最新2022年中山市会计人员继续教育行政事业单位答案90分.docx

of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of t业单位会计准则、会计制度培训(负债2)
事业单位应缴纳的印花税不需要预提应缴税费，直接通过支出等科目核算，不在应缴税费科目核算。（ ） (1分) 
正确
错误
事业单位会计准则、会计制度培训(收入支出类)
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
按照国家有关规定应当上缴国库或者财政专用的资金，不计入事业收入。 （ ）(1分) 
正确
错误
事业单位会计准则、会计制度培训(收入支出类)
事业收入，即事业单位开展专业业务活动及其辅助活动取得的收入，也包含按照国家有关规定应当上缴国库或者财政专户的资金。（ ）(1分) 
正确
错误
事业单位会计准则、会计制度培训(净资产)
非财政拨款结余可以按照国家有关规定提取职工福利基金，剩余部分作为事业基金用于弥补以后年度单位收支差额。（ ）(1分) 
正确
错误
事业单位会计准则、会计制度培训(财务报表)
收入支出表中“财政补助收入”项目，反映事业单位本期从上级财政部门去的的各类财政拨款。本项目应当根据“财政补助收入”科目的本期发生额填列。 （ ）(1分) 
正确
错误
事业单位会计准则、会计制度培训(财务报表)
资产负债表中“非财政补助结余”项目，反映事业单位子年初至报告期末累计实现的给财政补助结余弥补以前年度经营亏损后的余额。（ ）(1分) 
正确
错误
事业单位会计准则、会计制度培训(财务报表)
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection facilities
of rural drinking water sources, protection of drinking water sources in rural areas by the end of the delimitation of the scope of protection, complete with warning signs, isolating network protection fa