1、position-relatedconsum ption of civil servants has been sw ept by finance, consumer, regardless of cost, extravagance and waste iofn the civil service position-related consumpti on, a buse, corruption and embezzlement, corruption is important. Then,a features: a iunder theconditionsof market economy
2、, how toreform the existing civil duty consumption management, explores a source to prevent and curb the postconsumptioncorr uption way, is currently a major issue facedby honest work.Recently, I conducted research on this issue, this probl em on some humbleopi nions. First, the existing public serv
3、ants duty consumption t he main problems seen from the investigation and reasons, in recent years, publicservants duty consumption caused by the abuse s and not aperson of integrity, is one of the major problems i n theparty in Government, its operationorder have a negative effect on the party andGo
4、vernment organs, seriouslydamaging the image of the party and the Government,underminithe relationship betw eenparty and the masses, effect,ope ning up and economi c construction. From I County in recent yearsgovernancesituati on see, positions consumption in the producedof two not phenome non rende
5、ring fours positionsconsumption system lost has due of binding, right is greater than r ules, a nd right is greater than method of phenomenon more highl ight; II is inpositions consumption in t he CameraObscura operation,usi ng terms, willpositi ons consumption intohas personalconsumption, will corp
6、orate points to into personal points to, makes positions consumption insome aspects has into positions enjoy and self-deal ing of means; three is topositions consumption for name, fraud, false impersonator, Trendof negative corruptionphenomena such ascorruption and misappropriation; fourpalac es, fo
7、llow the fashion, rivalries, wasteful, and post consumption became asymbol of showingoff their individual capacitie s. Cause d bypublic servants dutyconsumptionof many two phenome non in which people reflect the biggest problems are: (a) the officialcar problems.Mainly in three aspects: one i s the
8、larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159cars, w hich de partment owns the bus 145 vehicles, and showed an increasing trend. Financial ex penses cost per bus per year to35,000 yuan, and in fact every cost up to 50,000 yuan. Som
9、eunit s alsohiring temporary drivers and expenditureon wages andsubsidi es.Nece ssary to keep a car, but also dependants, leading to larger expenses. Second, gongchesiyong breedunhealthy tendencie s. Some people believe that now some bus driversuse one-third, one-t hird leading private one-third use
10、d for officialpur poses. S ome publicservants, especially leadi ng officials motoring,cars for private purposes, violati ng the self-discipline regulations, and even lea d to traffic accidents. According to statistisince 2004, the correct investigation in our County serves ne arly 30 cars forprivate
11、 purposes, only the first half of this year,cars for private purposes or第四章收入一、单项选择题1.按照会计准则的规定，下列项目中不应确认为收入的是（）。A.出售原材料取得的收入B.设备出租收入C. 违约金收入D. 销售商品收取的不含税价款2.企业采用预收账款方式销售商品，确认销售收入的时点通常是（）。A.收到第一笔货款时B.按合同约定的收款日期C. 发出商品时D. 收到支付凭证时3.企业对外销售需要安装的商品时，若安装和检验属于销售合同的重要组成部分，则确认该商品销售收入的时间是（）。A.发出商品时B.收到商品销售货款时
12、C. 商品运抵并开始安装时D. 商品安装完毕并检验合格时4.甲企业销售 A 产品每件业折扣。乙公司于 2010 年 11 月 5200 元，若客户购买日购买该企业产品件（含件）以上可得到件，款项尚未支付。按规定的商现金折扣条件为 2/10 ，1/20 ，n/30 。适用的增值税税率为 17 。甲企业于 11 月 23 日收到该笔款项，则应给予乙公司的现金折扣的金额为（）元。（假定计算现金折扣时不考虑增值税）A.900B.1000C.1170D.23405.某企业 2010 年 8 月 1 日赊销一批商品，售价为元（不含增值税），适用的增值税税率为 17% 。规定的现金折扣条件为 2/10 ，1
13、/20 ，n/30 ，计算现金折扣时考虑增值税。客户于 2010 年 8 月 15 日付清货款，该企业收款金额为（）元。A.B.leadersdriving a vehicleaccident causedby roa d accidents, 1, 1 peopl e killed anddirect economic losses amounting to more than100,000 yuan. T hird,high efficiency and l ow cost of thebus. Surveys show that, the operatingcosts of taxis
14、for the 8200/. Is a fundamentalpriority of the reform, it is a difficultprobl em that must be solved in the reform proce ss. Cl early, the post consumption averages three yearsbefore a s a base and fine-tunedon the basis of this single practices must be improved. Improvements to adhere to threeprinc
15、iples: first, under the existing policy provisionsappr oved for publicservants dutyconsumptionstandards,cali bration, is not contrary to policy. Second, according to the l ocal financial situation a ndpeoples sustaihigh and low positions,but also t he nature of thework and the workload.In reform of
16、method Shang, a ppr ovedcivil servants positionsconsum ption standard to big unified, and smalldisperse d suitable, that most positionsconsum ption project should according to policyprovi desproposed unifiedstandard, consider to ranks,and units and thework taskof differences sex,unifiedof standard s
17、houldhas el asticof anddynamic of, makes regions, andunit s in implementation unified standard Shihas mustof flexible disposal right; but since setof standard must after financial, andaudit, sectoraudit approvedHou to implementation. (C) reform package.Publicservants duty consumptionelasticity of co
18、nsumption to limit consumption, turni ng mess into kitchenafter dinner, follmonetization reform support of thedrawbaseries of governance systems such as the civilservice examination of responsibility, system, low fault investigation system, the reportsaid.Whi le other measures to keep up.Discipline
19、inspection and supervision organs, fina ncial, auditingdepartments should strengthe n supervision and i nspection of publicservants dutyconsumption monetization reformprogress, to strengthen the reformof public servants duty consumption monetization system, measures to develop and monitor the implem
20、entation ofnspection, not consumption as required, evenshiftingconsumerbehavior to stop, seriouscases to deal with. Three idea s, public serva nts duty consumption monetization reform of politics, the economy and thedeepening of the reform, public servants duty consumption as somewhere between a ref
21、orm alconsumption t here are bigcks.NPC deputies andCPPCC members and thebroad masses areconcerne d about. Secondly, theposition-relatedconsum ption of civil servants has been sw ept by finance, consumer, regardless of cost, extravagance and waste in the civil service position-related consumpti on,
22、a buse, corruption and embezzlement, corruption is important. Then,a f eatures: a iunder theconditionsof market economy, how toreform the existing civil duty consumption management, explores a source to prevent and curb the postconsumptioncorr uption way, is currently a major issue f acedby honest w
23、ork.Recently, I conducted research on this issue, this probl em on some humbleopi nions. First, the existing public servants duty consumption t he main problems seen from the investigati-dealon and reasons, in recent years, publicservants duty consumption caused by the abuse s and not aperson of int
24、egrity, is one of the major problems i n theparty in Government, its operationorderhave a negative effect on the party andGovernment organs, seriouslydamaging the image of the party and the Goverthe relationship betw eenparty and the masses, effect,ope ning up and economi c construction. From I Coun
25、ty in recent yearsof governancesituati on see, positions consumption in the producedof two not phenome non rendering fours positionsconsumption system lost has due of binding, right is greater than r ules, a nd right is greater than method of phenomenon more highl ight; II is inpositions consumption
26、 in t he CameraObscura operation,usi ng terms, willpositi ons consumption intohas personalconsumption, will corporate points to into personal points to, makes positions consumption insome aspects has into positions enjoy and selfing of means; three is topositions consumption for name, fraud, false i
27、mpersonator, Trendof negative corruptionphenomena such ascorruption and misappropriation; fourpalaces, follow the fashion, rivalries, wasteful, and post consumption became asymbolof showingoff their individual capacitie s. Cause d bypublic servants dutyconsumptionof many two phenome non in which peo
28、ple reflect the biggest problems are: (a) the officialcar problems.Mainly i n three aspects: one i s the larger buses cost expenditure. According to statistics, until November 2003, XX County township Department bus 159cars, which de partment owns the bus 145 vehicles, and showed an increasing trend
29、. Financial ex penses cost per bus per year to35,000 yuan, and in fact every cost up to 50,000 yuan. Someunit s alsohiring temporary drivers and expenditureon wages andsubsidi es.Nece ssary to keep a car, but also dependa nts, leading to larger expenses. Second, gongchesiyong breedunhealthy tendenci
30、es. Some people believe that now some bus driversuse one-third, one-t hird leading private one-third used for officialpur poses. S ome publicservants, especially leadi ng officials motoring,cars for private purposes, violati ng the self-discipline regulations, and ev en lead to traffic accidents. Ac
31、cording to statistisince 2004, the correct investigation in our County serves ne arly 30 cars forprivate purposes, only the first half of this year,cars for private purposes orC.D.6.A 公司销售一批商品给元。增值税税额为1700B 公司，开出的增值税专用发票上注明的售价为万元。该批商品的成本为8000 万元。货到后10000 万B 公司发现商品质量不合格，要求在价格上给予 3的折让。 B 公司提出的销售折让要求符合
32、原合同的约定， A 公司同意并办妥了相关手续，假定销售商品后还未确认收入，则A 公司应确认销售商品收入的金额为（）万元。A.351B.9700C.11349D.117007.对于在合同中规定了买方有权退货条款的销售，如无法合理确定退货的可能性，则符合商品销售收入确认条件的时点是（）。A.收到货款时B.发出商品时C. 签订合同时D. 买方正式接受商品或退货期满时8.某企业销售商品 7000 件，每件售价 50 元（不含增值税），增值税税率 17，企业为购货方提供的商业折扣为 15，提供的现金折扣条件为 2/10 、1/20 、n/30（计算现金折扣时不考虑增值税）。该企业在这项交易中应确认的收入
33、金额为（）元。A.B.C.D.9.企业采用支付手续费的委托代销商品，委托方确认商品销售收入的时间是（）。A.签订代销协议时B.发出商品时C. 收到代销清单时D. 收到代销款时10.下列项目中，应计入其他业务收入的是（）。A.转让无形资产所有权收入B.出租固定资产收入C. 罚款收入D. 股票发行收入leadersdriving a vehicleaccident causedby roa d accidents, 1, 1 peopl e killed anddirect economic losses amounting to more than100,000 yuan. T hird,hig
34、h efficiency and l ow cost of thebus. Surveys show that, the operatingcosts of taxis for the 8200/. Is a fundamentalpriority of the reform, it is a difficultprobl em that must be solved in the reform process. Clearly, t he post consumption averages three yearsbefore as a base and fine-tunedon the ba
35、sis of this single practices must be improved. Improvements to adhere to threeprinciples: first, under the existing policy provisionsappr oved for publicservants dutyconsum ptionstandards,cali bration, is not contrary to policy. Second, according to the l ocal financial situation a ndhigh and low po
36、sitions,but also t he nature of thework and the workload.In reform of method Shang, a ppr ovedcivil servants positionsconsum ption standard to big unified, and smalldisperse d suitable, that most positionsconsum ption project should according to policyprovi desproposed unifiedstandard, consider to r
37、anks,and units and thework taskof differences sex,unifiedof standard shouldhas el asticof anddynamic of, makes regions, andunit s in implementation unified standard Shihas mustof flexible disposal right; but since setof standard must after financial, andaudit, sectoraudit approvedHou to implementati
38、on. (C) reform package.Publicservants duty consumptionelasticity of consumption to limit consumption, turni ng mess into kitchenmonetization reform support of thedrawbaseries of governance systems such as the civilservice examination of responsibility, system, low fault investigation system, the rep
39、ortsaid.Whi le other measures to keep up.Discipline inspection and supervision organs, fina ncial, auditingdepartments should strengthe n supervision and i nspection of publicservants dutyconsumption monetization reformprogress, to strengthen the reformof public servants duty consumption monetizatio
40、n system, measures to develop and monitor the implementation of inspection,not consumption as required, evenshiftingconsumerbehavior to stop, seriouscases to deal with. Three idea s, public serva nts duty consumption monetization reform of politics, the economy and thedeepening of the reform, public
41、 servants duty consumption as somewhere between a reform alconsumption t here are bigcks.NPC deputies andCPPCC members and thebroad masses areconcerne d about. Secondly, theposition-relatedconsum ption of civil servants has been sw ept by finance, consumer, regardless of cost, extravagance and waste
42、 in the civincel service position-related consumpti on, a buse, corruption and embezzlement, corruption is important. Then,a features: a iunder theconditionsof market economy, how toreform the existing civil duty consumption management, explores a source to prevent and curb the postconsumptioncorr uption way, is currently a major issue facedby honest work.Recently, I conducted research on this issue, this probl em on some humbleopi nions. First, the exi
