1992年助理会计师资格考试助理会计师实务试题(预算会计类)

• 出 处: 财会月刊
• 发表日期: 1993年07期
• 关键词: 助理会计师 会计类 包干结余 报经 资格考试 国库 财政部门 科目 行政单位 总预算会计

一、单项选择题(本类题共11分,每小题1分。不选、错选或多选,本小题均不得分。)1.缴款单位如果采用集中缴款方式缴纳预算收入,应报经同意的部门是_____。A.上级主管部门B.财政部门C.税务部门D.国库2.差额预算单位年终结帐时,应将“调剂支出”科目余额转入“____”。

First, a single choice (a total of 11 points in this category, each small title 1. No election, the wrong election or multiple choice, the topic is not points.) 1. If the payment unit to pay by way of centralized payment of revenue , The department that is supposed to be approved is _____. A. The higher authorities B. The finance department C. The tax department D. The national treasury 2. The difference budgeted unit At the year-end closing, the balance of “disbursement expenditure” should be transferred to “____”.