "Borrowed debts can only be used for public welfare capital expenditures, not for recurrent expenditures." So this question is not correctly stated.

9. China's budget law has also become the core of China's financial and legal system, dubbed as "under the Constitution and above the law" and "economic constitution".

No matter how

Correct answer. Yes

Your answer is correct.

The answer analysis is correct.

10. The standing committees of local people's congresses at various levels have the right to revoke inappropriate decisions, orders and resolutions of the people's congresses at the next lower level and their standing committees on budgets and final accounts. ( )

No matter how

Correct answer. Yes

Your answer is wrong.

The answer analysis is correct.