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C 1. 会计科目名称不必与其核算内容一致_______。

A. 不确定

B. 正确

C. 错误

满分：4 分

B 2. 会计制度设计是解决会计行为的处理方式、规范及工作过程的科学程序_______。

A. 不确定

B. 正确

C. 错误

满分：4 分

C 3. 会计科目设计是对_______具体内容的分类，是对会计信息分类处理的依据。

A. 会计帐户

B. 会计凭证

C. 会计对象

D. 会计主体

满分：4 分

C 4. 会计科目体系的设计，对会计凭证、会计帐簿和会计报表设计具有控制作用_______。

A. 不确定

B. 错误

C. 正确

满分：4 分

D 5. 以下关于会计科目设计意义的描述，不正确的有_______。

A. 会计科目体系设计为建立账户体系创造了条件

B. 会计科目设计为会计信息系统勾画了基本轮廓

C. 会计科目设计实质是对会计对象具体内容的系统分类

D. 会计科目设计只对会计帐簿设计具有控制作用

满分：4 分

D 6. 下列不属于会计科目总则设计的内容_______。

A. 会计科目适用范围

B. 会计科目设计的基本依据

C. 会计科目增删修补规定

D. 会计科目使用说明

满分：4 分

A 7. 《会计法》是会计工作的基本规范和最高准则_______。

A. 正确

B. 错误

C. 不能确定

满分：4 分

B 8. 会计科目设计的互斥性原则指任何一笔经济业务，只能在特定的会计科目中反映，不能出现两种或两种以上的处理方法_______。

A. 不确定

B. 正确

C. 错误

满分：4 分

C 9. 三位数编号法只适用于设计三个层次的会计科目编号_______。

A. 不确定

B. 正确

C. 错误

满分：4 分

B 10. 会计科目体系的设计，是会计信息系统的主体工程_______。

A. 不确定

B. 正确

C. 错误

满分：4 分

二、多选题（共10 道试题，共40 分。）V

A BCE 1. 会计科目设计的依据有_______。

A. 以资金运动规律为依据

B. 以会计要素为依据

C. 以会计对象为依据

D. 以资金集中管理要求为依据

E. 以资金分口管理要求为依据

满分：4 分

Abcde 2. 会计科目级次划分，包括_______。

A. 一级科目

B. 二级科目

C. 明细科目

D. 总分类科目

E. 明细分类科目

满分：4 分

ABCDE 3. 会计制度设计为会计工作有组织有系统的进行，对_______进行了科学合理的筹划。

A. 会计机构设置

B. 会计人员配备

C. 会计机构职责分工

D. 岗位责任制

E. 业务工作程序

满分：4 分

ABCDE4. 关于会计科目核算内容一致性的描述，正确的有_______。

A. 同一科目的核算内容在不同行业应保持一致

B. 同一科目的核算内容在不同时期应保持一致

C. 使用相同名称的会计科目,其核算内容应一致

D. 对核算内容差别较大的会计科目,应避免使用相同的名称

E. 会计科目核算内容一致性原则,会保证核算指标口径一致

满分：4 分

BDE 5. 下列会计科目不属于以资金分口管理要求为设计依据的有_______。

A. 固定资金类科目

B. 资产类科目

C. 专用基金类科目

D. 收入类科目

E. 利润类科目

满分：4 分

ABCDE6. 会计科目设计应遵循的原则有_______。

A. 会计制度设计的基本原则

B. 完整性与互斥性

C. 科目名称简明易懂

D. 科目核算内容一致性

E. 适度弹性

满分：4 分

ABCDE 7. 会计科目编号设计应_______。

A. 简单明了

B. 层次分明

C. 便于记忆

D. 预留空间

E. 编号准确

满分：4 分

BCE 8. 会计科目使用说明设计的内容有_______。

A. 会计科目名称和编号使用

B. 会计科目核算内容与范围

C. 会计科目基本业务的账务处理方法

D. 会计科目增删修补内容规定

E. 会计科目所属明细科目的设置及核算内容

满分：4 分

ABCE9. 会计科目设计的内容包括_______。

A. 会计科目总则设计

B. 会计科目名称设计

C. 会计科目编号设计

D. 会计科目附则设计

E. 会计科目使用说明设计

满分：4 分

ABDE10. 会计信息的载体，通常有_______。

A. 原始凭证

B. 记账凭证

C. 会计科目

D. 会计账簿

E. 会计报表

满分：4 分

三、判断题（共5 道试题，共20 分。）V

B 1. 会计规则对具体会计业务提出具体的规范性指导。

A. 错误

B. 正确

满分：4 分

B 2. 习惯上所称的会计制度，指国家财政部门制定的会计核算制度。

A. 错误

B. 正确

满分：4 分

A 3. 会计政策只能是本行业确定的准则。

A. 错误

B. 正确

满分：4 分

B 4. 《会计法》是会计工作的基本规范和最高准则。

A. 错误

B. 正确

满分：4 分

B 5. 会计准则由权威机构制定，具有较强的约束力。

A. 错误

B. 正确

满分：4 分

B 8. 会计制度设计的好坏，直接关系到会计职能作用的发挥_______。

A. 不确定

B. 正确

C. 错误

C 10. 国家统一会计制度后，不必制定企业的会计制度_______。

A. 不确定

B. 正确

C. 错误

ABCDE5. 广义的会计制度是国家制定的会计方面所有规范的总称，包括_______

A. 会计工作制度

B. 会计人员管理制度

C. 会计核算制度

D. 会计监督制度

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