会计从业资格——经济法规（Accounting qualification - economic laws and regulations）.doc

会计从业资格——经济法规（Accounting qualification - economic laws and regulations） Sichuan first half of 2009 accounting qualification examination questions and answers - financial laws and accounting professional ethics A single choice (the total of 25 items, each item of 1 points, 25 points. Select a correct answer from four answers to each question there are answers, please write the letter in question after the brackets) 1. any change in the bank account of a taxpayer shall be reported in writing to the competent tax authorities within the period from (the) date of change. A.10 B.15 C.30 D.45 Answer: B The taxpayer engaged in production or business operations shall open a basic deposit account or other deposit accounts within 15 days from the date of completing the taxpayer deposit account number report form a written report to the competent tax authorities of all accounts; change shall, within 15 days since the date of change, fill out the taxpayer deposit account number report a written report to the competent tax authorities. 2. the following are not the conditions for the establishment of a partnership accounting firm A. the name of the B. office in the fixed office space C. written partnership agreement D. more than five partners Answer: D Analysis: the establishment of a partnership accounting firm shall meet the following requirements: 1., more than 2 partners; 2., there is a written partnership agreement; 3., the name of the accounting firm; 4., there is a fixed place of work. 3. dated February 10th, the following is true () A. two month pick B. Linger month one day C. Linger pick D. Linger zero one month months pick up day Answer: C 4. during the period of operation, the bookkeeping institution fails to meet the set up conditions prescribed in the procedures for the administration of agency bookkeeping, and the period of rectification is () A.1 months, B. 2 months, C.3 months, D.6 months Answer: B Analysis: bookkeeping management measures provisions of article twen