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2021年注册会计师经济法知识点练习:票据基础理论

来源:中华考试网  [2020年11月11日]  【

  一、单项选择题

  【DANXUANTI】GENJUPIAOJUFALVZHIDUDEGUIDING,GUANYUPIAOJUQUANLIQUDEDESHUOFA,ZHENGQUEDESHI( )。

  A.ZHIYOUANZHAOBEISHUZHUANRANGDEFANGSHIQUDEPIAOJU,CAINENGQUDEPIAOJUQUANLI

  B.PIAOJUSHISHEQUANZHENGQUAN,CHIYOUPIAOJUZHEJIXIANGYOUPIAOJUQUANLI

  C.ZHIYOUZHIFUDUIJIAZHECAINENGQUDEPIAOJUQUANLI

  D.YITOUDAOSHOUDUANQUDEPIAOJUDE,BUXIANGYOUPIAOJUQUANLI

  『ZHENGQUEDAAN』D

  『DAANJIEXI』FEIJINGBEISHUZHUANRANG,ERYIQITAHEFAFANGSHIQUDEHUIPIAODE,YIFAJUZHENG,ZHENGMINGQIHUIPIAOQUANLI。XUANXIANGACUOWU;CHIYOUPIAOJUBUYIDINGYOUPIAOJUQUANLI,BIRUYITOUDAOSHOUDUANQUDEPIAOJUDE,CHIYOURENBUXIANGYOUPIAOJUQUANLI,XUANXIANGBCUOWU,XUANXIANGDZHENGQUE;YINSHUISHOU、JICHENG、ZENGYUKEYIYIFAWUCHANGQUDEPIAOJUDE,BUSHOUJIFUDUIJIADEXIANZHI。DANSHI,SUOXIANGYOUDEPIAOJUQUANLIBUDEYOUYUQIQIANSHOUDEQUANLI。XUANXIANGCCUOWU。

  【DANXUANTI】GENJUPIAOJUFALVZHIDUDEGUIDING,XIALIEQINGKUANGXIAQUDEDEPIAOJU,BUXIANGYOUPIAOJUQUANLIDESHI( )。

  A.JIADANWEIYIFAJIESHOUCHUPIAORENYIQIANFADEPIAOJU

  B.BINGDANWEIHEDINGDANWEIJUYOUZHENSHIDEJIAOYIGUANXIXIA,JIESHOUBEISHUZHUANRANGDEPIAOJU

  C.YINWEISHUISHOUYUANYINWUCHANGQUDEDEPIAOJU

  D.ZHANGMOUBAZIJIQIZHAJINGZHENGDUISHOUQUDEDEPIAOJUWUCHANGZENGYUZHIQINGDEWANGMOU

  『ZHENGQUEDAAN』D

  『DAANJIEXI』YIQIZHA、TOUDAOHUOZHEXIEPODENGSHOUDUANQUDEPIAOJUDE,HUOZHEMINGZHIYOUSHANGSHUQINGXING,CHUYUEYIQUDEPIAOJUDE,QUDEPIAOJUBUXIANGYOUPIAOJUQUANLI。

  【DANXUANTI】GENJUPIAOJUFALVZHIDUDEGUIDING,XIALIEBUSHUYUPIAOJUGUANXIDESHI( )。

  A.CHUPIAORENYUSHOUKUANRENZHIJIANDEGUANXI

  B.BEISHURENYUBEIBEISHURENZHIJIANDEGUANXI

  C.CHENGDUIRENYUCHENGDUISHENQINGRENZHIJIANDEGUANXI

  D.PIAOJUFUKUANRENFUKUANHOUQINGQIUCHIPIAORENJIAOHAIPIAOJUDEGUANXI

  『ZHENGQUEDAAN』D

  『DAANJIEXI』PIAOJUGUANXISHIJIYUPIAOJUXINGWEIERFASHENGDE、YIQINGQIUZHIFUPIAOJUJINEWEINEIRONGDEZHAIQUANZHAIWUGUANXI,ERFEIPIAOJUGUANXIBINGFEIJIYUPIAOJUXINGWEIERFASHENGQIEBUYIQINGQIUZHIFUPIAOJUJINEWEINEIRONGDEFALVGUANXI。XUANXIANGDSHUYUFEIPIAOJUGUANXI。

  【DANXUANTI】JIAGONGSIXIANGYIGONGSIQIANFAYIZHANGJINEWEI35WANYUANDEYINXINGCHENGDUIHUIPIAO,YONGYUZHIFUGOUMAISHEBEIDEJIAKUAN。YIGONGSISUIJIJIANGHUIPIAOBEISHUZHUANRANGJIBINGGONGSI,YONGYUZHIFUGONGCHENGKUAN。ZAIBINGGONGSITISHIFUKUANQIAN,JIA、YIGONGSIZHIJIANDESHEBEIMAIMAIHETONGYINYIGONGSIQIZHAERBEIRENMINFAYUANCHEXIAO。JIAGONGSIDEXIALIEZHUZHANGZHONG,FUHEPIAOJUFALVZHIDUGUIDINGDESHI( )。

  A.QINGQIUYIGONGSIFANHAIHUIPIAO

  B.QINGQIUCHENGDUIYINXINGDUIBINGGONGSIJUJUEFUKUAN

  C.QINGQIUYIGONGSIFANHAI35WANYUANJIAKUAN

  D.QINGQIUBINGGONGSIFANHAIHUIPIAO

  『ZHENGQUEDAAN』C

  『DAANJIEXI』BENTIKAOHEPIAOJUGUANXI。PIAOJUJICHUGUANXIDEXIACIBINGBUYINGXIANGPIAOJUXINGWEIDEXIAOLI。JIABUNENGYAOQIUBINGHUOYIFANHAIPIAOJU、HUOZHEQINGQIUCHENGDUIYINXINGDUIBINGGONGSIJUJUEFUKUAN。ZUOWEIYUANYINGUANXIDEHETONGWUXIAO、BEICHEXIAO,BINGBUYINGXIANGPIAOJUXINGWEIDEXIAOLI。

  【DANXUANTI】AGONGSIYINJIXUZIJIN,JIANGQIZUOWEISHOUKUANRENDEYIZHANGYIHUOYINXINGCHENGDUIDESHANGYEHUIPIAOBEISHUZHUANRANGJIBGONGSI。HUIPIAOPIAOMIANJINEWEI50WANYUAN,BGONGSIXIANGAGONGSIZHIFUXIANJIN42WANYUANZUOWEIQUDEGAIHUIPIAODEDUIJIA。GENJUPIAOJUFALVZHIDUDEGUIDING,XIALIEGUANYUAGONGSIBEISHUXINGWEIXIAOLIJIQILIYOUDEBIAOSHUZHONG,ZHENGQUEDESHI( )。

  A.BEISHUXINGWEIYOUXIAO,YINWEIGAIHUIPIAOYIHUOYINXINGCHENGDUI

  B.BEISHUXINGWEIYOUXIAO,YINWEIAGONGSISHIPIAOJUQUANLIREN

  C.BEISHUXINGWEIWUXIAO,YINWEIBUJUYOUZHENSHIDEJIAOYIGUANXI

  D.BEISHUXINGWEIWUXIAO,YINWEIBGONGSIZHIFUDEDUIJIAGUODI

  『ZHENGQUEDAAN』B

  『DAANJIEXI』BENTIKAOHEPIAOJUYUANYINGUANXIDUIPIAOJUXINGWEIXIAOLIDEYINGXIANG。PIAOJUJICHUGUANXIDEXIACIBINGBUYINGXIANGPIAOJUXINGWEIDEXIAOLI。BUJUYOUZHENSHIDEJIAOYIGUANXIHEZHAIQUANZHAIWUGUANXIERWEIDEPIAOJUXINGWEI,DANGSHIRENKENENGYINCIERYINGCHENGDANXINGZHENGFALVZERENSHENZHIXINGSHIZEREN,DANSHI,PIAOJUXINGWEIDEXIAOLIBINGBUYINCIERSHOUYINGXIANG。

  【DANXUANTI】JIAXIANGYIQIANFAMIANEWEI100WANYUANDEHUIPIAOZUOWEIGOUMAIFANGWUDEJIAJIN,YIJIESHOUHUIPIAOHOUBEISHUZHUANRANGJIDISANFANG。RUGUOJIA、YIZHIJIANDEFANGWUMAIMAIHETONGBEICHEXIAO,ZEJIAKEYICAIQUDECUOSHISHI( )。

  A.QINGQIUFUKUANRENTINGZHIZHIFUPIAOJUKUANXIANGDEQUANLI

  B.QINGQIUSHOURANGHUIPIAODEDISANFANGFANHAIHUIPIAODEQUANLI

  C.QINGQIUYIFANHAIHUIPIAODEQUANLI

  D.QINGQIUYIFANHAI100WANYUANDEQUANLI

  『ZHENGQUEDAAN』D

  『DAANJIEXI』PIAOJUJICHUGUANXIDEXIACIBINGBUYINGXIANGPIAOJUXINGWEIDEXIAOLI。BUJUYOUZHENSHIDEJIAOYIGUANXIHEZHAIQUANZHAIWUGUANXIERWEIDEPIAOJUXINGWEI,DANGSHIRENKENENGYINCIERYINGCHENGDANXINGZHENGFALVZERENSHENZHIXINGSHIZEREN,DANSHI,PIAOJUXINGWEIDEXIAOLIBINGBUYINCIERSHOUYINGXIANG。

  【DANXUANTI】JIAXIANGYIGOUMAIYIPIHUOWU,HETONGYUEDINGJIAKUAN100WAN。JIAXIANGYIQIANFAPIAOJUZHIFUJIAKUANSHIWUJIANGJINEXIECHENG200WANYUANBINGJIAOFUJIYI。XIALIEBIAOSHUZHONG,ZHENGQUEDESHI( )。

  A.YIYOUQUANYAOQIUJIACHENGDAN200WANYUANDEPIAOJUZEREN

  B.YIZHINENGYAOQIUJIACHENGDAN100WANDEPIAOJUZEREN

  C.JIAKEYIJIANGPIAOJUDEJINEXIUGAIWEI100WANYUAN

  D.GAIPIAOJUWUXIAO

  『ZHENGQUEDAAN』A

  『DAANJIEXI』PIAOJUXINGWEIDENEIRONGRUGUOYUJICHUGUANXIBUYIZHI,PIAOJUGUANXIDENEIRONGZHINENGYIJUPIAOJUXINGWEILAIQUEDING,YINCIJIADEPIAOJUZERENYINGDANGGENJUPIAOMIANSHANGJIZAIDEJINEQUEDING。XUANXIANGAZHENGQUE,XUANXIANGBDCUOWU;PIAOJUDEJINE、RIQI、SHOUKUANRENMINGCHENGBUDEXIUGAI,XIUGAIDEPIAOJUWUXIAO。XUANXIANGCCUOWU。

  【DANXUANTI】JIAGONGSIQIANFADEZHIPIAOSHANG,ZHONGWENDAXIEJIZAIDEJINEWEI“YIWANJIUQIANBABAIYUANZHENG”,ERALABOSHUZI(SHUMA)JIZAIDEJINEWEI“19810YUAN”,XIALIEGUANYUGAIZHIPIAOXIAOLIDEBIAOSHUZHONG,ZHENGQUEDESHI( )。

  A.JIAGONGSIJIANGJINEGENGGAIWEIYIZHIBINGQIANZHANGHOU,ZHIPIAOYOUXIAO

  B.ZHIPIAOWUXIAO

  C.ZHIPIAOYOUXIAO,YIZHONGWENJIZAIWEIZHUN

  D.ZHIPIAOYOUXIAO,YIALABOSHUZI(SHUMA)JIZAIWEIZHUN

  『ZHENGQUEDAAN』B

  『DAANJIEXI』BENTIKAOHEPIAOJUXINGWEIDEXINGSHIYAOJIAN。PIAOJUJINEYIZHONGWENDAXIEHESHUMATONGSHIJIZAI,ERZHEBIXUYIZHI,ERZHEBUYIZHIDE,PIAOJUWUXIAO。

  【DANXUANTI】GENJUPIAOJUFALVZHIDUDEGUIDING,XIALIEPIAOJUXINGWEIRENZHONG,QIQIANZHANGBUFUHEPIAOJUFAGUIDINGKEDAOZHIPIAOJUWUXIAODESHI( )。

  A.CHUPIAOREN

  B.CHENGDUIREN

  C.BEISHUREN

  D.BAOZHENGREN

  『ZHENGQUEDAAN』A

  『DAANJIEXI』BENTIKAOHEPIAOJUXINGWEIDECHENGLIYUSHENGXIAO。GENJU《PIAOJUGUANLISHISHIBANFA》DEGUIDING,CHUPIAORENZAIPIAOJUSHANGDEQIANZHANGBUFUHEPIAOJUFAHEBENBANFAGUIDINGDE,PIAOJUWUXIAO;BEISHUREN、CHENGDUIREN、BAOZHENGRENZAIPIAOJUSHANGDEQIANZHANGBUFUHEPIAOJUFAHEBENBANFAGUIDINGDE,QIQIANZHANGWUXIAO,DANSHIBUYINGXIANGPIAOJUSHANGQITAQIANZHANGDEXIAOLI。

  【DANXUANTI】GUANYUPIAOJUXINGWEIHEPIAOJUQUANLI,XIALIELUNSHUCUOWUDESHI( )。

  A.WUMINSHIXINGWEINENGLIRENZAIPIAOJUSHANGBEISHUQIANZHANGDE,ZHISHIQIANZHANGXINGWEIWUXIAO,BINGFEIPIAOJUWUXIAO,PIAOJUSHANGDEYOUXIAOQIANZHANGRENYINGCHENGDANPIAOJUZEREN

  B.YINQIZHA、XIEPOSHOUDUANQUDEPIAOJUDE,BUNENGQUDEPIAOJUQUANLI

  C.PIAOJUDEQUDEBIXUJIFUDUIJIA,FOUZEGAIPIAOJUCHIYOURENBUNENGXIANGYOUPIAOJUQUANLI

  D.BEISHUZHUANRANGPIAOJUDEBEISHURENBINGBUXIANGYOUCHUFENQUAN,BEISHUXINGWEIWUXIAO,DANFUHESHANYIQUDETIAOJIANDE,BEISHUXINGWEIYOUXIAO

  『ZHENGQUEDAAN』C

  『DAANJIEXI』PIAOJUDEQUDEYINGDANGJIFUDUIJIA,DANSHANYIDEWUCHANGQUDEPIAOJUDECHIPIAORENKEYIXIANGYOUPIAOJUQUANLI,ZHISHIYAOCHENGSHOUQIQIANSHOUDEXIACI,GUXUANXIANGCCUOWU。

  【DANXUANTI】GENJUPIAOJUFALVZHIDUDEGUIDING,XIALIEGUANYUPIAOJUDAILI,ZHENGQUEDESHUOFASHI( )。

  A.PIAOJUSHANGXUBENRENQIANZHANG

  B.PIAOJUSHANGBUXUYAOYOUDAILIRENQIANZHANG

  C.YAOZAIPIAOJUSHANGBIAOMINGQIDAILIGUANXI,JIJIZAIBENREN

  D.YUNXUDAILIRENYIBENRENMINGYIQIANZHANG

  『ZHENGQUEDAAN』C

  『DAANJIEXI』PIAOJUDAILIXINGWEISHENGXIAODEYAOJIAN:(1)XUMINGSHIBEIDAILIRENDEMINGYI,BIAOMINGDAILIDEYISI;(2)YINGYOUDAILIRENQIANZHANG;(3)DAILIRENYOUDAILIQUAN。PIAOJUDANGSHIRENKEYIWEITUOQIDAILIRENZAIPIAOJUSHANGQIANZHANG,BINGYINGDANGZAIPIAOJUSHANGBIAOMINGQIDAILIGUANXI。

  【DANXUANTI】GENJUPIAOJUFALVZHIDUDEGUIDING,XIALIEPIAOJUJIZAISHIXIANGZHONG,KEYIGENGGAIDESHI( )。

  A.CHUPIAORIQI

  B.FUKUANRENXINGMING

  C.PIAOJUJINE

  D.SHOUKUANRENMINGCHENG

  『ZHENGQUEDAAN』B

  『DAANJIEXI』BENTIKAOHEPIAOJUXINGWEIDECHENGLIYUSHENGXIAO。PIAOJUJINE、RIQI、SHOUKUANRENMINGCHENGBUDEGENGGAI,GENGGAIDEPIAOJUWUXIAO。

  【DANXUANTI】PIAOJUQUANLIRENWEIJIANGPIAOJUQUANLICHUZHIJITARENERJINXINGBEISHUSHI,RUGUOWEIJIZAI“ZHIYA”、“SHEZHI”HUOZHE“DANBAO”ZIYANG,ZHISHIQIANZHANGBINGJIZAIBEIBEISHURENMINGCHENG,ZEGAIBEISHUXINGWEIDEXIAOLISHI( )。

  A.PIAOJUZHUANRANG

  B.PIAOJUZHIYA

  C.PIAOJUCHENGDUI

  D.PIAOJUTIEXIAN

  『ZHENGQUEDAAN』A

  『DAANJIEXI』BENTIKAOHEPIAOJUBEISHU。WEIJIZAI“ZHIYA”、“SHEZHI”HUOZHE“DANBAO”ZIYANG,ZHISHIQIANZHANGBINGJIZAIBEIBEISHURENMINGCHENG,XINGSHISHANGGOUCHENGPIAOJUZHUANRANGBEISHU。

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