1、the party. Focus on honesty and self-discipline standards of “four clean“ “four consciousness“, hold the work principle and various violations of party discipline punishment . 2. series spoke. To XI on ruling acting political XI General Secretary series important speech reading (2016 version) XI Gen
2、eral Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of series important indicates spirit, understand on reform development stable, and Interior dipl
3、omatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere feelings for the people, pragmatic style of thought. Should pay attention to the overall grasp
4、 and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on understanding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of
5、 the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that Chinas development is an important period of strategic opportunities and the same connotation. (2) to grasp a firm system of socialism with Chine
6、se characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize “two 100 year“ goal dreams, China and the great rejuvenation of the Chinese nation. (3) understand the domestic and international situations, coordination of “five in one“
7、 overall layout and four “comprehensive“ strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, greater emphasis on advancing the supply side structural reform, to lead the development of new
8、 development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, form the opening to the new system, focus on the practice of people-centred development. (5)
9、in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; without shake insisted China basic economic system, promoted various ownership economic healt
10、h development; advance “area way“ construction, and Beijing Jin JI collaborative development, and Yangtze River economic with development; full law ruling, construction China features Socialist rule of law system; development Socialist democracy, insisted China features socialist political developme
11、nt road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect the sovereignty of networks, build global Internet governance system adhere to the correct vi
12、ew, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the partys political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to the “Tigers“ and “fly“. (7) thegrasp scientific methods of thinking and working, and view t
13、rends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment,
14、 a nine-point implementation . The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-building. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron g
15、eneral faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on “seven a has of“ “five a must“, important discusses, enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in t
16、hought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line “three strict three real“ requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) t
17、he lead firm ideals and beliefs. For in “lift what flag, and go what road“ Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency “calcium“, problem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results
18、observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purposes consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture
19、 of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, “universal values“, neo-liberalism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as errone
20、ous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangm
21、ianyitao set, and Dang “on both sides people“, for wind disciplinary make “four wind“, for clique, and make mission groups guy, problem, seriously draw Zhou Yongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, kn
22、ow fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determined to uphold the authority of the Party Central Committee, maintaining the solidarity and unity of the party. (3) lead to set up the new development philosophy. F
23、or those not adapted, and not for even against new development concept of awareness, and behavior, and practices, for those blindly spell resources spell input, and first pollution Hou governance, and heavy city light rural, and heavy efficiency light fair, one-sided development, and deformity devel
24、opment of problem, insisted liberation thought, and times, set on new development concept of consciously confidence, do advocate innovation, and focused on coordination, and advocate green, and thick plant open, and advance shared. On2010 年高级会计师考试会计实务模拟题及答案 2一、案例分析题1.新华工业原为一家国有工业企业，2007 年 8 月，该企业原厂长
25、因经济问题被免职，陈某被任命为厂长，陈 某上任之初，拟对企业人事进行调整。在厂长办公会上，厂长陈某提出3 项动议：一是建议聘任赵某为总会计师，赵某虽不懂会计，但工作认真、原则性强，具有高 级工程师资格，在加强内部管理中能发挥技术优势;二是自己主抓技术开发，厂里财务会计工作由副厂长王某全权负责，所有财务收支和对外报送的财务会计报告最 终由王副厂长审批、签署;三是财会部原会计孙某因举报前所长经济问题受到开除处分，孙某遭受打击报复问题属实，建议撤销对孙某的处分，恢复其名誉，安置到 后勤部门当物资保管员。该企业 2008 年改制为国有独资公司，在 2009 年发生以下事项：（1）3 月，公司财务处处长
26、林某退休离职，在人事处处长万某的监督下与新任财务处处长吴某进行了工作交接。吴某上任后将其女儿调到财务处任出纳并兼管债权债务账目的登记工作。事后得知吴某从事会计工作刚满 2 年，而且也不具备任何专业技术职务资格。（2）4 月，该公司采取以旧换新方式销售货物一批，销售价款扣除旧货物的收购成本共计10 万元，单位内部办税人员小张在计算增值税时，按照销售 新货物的同期销售价格确定了销售额计算纳税，财务处长吴某认为既然是以旧换新，因此应该扣除旧货物的收购价款后作为销售额纳税。（3）5 月，该公司准备变更为股份有限公司，变更前净资产额为 850 万元，股东会议准备折合的股份总额为 1000 万元。（4）6
27、 月，该公司经过指导后顺利变更为股份有限公司，公司监事会人数为 5 人，其中职工代表的人数为 2 人，某日的股东大会会议上，考虑到监事会成员中的职工代表李某在家休养，经过股东大会决议，决定由本公司股东姚某接替其担任监事。要求：根据会计法律制度、公司法律制度和税收法律制度的有关规定，回答下列问题：（1）聘任赵某为总会计师是否符合规定?所有会计工作由副所长王某全权负责是否符合规定?将受到打击报复的财会部原会计孙某安置到后勤部门当物资保管员是否符合规定?分别说明理由。该企业撤并会计机构、任命会计主管人员、会计工作岗位分工是否有违反法律规定之处?分别说明理由。（2）根据上述资料（1）的情况，分析该公司
28、是否有违反法律规定之处?分别说明理由。（3）根据上述资料（2）的情况，对于以旧换新方式销售货物的业务中，谁的说法正确?简要说明理由。（4）根据上述资料（3）的情况，说明公司折合的股份数额是否符合规定?简要说明理由。（5）根据上述资料（4）的情况，分析该公司是否有违反反法律规定之处?简要说明理由。2.某生物医药股份有限公司，2000 年由国有有限责任公司改制为股份有限公司，股东大会是公司最高权利机 构。设董事会、监事会，董事会下设审计委员会、薪酬委员会、提名委员会等。同时董事会负责聘请总经理，公司设生物医药研发部、生产部、财务部、证券投资 部、销售部、人力资源部、信息技术部、内部审计部、行政管理
29、部，并根据公司在全国各地设置的分厂和销售机构，设立了上海、深圳、南京、柳州、西安分公司。 以下摘录自该公司制定的内部控制制度：生物医药股份有限公司第一章 总则（略）第二章 货币资金控制the party. Focus on honesty and self-discipline standards of “four clean“ “four consciousness“, hold the work principle and various violations of party discipline punishment . 2. series spoke. To XI on ruling
30、 acting political XI General Secretary series important speech reading (2016 version) XI General Secretary important speech articles selected (leaders reading) and out poverty for basic textbook, in-depth learning understand XI General Secretary series important speech spirit and on Fujian work of s
31、eries important indicates spirit, understand on reform development stable, and Interior diplomatic defense, and rule party ruling army of important discusses, understand throughout which of Marx doctrine position views method, Grasp the true faith through the pursuit of, historical sense, sincere fe
32、elings for the people, pragmatic style of thought. Should pay attention to the overall grasp and master relationship and prevent fragmentation. Address learning series, attention should be paid based on persisting and developing socialism with Chinese characteristics to the theme, focuses on underst
33、anding comrade XI Jinping as General Secretary of the CPC Central Committee on governance of the new concept of new ideas and new strategies. (1) the deep understanding we are carrying out the great struggle of history with many new features that Chinas development is an important period of strategi
34、c opportunities and the same connotation. (2) to grasp a firm system of socialism with Chinese characteristics theory of confidence, confidence, confidence, winning complete the building of a well-off society and realize “two 100 year“ goal dreams, China and the great rejuvenation of the Chinese nat
35、ion. (3) understand the domestic and international situations, coordination of “five in one“ overall layout and four “comprehensive“ strategy. (4) a deep understanding of innovation, coordination, development of green, open, shared ideas, adapt to new normal, grasp, leading economic development, gre
36、ater emphasis on advancing the supply side structural reform, to lead the development of new development practices. Vigorous implementation of innovation-driven development strategy, strive to enhance the overall coordination of development to promote harmonious coexistence between man and nature, f
37、orm the opening to the new system, focus on the practice of people-centred development. (5) in-depth understand full deepening reform, advance national governance system and governance capacity modern; makes market in resources configuration in the up decisive role and better play Government role; w
38、ithout shake insisted China basic economic system, promoted various ownership economic health development; advance “area way“ construction, and Beijing Jin JI collaborative development, and Yangtze River economic with development; full law ruling, construction China features Socialist rule of law sy
39、stem; development Socialist democracy, insisted China features socialist political development road; Fostering and practicing the Socialist core values, enhance cultural values of confidence, self-confidence, building Socialist culture in China set up the overall national security concept, respect t
40、he sovereignty of networks, build global Internet governance system adhere to the correct view, building human fates. (6) to grasp the full strictness requirement, and strict adherence to the partys political discipline and rules, loyal, clean, play, strengthen the wind against corruption, adhere to
41、 the “Tigers“ and “fly“. (7) the2 / 16abeb800959d25e017e8d8e52e95dc440.pdfTopSgrasp scientific methods of thinking and working, and view trends, patterns and events to strengthen strategic thinking and dialectical thinking, systems thinking, creative thinking, the bottom line thinking set up problem
42、-oriented, focus on risk, fill the short Board; empty talks jeopardize national interests in mind, hard work and prosperous, a deployment, a nine-point implementation . The content, comprehensively strengthen the ideological and political construction of the leading group, work style, and capacity-b
43、uilding. 3. the key to solve the problem. Seriously implement XI General Secretary on training created has iron general belief, and iron general faith, and iron general discipline, and iron General play of cadres team requirements, control acquisition General Secretary on “seven a has of“ “five a mu
44、st“, important discusses, enhanced political consciousness, and overall consciousness, and core consciousness, and par consciousness, in thought political Shang action Shang with to XI comrade for General Secretary of Central keep height consistent, seriously practice line “three strict three real“
45、requirements and good cadres standard, do heart has party, and heart has people, and heart has accountability, and Heart ring model. (1) the lead firm ideals and beliefs. For in “lift what flag, and go what road“ Shang of fuzzy awareness, for belief lack, and faith missing, and spirit deficiency “ca
46、lcium“, problem, root, and guben culture Yuan, to upgrade Marx doctrine theory literacy, upgrade using party of theory innovation results observation and analysis problem of capacity, keep on Marx doctrine and Communist of firm belief, and on China features Socialist of firm faith, strengthened purp
47、oses consciousness, and practice line mass line, put ideal faith reflected to slim sets, and for political with right, and officer venture of aspects, Lofty ideals and the common ideal of exemplary practitioner. Clearly oppose and reject Western constitutional democracies, “universal values“, neo-li
48、beralism, the historical nihilism and questioned reform and opening up and building socialism with Chinese characteristics, such as erroneous. (2) lead to strict political discipline and rules. For political Shang of liberalism, not seriously implement implementation central decision deployment, not
49、 seriously actual implement implementation party of route approach policy, major problem important matters not asked not report, for dangmianyitao set, and Dang “on both sides people“, for wind disciplinary make “four wind“, for clique, and make mission groups guy, problem, seriously draw Zhou Yongkang, and Bo, and Xu caihou, and Guo boxiong, and makes plans and I province Su, and Xu gang, disciplinary illegal case of deep lessons, know fear, and Ming bottom line, and keep rules, Keep the political character of absolute loyalty to the party, political wise men, determi
