[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fvccJ8-EWp0iMsIN6HCoRUn_UHwKvKw0Bc_n-Qa5nurM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-03-01 16:04:22",177950612,[8,9,10,11],"初级资格","高级资格","注册会计师","中级资格",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},40,"d50812bfc483abd3975ee519a09c57db","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F25b30343053994e8940089572d36015b.jpg","财经法规与会计职业道德","44aaabe58ac54919842f7dbcedb6eb7c","期末模拟测试01","根据会计法律制度的规定,下列各项中,不属于会计专业技术资格的是().(1.0)",[21,32,40,49,58,67,76,79,88,97],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],177950606,[25,26,27,28],"地方性法规","法律","民族自治地方制定的自治条例","地方政府规章","由于法的制定机关和内容不同,其效力范围在全国范围内有效的是().(1.0)","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":39,"source":30,"type":31},[],177950607,[25,36,37,38],"行政规章","自治条例","法人章程","下列各项中,不属于法的形式的是( ).(1.0)",{"answer":41,"createTime":5,"id":42,"options":43,"question":48,"source":30,"type":31},[],177950608,[44,45,46,47],"成文法和不成文法","根本法和普通法","实体法和程序法","一般法和特别法","下列对法所作的分类中,以法的内容、效力和制定程序划分进行分类的是().(1.0)",{"answer":50,"createTime":5,"id":51,"options":52,"question":57,"source":30,"type":31},[],177950609,[53,54,55,56],"刑事责任","行政处分","民事责任","行政处罚","甲公司因生产的奶制品所含食品添加剂严重超标,被市场监督管理局责令停产停业.甲公司应该承担的法律责任是( ).(1.0)",{"answer":59,"createTime":5,"id":60,"options":61,"question":66,"source":30,"type":31},[],177950610,[62,63,64,65],"张某,取得注册会计师、注册资本评估师和税务师执业资格,但未从事过会计相关工作","李某,担任出纳工作一年,并刚刚取得初级会计专业资格,为人聪慧,善于与人沟通","贾某,管理学博士学位,一直全日制在读,当年刚考完初级职称资格考试正在等待成绩,据说100%能通过考试","马某,会计专科学位,刚刚获得会计师专业技术职务资格","A公司准备聘请会计主管人员,下列应聘人员中符合《会计法》所规定条件的是( ).(1.0)",{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":30,"type":31},[],177950611,[71,72,73,74],"单位负责人、档案管理机构负责人、会计管理机构负责人、档案管理机构经办人、会计管理机构经办人在会计档案销毁清册上签署意见","单位档案管理机构负责组织会计档案销毁工作,并与审计机构共同派员监销","监销人在会计档案销毁前,应当按照会计档案销毁清册所列内容进行清点核对;在会计档案销毁后,无须在会计档案销毁清册上签名或盖章","电子会计档案的销毁应当符合国家有关电子档案的规定,并由单位档案管理机构和信息系统管理机构共同派员监销","关于会计档案的销毁,下列表述正确的是( ).(1.0)",{"answer":77,"createTime":5,"id":6,"options":78,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":30,"type":31},[],177950613,[83,84,85,86],"收入账目","费用账目","固定资产明细账","债权债务明细账","下列账目中,出纳人员可以管理的是( ).(1.0)",{"answer":89,"createTime":5,"id":90,"options":91,"question":96,"source":30,"type":31},[],177950614,[92,93,94,95],"明确性和谨慎性","重要性和及时性","真实性和完整性","真实性和相关性","会计资料最基本的质量要求是( ).(1.0)",{"answer":98,"createTime":5,"id":99,"options":100,"question":105,"source":30,"type":31},[],177950615,[101,102,103,104],"对于数量过多的原始凭证,可以单独保管","对于经济合同,应当另编目录单独记保管","外来原始凭证如有遗失,不得补开","原始凭证不得外借,其他单位如确实需要使用时,经本单位会计机构负责人批准,可以复制","关于会计凭证的保管,下列说法不正确的是( ).(1.0)"]