the partys fine style, carry forward the traditional Chinese virtues, practicing the Socialist core values, vigorously carry forward the spirit of Jiao Yulu, Hongqi Canal spirit and spirit of persistence, honesty in politics, strict statesman, stick to the spiritual heights of the Communists. Four to devotion, as, do play a role in qualifying. Official Communist duty. To fulfill the partys purpose, maintain for the people themselves, and dedication, devotion, maintain pioneer, pioneering and enterprising spirit, active at the well-off extra practice, make contributions. The incentive function of party organizations at all levels should give full play to advanced models, establish a representative, advanced and typical of the times, and guide the broad masses of party members to emulate. In honor of the 95 anniversary of founding as an opportunity to award in recognition of a number of outstanding party members advanced grass-roots party organizations, outstanding party workers, and put the pioneer trees. Third, the reform efforts for example, be sure to change into. Learning to teachEducation in order to solve the problem, if it does not solve the problem, it will form, goes through the motions. To strengthen the consciousness of problems and insisted on problem-oriented, problem-solving learning education for traction, truly deep investigation into change, modification. A checked swing. Learning education programme for party-building in our city actually proposed to focus on solution of fuzzy ideals and beliefs waver, consciousness, purpose of the party weak sense, honesty and self-discipline awareness is not strong, depressed, six issues of ethical misconduct study contents specific programmes for all party members and leading cadres above the county level shall focus on further refinement to the problems. Specific to every party member and every cadre, also requires a combination of actual and controlled, focused and really put yourself in, people see things, see, with their own specific problems to learn Constitution Party rules, series, address, so precision to find the problem, laying a solid foundation for further corrective action. B to make change. For check put of problem, through established rectification Taiwan account, and take special supervision, and on account PIN, approach, insisted do side learn side modified, and that know that modified, while focused on put two learn a do learning education rectification with grasp party of mass line education practice activities and three strict three real topic education problem rectification combined up, consolidation expanded has made of rectification results, strongly corrected for officer not for, and Chi and endless corrected four wind, and regulation masses side of abuses, ensure work advance more powerful, and problem solution more completely. Third, we must consolidate our achievements. For more public, some party members who focus on the outstanding issues, combining concentrated2013年福建省会计人员继续教育网络培训答案小企业会计准则讲解小金库治理的政策与实务讲解福建省会计从业资格实施办法讲解小企业会计准则讲解 第一讲 第一章 绪论一1. 2011年10月18日财政部正式颁布了小企业会计准则（财务2011年17号），（ B ）年1月1日起在全国小企业范围内实施。A. 2012 B.2013 C.2014. D.20152.中小企业划型标准规定对企业的分类更加细化，但末将个体工商户纳入了标准范围，参照执行。（错）3. 企业集团内母公司和子公司适用小企业会计准则。（错）4. 根据企业所得税法相关规定，对符合条件的小型微利企业，减按（ B）的税率征收企业所得税。A15 B.20 C.10 D.12第二讲 第一章 绪论二1.小企业会计准则与企业会计准则共同构成我国企业会计标准体系.(对)2. 下列哪些符合小企业会计准则制定原则.( B)A小企业采用实际成本计量小企业可选择编制现金流量表小企业不计提差值准备基本消除了小企业会计与税法的差异.已选择执行企业会计准则的小企业，不得执行在企业会计准则的同时，选择执行小企业会计准则的相关规定(对)第三讲 第一章 绪论三. 小企业会计主要包含下列哪几个特点() 以人民币为计量单位以真实、合法的会计凭证为依据 会计核算具有连续性、系统性、全面性和综合性 会计监督具有连续性、系统性、全面性和综合性. 小企业的财务报表至少应当包括下列组成部分（）。资产负债表利润表现金流量表附注第四讲 第一章 绪论四. 小企业会计准则体系由小企业会计准则和应用指南两部分组成(对). 下列哪些属于小企业会计准则与小企业会计制度的变化。（）对盘亏盘赢资产不要通过“待处理财产损溢”科目核算取消发出存货后进先出法减少预提会计方法的使用资本公积的核算内容基本仅为资本溢价部分 第五讲 第二章 资产一. 小企业的流动资产是指预计在1年内(含1年)或超过1年的一个正常营业周期内变现、出售或耗用的资产。（对）. 如果属于现金溢余,按实际溢余的金额,借记“库存现金”科目，贷记“营业外收入”科目。（错）. 企业管理人员李晓出差，预借差旅费3000元，以现金付讫。作会计分录如下:借：其他应收-备用金（李晓）3000 贷：库存现金（错）. 短期投资，是指小企业购入的能随时变现并且持有时间不准备超过1年（含1年）的投资，如小企业以赚取差价为目的从二级市场购入的股票、债券、基金、一年内到期的债券投资等。（错） 第六讲 第二章 资产二 1. “应收票据”科目只反应票面金额。（对）2. 甲企业（小企业）收到通知，其债务人D公司依法宣告破产，其前欠货款36000元中用D公司的清算财产10000元归还，已收到银行收款通知。余款26000元不能清尝，转为坏账损失。该企业账务处理如下：借：银行存款10000 坏账损失26000 贷：应收账款-D公司36000。（错）第七讲 第二章 资产三1. 小企业发出存货应采用哪些计量方法确定其成本。（ABC）A先进先出法 B加权平均法 C个别计价法 D移动加权平均法2. 小企业会计准则规定：取得投资者投入的存货成本按照评估价值确定。（对）3. 小企业会计准则规定：对库存商品盘赢、盘亏的核算要通过“待处理财产损溢-待处理流动资产损溢”科目处理，批准后属于自然灾害造成的，计入当期营业外支出；属于其他情况的，计入当期管理费用。（错）第八讲 第二章 资产四1. 周转材料，是指小企业能够多次使用、保持其价值和原有形态且不确认为固定资产的材料。（错）2.小企业会计准则规定：出租出借周转材料不需要结转其成本，但应当进行备查登记。收到出租出借包装物租金应计入（C）科目核算。A其他业务收入 B主营业务收入 C营业外收入第九讲 第二章 资产五1. 在债务人应付利息日，按照票面利率计算的应收未收利息收入应当确认为投资收益，同时增加长期债券投资的账面余额。（错）2. 小企业长期债券投资损失应当于实际发生时计入（A），同时冲减长期债券投资的账面余额。A 营业外支出 B 投资收益 C 财务费用3.小企业会计准则规定小企业对外进行长期股权投资，应采用（A）核算。A 成本法