position-related consumption of civil servants has been swept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumption, abuse, corruption and embezzlement, corruption is important. Then, under the conditions of market economy, how to reform the existing civil duty consumption management, explores a source to prevent and curb the post consumption corruption way, is currently a major issue faced by honest work. Recently, I conducted research on this issue, this problem on some humble opinions. First, the existing public servants duty consumption the main problems seen from the investigation and reasons, in recent years, public servants duty consumption caused by the abuses and not a person of integrity, is one of the major problems in the party in Government, its operation order have a negative effect on the party and Government organs, seriously damaging the image of the party and the Government, undermining the relationship between party and the masses, effect, opening up and economic construction. From I County in recent years of governance situation see, positions consumption in the produced of two not phenomenon rendering four a features: a is positions consumption system lost has due of binding, right is greater than rules, and right is greater than method of phenomenon more highlight; II is in positions consumption in the Camera Obscura operation, using terms, will positions consumption into has personal consumption, will corporate points to into personal points to, makes positions consumption in some aspects has into positions enjoy and self-dealing of means; three is to positions consumption for name, fraud, false impersonator, Trend of negative corruption phenomena such as corruption and misappropriation; four palaces, follow the fashion, rivalries, wasteful, and post consumption became a symbol of showing off their individual capacities. Caused by public servants duty consumption of many two phenomenon in which people reflect the biggest problems are: (a) the official car problems. Mainly in three aspects: one is the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159 cars, which department owns the bus 145 vehicles, and showed an increasing trend. Financial expenses cost per bus per year to 35,000 yuan, and in fact every cost up to 50,000 yuan. Some units also hiring temporary drivers and expenditure on wages and subsidies. Necessary to keep a car, but also dependants, leading to larger expenses. Second, gongchesiyong breed unhealthy tendencies. Some people believe that now some bus drivers use one-third, one-third leading private one-third used for official purposes. Some public servants, especially leading officials motoring, cars for private purposes, violating the self-discipline regulations, and even lead to traffic accidents. According to statistics from related departments, since 2004, the correct investigation in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or全国2012年7月高等教育自学考试基础会计学试题课程代码：00041三、名词解释题（本大题共5小题，每小题2分，共10分）31.记账方法32.明细分类科目33.自制原始凭证34.调整账户35.财产清查四、简答题（本大题共2小题，每小题5分，共10分）36.简述多步式利润表的编制步骤。37.什么是账务处理程序？企业选用账务处理程序应考虑哪些因素？五、业务计算题（本大题共3小题，38小题20分，39小题10分，40小题10分，共40分）38.资料：光华工厂2012年3月发生部分经济业务如下（不考虑增值税）： （1）收到上月销售产品的货款80 000元存入银行。 （2）购入材料一批已验收入库，价款6 000元尚未支付。 （3）用银行存款预付购料款200 000元。 （4）用银行存款120 000元偿还到期的短期借款。 （5）计提本月应负担的短期借款利息10 000元。 （6）计提本月固定资产折旧费5 000元，其中生产车间计提4 000元、管理部门计提1 000元。 （7）本月应付职工薪酬75 000元，其中生产工人薪酬55 000元，车间管理人员薪酬5 000元，行政管理人员薪酬15 000元。 （8）销售产品400件，单位售价200元，货款尚未收到。 （9）结转本月完工入库的产品成本120 000元。 （10）根据本月领料单编制的发料凭证汇总表如下：发料凭证汇总表 2012年3月 单位：元甲材料乙材料合计生产A产品耗用2 0003 0005 000生产B产品耗用1 0001 5002 500车间一般耗用 500 200 700行政管理部门耗用 3001 0001 300合 计3 8005 7009 500要求：对上述经济业务编制会计分录（只要求写总账科目）。39.资料：2012年1月31日E公司资产800万元、负债300万元、所有者权益500万元。2月发生如下经济业务： （1）收回应收账款10万元存入银行； （2）购入原材料20万元，货款暂欠； （3）向银行借入6个月的借款15万元直接偿还前欠货款； （4）提取法定盈余公积50万元。 要求：（1）逐笔分析上述业务发生对基本会计等式的影响； （2）分别计算2月末E公司的资产、负债与所有者权益总额。40.资料：2012年3月31日A公司现金日记账余额8 000元，4月1日共发生如下现金收支业务： （1）用现金购买行政办公用品400元； （2）从银行提取现金5 000元备用； （3）用现金支付销售商品市内运费800元。 要求：（1）根据上述资料编制会计分录； （2）登记现金日记账。 A公司现金日记账 单位：元2011年凭证摘 要对方科目收入支出余额月日字号41略略略略略略略略全国2012年4月自考基础会计学试题课程代码：00041三、名词解释题（本大题共5小题，每小题2分，共10分）31.试算平衡2-94答：试算平衡，就是根据“资产=负债+所有者权益”这一会计等式的平衡关系，按照记账规则的要求，通过汇总计算和对比，来检查账户记录是否正确、完整的一种方法。32.汇总原始凭证5-148答：汇总原始凭证，又称原始凭证汇总表，是指将一定时期内（一个月、半个月或一旬）若干张记录同类性质经济业务的原始凭证汇总编制的，用以集中反映某项经济业务总括情况的凭证。33.备查账簿6-167答：备查账簿，简称备査簿，