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Jingdong book

财经法规与会计职业道德辅导读本（第2版）

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Jingdong book

财经法规与会计职业道德辅导读本（第2版）

Name: 财经法规与会计职业道德辅导读本（第2版）
Brand: Jingdong book
SKU: 3110048601
Price: 31.93 USD
Availability: OutOfStock

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Content Description

《财经法规与会计职业道德辅导读本（第2版）》是为了帮助会计从业资格考试考生迅速掌握复习脉络和重点，有的放矢，提高通过概率而编纂的。
《财经法规与会计职业道德辅导读本（第2版）》整体质量良好，作者对历年会计从业资格考试有着较为深入的研究，全书的编排也反映出其对考试出题点、出题方式的熟悉。
《财经法规与会计职业道德辅导读本（第2版）》经过一年的使用和几轮考试的检验，加之作者根据考试真题和复习中考生的弱点、易错点，将教材进行修订完善，内容随用随更新，使教材贴近考试，以达到提高通过率的目的。

Catalogue

第一章会计法律制度
第一节会计法律制度的概念与构成
第二节会计工作管理体制
第三节会计核算
第四节会计监督
第五节会计机构与会计人员
第六节法律责任

第二章结算法律制度
第一节现金结算
第二节支付结算概述
第三节银行结算账户
第四节票据结算方式
第五节银行卡
第六节其他结算方式

第三章税收法律制度
第一节税收概述
第二节主要税种
第三节税收征收管理

第四章财政法律制度
第一节预算法律制度
第二节政府采购法律制度
第三节国库集中收付制度

第五章会计职业道德
第一节会计职业道德概述
第二节会计职业道德规范的主要内容
第三节会计职业道德教育
第四节会计职业道德建设组织与实施
第五节会计职业道德的检查与奖惩

Book Abstract

《财经法规与会计职业道德辅导读本（第2版）》：
4.下列关于现金结算的说法中正确的有（）。
A.现金属于支付结算的一种方式
B.经核定的库存现金限额，开户单位必须严格遵守
C.现金使用的限额由开户银行确定
D.现金结算起点的调整由各开户银行确定
5.下列各项中，属于支付结算行为的有（）。
A.商品销售B.货币给付C.商品采购D.资金清算
6.以下关于支付结算的特征说法错误的是（）。
A.支付结算必须通过中国银行批准的金融机构进行
B.支付结算实行统一领导，分级管理
C.支付结算只要按照单位的规定进行就可以了，对于具体形式，没有硬性要求
D.支付结算应当依照法律进行
7.以下属于办理支付结算的法律依据是（）。
A.《发票管理办法》B.《现金管理暂行条例》
C.《人民币银行结算账户管理办法》D.《中国人民银行银行卡业务管理办法》
8.以下对支付结算的基本原则表述不正确的是（）。
A.结算当事人必须依法承担义务和行使权利，严格恪守遵守信用，履行付款义务，特别是应当按照约定的付款金额和日期进行支付
B.谁的钱进谁的账，由谁支配，特殊情况下银行可以代扣款项
C.客户要求银行可垫付
D.从安全角度考虑支付结算尽可能选用转账的办法
9.下列各项中，属于无效票据的有（）。
A.更改签发日期的票据
B.更改收款人名称的票据
C.出票日期使用中文大写，但未按要求规范填写的票据
D.更改金额的票据
10.根据《人民币银行结算账户管理办法》的规定，下列各项中，存款人可以在其开立行结算账户的有（）。
A.政策性银行B.中国平安保险公司C.中国银行D.农村信用合作社
11.按照存款人不同，银行结算账户分为（）。
A.单位银行结算账户B.个人银行结算账户C.专用存款账户D.基本存款账户。
……

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Jingdong book

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