会计继续教育（Accounting continues education）.doc

会计继续教育（Accounting continues education） The education test continues in 2011-2012 (3 points, 10 questions, 30 points) 1. All management levels within the enterprise shall be designated to be responsible for internal reporting, and important information should be reported in a timely manner, but not to the higher level. (a) A correct B error Correct answer: B parsing The management level of an enterprise shall be designated to be responsible for the internal report work, the important information should be reported in time, and the senior management personnel can be reported directly. 2. The overdue three years of receivables shall be in line with the bad debt losses and the conditions for the loss of bad debts. (a) A correct B error Correct answer: A parsing The answer true resolution 】 late three years of accounts receivable, has the enterprise in accordance with the collection consultation record, and able to identify three years without any business, after deal with all the debtors the balance of the money and the compensation of the relevant responsible personnel, as bad debt losses. 3. When the business is busy, the implementation of business outsourcing may concurrently hold the responsibilities of relevant accounting records. (a) A correct B error Correct answer: B parsing The implementation of business outsourcing and related accounting records are incompatible positions of business outsourcing and cannot be held by the same person. 4. The development and implementation of development strategy is the responsibility of senior management, which has little relationship with ordinary employees. (a) A correct B error Correct answer: B parsing The implementation of the development strategy is closely related to every employee of the company, which requires the active promotion of senior managers and the active participation of all employees. The enterprise shall hold responsible for the waiver of the right of recourse without approval. (a) A correct B error Correc