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1、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 t
2、he 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 cons
3、umption 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 org
4、ans, 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
5、 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 consumpti
6、on, 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;
7、 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
8、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
9、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
10、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
11、 in our County serves nearly 30 cars for private purposes, only the first half of this year, cars for private purposes or全国2010年4月高等教育自学考试中级财务会计试题课程代码：00155一、单项选择题（本大题共14小题，每小题1分，共14分）在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选或未选均无分。1.企业采用权益法核算，其长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，应按其差额，借记“长
12、期股权投资（成本）”科目，贷记的科目是（ ）A.营业外收入B.资本公积C.管理费用D.投资收益2.某企业自建厂房一幢，耗用工程物资500 000元，领用本企业生产用的原材料一批，实际成本为20 000元，应转出的增值税进项税额为3 400元，支付工程人员工资30 000元。该厂房的实际成本为（ ）A.500 000元B.520 000元C.550 000元D.553 400元3.企业建造办公大楼领用生产用的原材料时，相关的增值税应借记的会计科目是（ ）A.管理费用B.营业税金及附加C.在建工程D.其他业务支出4.某企业出售一台设备（不考虑相关税金），原价160 000元，已提折旧45 000元
13、，出售设备时发生各种清理费用3 000元，出售设备所得价款113 000元，该设备出售净收益为（ ）A.-5 000元B.-2 000元C.2 000元D.5 000元5.企业出售固定资产应交的营业税，应借记的会计科目是（ ）A.固定资产清理B.营业税金及附加C.营业外支出D.其他业务支出6.企业计提无形资产减值准备，应当（ ）A.借记“管理费用”科目，货记“无形资产”科目B.借记“资产减值损失”科目，贷记“无形资产减值准备”科目C.借记“管理费用”科目,贷记“无形资产减值准备”科目D.借记“资产减值损失”科目,贷记“无形资产”科目7.企业计提无形资产摊销，应贷记的科目是（ ）A.无形资产B.
14、累计折旧C.长期待摊费用D.累计摊销8.预付账款不多的企业，可以不设“预付账款”科目,而将预付的款项计入（ ）A.“应付账款”科目的借方B.“应付账款”科目的贷方C.“应收账款”科目的借方D.“应收账款”科目的贷方9.按现行会计制度规定，短期借款所发生的利息，可直接计入的会计科目是（ ）A.投资收益B.管理费用C.营业外支出D.财务费用10.甲公司为增值税一般纳税人，适用的增值税税率为17%。2007年10月，甲公司董事会决定将本公司生产的100件产品作为福利发放给公司管理人员。该批产品的单件成本为1.2万元,市场销售价格为每件2万元（不含增值税）。除增值税以外不考虑其他相关税费，甲公司在20
15、07年因该项业务计入“应交税费应交增值税（销项税额）”的金额为（ ）A.20.4万元B.34万元C.140.4万元D.234万元11.债务人以非现金资产清偿某项债务,债务人将应付债务的账面价值大于用以清偿债务的非现金资产公允价值的差额,计入的会计科目是（ ）A.资本公积B.营业外支出C.财务费用D.营业外收入12.下列与销售商品相关的事项中,一定发生在确认收入之前的事项是（ ）A.商业折扣B.销售退回C.销售折让D.现金折扣13.下列各项中,对企业净利润产生影响的是（ ）A.盈余公积补亏B.向投资者分配利润C.纳税调整增加额D.提取法定盈余公积14.企业”发出商品”科目的期末余额应并入资产负债表的（ ）A.“库存商品”项目B.“发出商品”项目C.“营业成本”项目D.“存货”项目二、多项选择题（本大题共6小题，每小题2分，共12分）在每小题列出的五个备选项中至少有两个是符合题目要求的，请将其代码填写在题后的括号内。错选、多选、少选或未选均无分。15.交易性金融资产与可供出售金融资产在会计处理上的共同之处有（ ）A.取得成本包含手续费等附加费用B.期末按公允价值计价C.要摊销债券溢折价D.出售时应确认出售收益E.期末公允价值与账面价值的差额记入“公允价值变动损益”16.企业购入固定资产的原始价值包括（
