下列關(guān)于會計(jì)制度總體設(shè)計(jì)的調(diào)查研究方法描述不正確的是_____。
《企業(yè)會計(jì)準(zhǔn)則——應(yīng)用指南》《小企業(yè)會計(jì)準(zhǔn)則》等屬于典型的_____。
會計(jì)規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會計(jì)規(guī)章制度的是_____。
會計(jì)規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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調(diào)查研究收集資料
會計(jì)制度總體設(shè)計(jì)的調(diào)查研究方法包括①現(xiàn)場觀察、詢問、個別訪談、組織座談會；②收集和查閱企業(yè)已有的制度、文件、圖表等資料；③整理分析調(diào)查資料，邊設(shè)計(jì)邊調(diào)整。
C，屬于會計(jì)制度設(shè)計(jì)方式中的會議設(shè)計(jì)，是指使用行政命令方式，召集有關(guān)會計(jì)人員開會擬訂草案加以討論，另聘專家學(xué)者為顧問以備咨詢，經(jīng)全體通過后上報(bào)批準(zhǔn)，公布實(shí)施。
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- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
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- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
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- 烏拉俄語是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語氣詞。
該科目易錯題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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- 軟件公司開發(fā)的、用于對外銷售的計(jì)算機(jī)軟件系統(tǒng)_____A對于購買方而言屬于存貨，對于開發(fā)銷售商而言是無形資產(chǎn)B對于購買方和開發(fā)銷售商而言都是無形資產(chǎn)C對于購買方和開發(fā)銷售商而言都是存貨D對于購買方而言屬于無形資產(chǎn)，對于開發(fā)銷售商而言是存貨
- 企業(yè)的固定資產(chǎn)應(yīng)當(dāng)在期末時按照其賬面價值與可收回金額孰低計(jì)量，對可收回金額低于賬面價值的差額，應(yīng)當(dāng)計(jì)提_____。A固定資產(chǎn)折舊B固定資產(chǎn)購建準(zhǔn)備C固定資產(chǎn)重置準(zhǔn)備D固定資產(chǎn)減值準(zhǔn)備
- 對于自行研究開發(fā)的無形資產(chǎn)開發(fā)階段的支出_____。A按是否滿足資本化條件的不同情況的分別進(jìn)行處理B計(jì)當(dāng)期損益C計(jì)入無形資產(chǎn)成本D予以資本化
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