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2021年注册会计师经济法知识点练习:非票据结算方式

来源:中华考试网  [2020年11月11日]  【

  【DANXUANTI】GENJUZHIFUJIESUANFALVZHIDUDEGUIDING,XIALIEGUANYUYUFUKASHIYONGDEBIAOSHUZHONG,BUZHENGQUEDESHI( )。

  A.JIMINGYUFUKAKEGUASHI,KESHUHUI

  B.YUFUKABUDEJUYOUTOUZHIGONGNENG

  C.JIMINGYUFUKABUDESHEZHIYOUXIAOQI

  D.BUJIMINGYUFUKAYOUXIAOQIKESHEZHIWEI1NIAN

  『ZHENGQUEDAAN』D

  『DAANJIEXI』XUANXIANGD,BUJIMINGYUFUKAYOUXIAOQIBUDEDIYU3NIAN。

  【DANXUANTI】GENJUGUONEIXINYONGZHENGFALVZHIDUDEGUIDING,KAIZHENGXINGSHOUDAOSHOUYIRENKAIHUXINGJIJIAODEWEITUOSHOUKUANPINGZHENG、DANJUDENGCAILIAO,BINGYUXINYONGZHENGTIAOKUANHEDUIWUWUHOU,RUOFAXIANKAIZHENGSHENQINGRENJIAOCUNDEBAOZHENGJINHECUNKUANZHANGHUYUEBUZUYIZHIFUXINYONGZHENGJINEDE,KAIZHENGXINGYINGCAIQUDEZHENGQUEZUOFASHI( )。

  A.ZAIGUIDINGFUKUANSHIJIANNEIQUANEFUKUAN

  B.ZAIGUIDINGFUKUANSHIJIANNEI,ZAIBAOZHENGJINYIJISHENQINGRENCUNKUANZHANGHUYUEFANWEINEIFUKUAN

  C.JUJUEFUKUANBINGJIANGYOUGUANCAILIAOTUIHAISHOUYIRENKAIHUXING

  D.ZAIZHENGDEKAIZHENGSHENQINGRENTONGYIHOUQUANEFUKUAN

  『ZHENGQUEDAAN』A

  『DAANJIEXI』BENTIKAOHEXINYONGZHENGFUKUANDEGUIDING。RUOSHOUYIRENTIJIAOLEXIANGFUDANJUHUOKAIZHENGXINGYIFACHUFUKUANCHENGNUO,JISHISHENQINGRENJIAOCUNDEBAOZHENGJINJIQICUNKUANZHANGHUYUEBUZUZHIFU,KAIZHENGXINGRENGYINGZAIGUIDINGDESHIJIANNEIFUKUAN。

  【DANXUANTI】GUANYUGUONEIXINYONGZHENGTEZHENGDEBIAOSHUZHONG,BUFUHEFALVGUIDINGDESHI( )。

  A.GUONEIXINYONGZHENGWEIBUKECHEXIAOXINYONGZHENG

  B.SHOUYIRENKEYIJIANGGUONEIXINYONGZHENGQUANLIZHUANRANGJITAREN

  C.GUONEIXINYONGZHENGJIESUANFANGSHIZHISHIYONGYUGUONEIQIYESHANGPINJIAOYIDEHUOKUANJIESUAN

  D.GUONEIXINYONGZHENGZHINENGYONGYUZHUANZHANGJIESUAN,BUDEZHIQUXIANJIN

  『ZHENGQUEDAAN』C

  『DAANJIEXI』XINYONGZHENGJIESUANSHIYONGYUGUONEIQISHIYEDANWEIZHIJIANDEHUOWUHEFUWUMAOYI,XUANXIANGCCUOWU。

  【DANXUANTI】XIALIEGUANYUXINYONGZHENGJIESUANFANGSHIDESHUOFAZHONG,BUZHENGQUEDESHI( )。

  A.XINYONGZHENGWEIBUKEZHUANRANGDANJU

  B.XINYONGZHENGJIESUANFANGSHIZHISHIYONGYUZHUANZHANGJIESUAN,BUDEZHIQUXIANJIN

  C.XINYONGZHENGDEKAILIYUZHUANRANG,XUYAOJUYOUZHENSHIDEMAOYIBEIJING

  D.XINYONGZHENGWEIMINGSHIKEYIFU,RENHEYINXINGBUDEBANLIYIFU

  『ZHENGQUEDAAN』A

  『DAANJIEXI』WOGUODEXINYONGZHENGSHIYIRENMINBIJIJIA、BUKECHEXIAODEGENDANXINYONGZHENG。XINYONGZHENGKEYONGYUZHUANRANG。

  【DANXUANTI】XIALIEGUANYUYIFUDESHUOFACUOWUDESHI( )。

  A.XINYONGZHENGWEIMINGSHIKEYIFU,CHUKAIZHENGXINGWAI,RENHEYINXINGBUDEBANLIYIFU

  B.ZHIDINGYIFUXINGFEIBAODUIXINGQIEWEIYIFUSHI,BAODUIXINGJINCHENGDANDUISHOUYIRENXIANGFUJIAODANDEFUKUANZEREN

  C.YIFUXINGYIFUSHI,BIXUYUSHOUYIRENSHUMIANYUEDINGSHIFOUYOUZHUISUOQUAN

  D.KAIZHENGXINGJINZHIDINGYIJIAYIFUXING,BEIZHIDINGDEYIFUXINGKEZIXINGJUEDINGSHIFOUBANLIYIFU

  『ZHENGQUEDAAN』A

  『DAANJIEXI』XINYONGZHENGWEIMINGSHIKEYIFU,RENHEYINXINGBUDEBANLIYIFU;MINGSHIKEYIFU,RUKAIZHENGXINGJINZHIDINGYIJIAYIFUXING,WEIBEIZHIDINGWEIYIFUXINGDEYINXINGBUDEBANLIYIFU,BEIZHIDINGDEYIFUXINGKEZIXINGJUEDINGSHIFOUBANLIYIFU。

  【DANXUANTI】XIALIEGUANYUHUIDUIDETEZHENGDEBIAOSHUZHONG,BUFUHEFALVGUIDINGDESHI( )。

  A.DANWEIHEGERENGEZHONGKUANXIANGDEJIESUAN,JUNKESHIYONGHUIDUIJIESUANFANGSHI

  B.HUIKUANHUIDANZUOWEIGAIBIHUIKUANYIZHUANRUSHOUKUANRENZHANGHUDEZHENGMING

  C.HUIKUANRENDUIHUICHUYINXINGSHANGWEIHUICHUDEKUANXIANGKEYISHENQINGCHEXIAO

  D.HUIRUYINXINGDUIYUSHOUKUANRENJUJUEJIESHOUDEHUIKUAN,YINGJIBANLITUIHUI

  『ZHENGQUEDAAN』B

  『DAANJIEXI』HUIKUANHUIDANZHINENGZUOWEIHUICHUYINXINGSHOULIHUIKUANDEYIJU,BUNENGZUOWEIGAIBIHUIKUANYIZHUANRUSHOUKUANRENZHANGHUDEZHENGMING。

  【DANXUANTI】GENJU《ZHIFUJIESUANBANFA》DEYOUGUANGUIDING,XIALIEGEXIANGZHONGGUANYUTUOSHOUCHENGFUDESHUOFAZHENGQUEDESHI( )。

  A.TUOSHOUCHENGFUJIESUANMEIBIDEJINEQIDIANWEI10WANYUAN

  B.XINHUASHUDIANXITONGMEIBITUOSHOUCHENGFUDEJINEQIDIANWEI5000YUAN

  C.WULUNSHIYANDANFUKUANHAISHIYANHUOFUKUAN,FUKUANRENDOUBUNENGZAICHENGFUQINEITIQIANXIANGYINXINGBIAOSHICHENGFU

  D.DAIXIAO、JIXIAO、SHEXIAOSHANGPINDEKUANXIANG,BUDEBANLITUOSHOUCHENGFUJIESUAN

  『ZHENGQUEDAAN』D

  『DAANJIEXI』TUOSHOUCHENGFUJIESUANMEIBIJINEQIDIANWEI1WANYUAN,YINCIXUANXIANGACUOWU;XINHUASHUDIANXITONGMEIBITUOSHOUCHENGFUDEJINEQIDIANSHI1000YUAN;YINCIXUANXIANGBCUOWU;WULUNSHIYANDANFUKUANHAISHIYANHUOFUKUAN,FUKUANRENDOUKEYIZAICHENGFUQINEITIQIANXIANGYINXINGBIAOSHICHENGFU,BINGTONGZHIYINXINGTIQIANFUKUAN,YINXINGYINGLIJIBANLIHUAKUAN,YINCIXUANXIANGCCUOWU。

  【DANXUANTI】XIALIEGUANYUWEITUOSHOUKUANDETEZHENGDEBIAOSHUZHONG,BUFUHEFALVGUIDINGDESHI( )。

  A.WEITUOSHOUKUANZAITONGCHENG、YIDIJUNKEYISHIYONG

  B.BANLIWEITUOSHOUKUANYINGXIANGYINXINGTIJIAOWEITUOSHOUKUANPINGZHENGHEYOUGUANDEZHAIWUZHENGMING

  C.YIDANWEIWEIFUKUANRENDE,YINXINGYINGDANGZAIDANGRIJIANGKUANXIANGZHUDONGZHIFUJISHOUKUANREN

  D.FUKUANRENSHENCHAYOUGUANZHAIWUZHENGMINGHOU,XUYAOJUJUEFUKUANDE,KEYIBANLIJUJUEFUKUAN

  『ZHENGQUEDAAN』C

  『DAANJIEXI』YIYINXINGWEIFUKUANRENDE,YINXINGYINGDANGZAIDANGRIJIANGKUANXIANGZHUDONGZHIFUJISHOUKUANREN;YIDANWEIWEIFUKUANRENDE,FUKUANYINXINGYINGJISHITONGZHIFUKUANREN,FUKUANRENYINGYUJIEDAOTONGZHIDEDANGRISHUMIANTONGZHIYINXINGFUKUAN。

  【DUOXUANTI】GUANYUTUOSHOUCHENGFUJIESUANFANGSHIDEXIALIEBIAOSHUZHONG,ZHENGQUEDEYOU( )。

  A.TUOSHOUCHENGFUZHINENGYONGYUYIDIJIESUAN

  B.SHOUFUSHUANGFANGSHIYONGTUOSHOUCHENGFUJIESUANFANGSHIBIXUQIANYOUHEFADEGOUXIAOHETONG

  C.SHOUKUANRENDUITONGYIFUKUANRENFAHUOTUOSHOULEIJI3CISHOUBUHUIHUOKUANDE,SHOUKUANRENKAIHUYINXINGZANTINGSHOUKUANRENBANLISUOYOUTUOSHOUYEWU

  D.FUKUANRENLEIJI3CITICHUWULIJUFUDE,FUKUANRENKAIHUYINXINGYINGZANTINGQIXIANGWAIBANLITUOSHOU

  『ZHENGQUEDAAN』ABD

  『DAANJIEXI』GENJUGUIDING,SHOUKUANRENDUITONGYIFUKUANRENFAHUOTUOSHOULEIJI3CISHOUBUHUIHUOKUANDE,SHOUKUANRENKAIHUYINXINGYINGZANTINGSHOUKUANREN“XIANGGAIFUKUANREN”BANLITUOSHOU;FUKUANRENLEIJI3CITICHUWULIJUFUDE,FUKUANRENKAIHUYINXINGYINGZANTINGQIXIANGWAIBANLITUOSHOU。XUANXIANGCSHUO“ZANTINGSHOUKUANRENBANLISUOYOUTUOSHOUYEWU”,BUZHENGQUE。

  【DUOXUANTI】GENJUZHIFUJIESUANFALVZHIDUDEGUIDING,XIALIEGUANYUGUONEIXINYONGZHENGDEBIAOSHUZHONG,ZHENGQUEDEYOU( )。

  A.XINYONGZHENGJUYOURONGZIGONGNENG

  B.KAIZHENGXINGKEYIDANFANGXIUGAIHUOCHEXIAOXINYONGZHENG

  C.SHOUYIRENKEYIJIANGXINYONGZHENGDEBUFENQUANLIZHUANRANGJITAREN

  D.XINYONGZHENGYUZUOWEIQIYIJUDEMAIMAIHETONGXIANGHUDULI

  『ZHENGQUEDAAN』ACD

  『DAANJIEXI』BENTIKAOHEGUONEIXINYONGZHENGGAISHU。XUANXIANGAZHENGQUE,KAIZHENGSHENQINGRENXIANGKAIZHENGXINGZHIFUYIDINGBILIDEBAOZHENGJINJIKESHENQINGKAILIGUONEIXINYONGZHENG,YINCIJUYOURONGZIGONGNENG。XUANXIANGBCUOWU,WOGUODEXINYONGZHENGWEIBUKECHEXIAODEGENDANXINYONGZHENG。“BUKECHEXIAO”SHIZHIXINYONGZHENGKAILIHOU,ZAIYOUXIAOQINEIFEIJINGXINYONGZHENGGEYOUGUANDANGSHIREN(JIKAIZHENGYINXING、KAIZHENGSHENQINGRENHESHOUYIREN)DETONGYI,KAIZHENGYINXINGBUDEXIUGAIHUOZHECHEXIAO。XUANXIANGDZHENGQUE,XINYONGZHENGYUZUOWEIQIYIJUDEMAOYIHETONGXIANGHUDULI,JISHIXINYONGZHENGHANYOUDUICILEIHETONGDERENHEYUANYIN,YINXINGYEYUGAIHETONGWUGUAN,QIEBUSHOUQIYUESHU。

  【DUOXUANTI】GUANYUXINYONGZHENGDEZHUANRANG,XIALIEBIAOSHUZHENGQUEDEYOU( )。

  A.KEZHUANRANGXINYONGZHENGYINGWUXUTEBIEBIAOZHU“KEZHUANRANG”ZIYANG

  B.KAIZHENGXINGZUOWEIZHUANRANGXINGSHI,JINBANLIZHUANRANG,BUCHENGDANFUKUANZEREN

  C.KEZHUANRANGXINYONGZHENGZHINENGYOUDIYISHOUYIRENZHUANJIDIERSHOUYIREN

  D.XINYONGZHENGKEBUFEN,YEKEQUANBUZHUANRANGDIERSHOUYIRENDUIYONG

  『ZHENGQUEDAAN』CD

  『DAANJIEXI』KEZHUANRANGXINYONGZHENGZHITEBIEBIAOZHU“KEZHUANRANG”ZIYANGDEXINYONGZHENG。XUANXIANGACUOWU;DUIYUKEZHUANRANGXINYONGZHENG,KAIZHENGXINGBIXUZHIDINGZHUANRANGXING,ZHUANRANGXINGKEWEIKAIZHENGXING。ZHUANRANGXINGJINBANLIZHUANRANG,BINGBUCHENGDANXINYONGZHENGXIANGXIADEFUKUANZEREN,DANZHUANRANGXINGSHIBAODUIXINGHUOKAIZHENGXINGDECHUWAI。XUANXIANGBCUOWU。

  【DUOXUANTI】XIALIEGUANYUGUONEIXINYONGZHENGXIUGAIDENEIRONGSHUOFACUOWUDEYOU( )。

  A.KAIZHENGSHENQINGRENDUIYIKAILIDEXINYONGZHENGNEIRONGXIUGAIDE,YINGJINGKAIZHENGXINGTONGYI

  B.XINYONGZHENGZENGEXIUGAIDE,KAIZHENGXINGKEYAOQIUSHENQINGRENZHUIJIAZENGEDANBAO

  C.DUITONGYIXIUGAINEIRONGBUFENJIESHOUDE,SHIWEIJIESHOUXIUGAI

  D.XINYONGZHENGXIUGAIHOU,BAODUIXINGYINGDUIXIUGAIDENEIRONGJIAJUBAODUI

  『ZHENGQUEDAAN』CD

  『DAANJIEXI』DUITONGYIXIUGAIDENEIRONGBUYUNXUBUFENJIESHOU,BUFENJIESHOUJIANGBEISHIZUOJUJUEJIESHOUXIUGAI,XUANXIANGCCUOWU。BAODUIXINGYOUQUANXUANZESHIFOUJIANGQIBAODUIKUOZHANZHIXIUGAI:KUOZHANZHIXIUGAIDE,ZICHUKUOZHANTONGZHISHIJIBUKECHEXIAODISHOUQIYUESHU;BUDUIXIUGAIJIAJUBAODUIDE,YINGJISHIGAOZHIKAIZHENGXINGBINGZAIJISHOUYIRENDETONGZHIZHONGGAOZHISHOUYIREN,XUANXIANGDCUOWU。

  【DUOXUANTI】GENJUSHANGYEYINXINGXINYONGKAYEWUJIANDUGUANLIBANFADEGUIDING,XIALIEGUANYUXINYONGKADEXIANGGUANBIAOSHUZHENGQUEDEYOU( )。

  A.XINYONGKAJUYOUTOUZHIGONGNENG

  B.XINYONGKAANZHAOSHIFOUXIANGFAKAXINGJIAOCUNBEIYONGJIN,FENWEIDAIJIKA、ZHUNDAIJIKA

  C.DAIJIKACHIKARENXUXIANJIAOCUNBEIYONGJIN,DANGBEIYONGJINYUEBUZUZHIFUSHI,ZAIFAKAXINGSHOUXINEDUNEITOUZHI

  D.DAIJIKACHIKARENKEZAIXINYONGEDUNEIXIANXIAOFEIHOUHAIKUAN

  『ZHENGQUEDAAN』ABD

  『DAANJIEXI』XINYONGKAANSHIFOUXIANGFAKAXINGJIAOCUNBEIYONGJIN,FENWEIDAIJIKA、ZHUNDAIJIKA。ZHUNDAIJIKASHICHIKARENXUXIANANFAKAYINXINGYAOQIUJIAOCUNYIDINGJINEDEBEIYONGJIN,DANGBEIYONGJINZHANGHUYUEBUZUZHIFUSHI,KEZAIFAKAYINXINGGUIDINGDEXINYONGEDUNEITOUZHIDEXINYONGKA,XUANXIANGCBIAOSHUCUOWU。

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