2002年广西会计从业资格考试《财经法规》真题（2002 Guangxi accounting qualification examination financial regulations.）.doc

2002年广西会计从业资格考试《财经法规》真题（2002 Guangxi accounting qualification examination financial regulations.） [Guangxi]2002 years accounting qualification examination financial regulations questions and answers First, single choice questions 1. the revised accounting law was deliberated and passed by the twelfth session of the Standing Committee of the ninth session of the peoples Congress in October 31, 1999, and implemented since (C) A. January 1, 2000 B. November 1, 1999 C. July 1, 2000 D. May 1, 2000 2. accounting information (B) is the most basic requirements of accounting? A. true, reliable? B. true and complete? Is C. accurate and accurate? D. true, accurate? 3. of the original certificate is not true? Not legal, accounting personnel shall (B) The A. shall be returned and asked the manager in accordance with the provisions of the correction? B. will not be accepted, and report to the person in charge of the unit C. requirements issued by the unit in the Department of corrections corrections, and affixed with the stamp of the issuing unit D. requirements issued by the unit shall not be reopened, corrected in the original documents 4. vouchers, if an error occurs, the accounting personnel shall (C) A. corrections by the red letter cancellation method B. was corrected by scribing C. to fill in D. with corrections in blue fill an accounting voucher 5. according to the provisions of the accounting law, the staff engaged in accounting work, must (D) A. has a good professional ethics B. has some professional skills C. abide by law and obey the law? D. obtain accounting qualification certificate 6. commercial bills of payment shall not exceed the maximum period (A) A. 6 months B. 3 months C. 2 months D. 1 months 7. the following acts, not in violation of state cash management system (D) is A. will be the unit of cash loan to other units for temporary support B. has cash in cash instead of IOUS C. buys 2500 yuan of industrial raw materials in cash The D. unit of a workers out of