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2013年福建省会计人员继续教育网上培训答案_图文


confere nces, learne d superi ors policie s; reports, you ca n learn t o deal wit h problems, art, j ust wante d to lear n, to lear n at any time. To continuously expa nd the scope of the study. T he complexity and comprehensive nes s of our w ork, deci ded to not only do we want to be "profes sionals", or if "generalists", to dabble i n different areas of knowle dge. Mastery of knowle dge not only t o have knowle dge to rational analys is. T his on requirements w e, not only to le arning national of route , and approach, a nd policy, als o to lear ning national of legal, and regulati ons ; not only to wit h political t heory armed mind, al so to wit h economic the ory gui de work ; not only to rea d hist ory, al so to rea d hist ory; not only to a bs orpti on SM of mirror, also t o gets is of roa d; not only t o from local lear n, als o to to outsi de learn; not only to t o books lear n, als o to field st udy lear n.

Therefore, I would e ncourage you, and more to the out side w orld w hen I have time to take a look at, take a stroll, outside de vel opme nts, learn other people's development a pproach, and the n come back to g uide our w ork. Second, we must think. " Learni ng without thoug ht to overs hadow, t hinki ng

without learni ng is per ilous." We wa nt to foster the character of advancing wit h the times, forge ahead, often reflect thems elves in a dapti ng to the new sit uation on w hether there are delays, have a nythi ng to fear in the reform and innovation, whether i n terms of accelerating the devel opment of a relaxation, keep promisi ng State of mind. I n or der to do investigations, i nvestigations is the r oad to heaven, God dis poses of the base . To w ants to real heard trut h, and justice to tr uth, a nd get truth, receive d effectivenes s, on must in -depth a ctual , and outrea ch, a nd i n-dept h masse s, wors hip mas ses for Divisi on, a nd mas ses he art, with mass es with dis cus sion everyone care of probl em, listeni ng they of call s, under stand t hey of mood, feel they of s uffering, summary they of experience, conce ntrated they of wis dom, e spe cially on masse s most hope, a nd m ost urgent, a nd most worries , and most compl aine d of hot, a nd difficulties a nd focus probl em, more to a ctive resear ch, caught not put. Dare to i nnovate, in our work , often remain "the old way does n't work, t he ne w appr oach would not" situati on, t he reas on, the key is that many pe opl e know that copying

other pe opl e's ide as, mechani call y, usi ng s omeone else' s old way s. To change thi s pre dicame nt, require s us t o break the sha ckles of traditional conce pts to ov ercome conservati ve, conformist, g ood at finding new pr oblem s and to accept new thi ngs, s ummarize ne w experie nce , new i deas, developi ng new programmes and Maverick, a new a pproach to solv e problems, s pee d up devel opment . Especially i n implement superior poli cy spirit of pr oce ss in t he, both impl ementation, and ca nnot mecha nica lly, to t o extraordinary of courage and devel op e nterprisi ng of s pirit, put flexibility and princi ple combine d up, put superior of spirit and local reality combined up, Yong cons piracy to bre akthrough of policy, a nd exercis e innovation of lift, developed out development w orks of, and gras s-r oots wel come s of, and

2013 年福建省会计人员继续教育网络培训答案

营业税改征增值税试点改革及有关企业会计处理规定

第一讲

1. 营改增的原因是重复征税严重,税负重。(对)

2. 营改增政策实施后,在营改增试点地区增值税征税范围增加了交通运输业和部分现代

服务业。(对)

第二讲

1.非营业活动中提供的交通运输业和部分现代服务业服务不属于提供应税服务。(对)

第三讲

1. 营改增试点纳税人分为一般纳税人和小规模纳税人。(对)

2. 超标小规模纳税人属于非企业性单位、不经常提供应税服务的企业和个体工商户可选

择按照小规模纳税人纳税,可以申请不认定一般纳税人。(对)

第四讲

1. 总机构应当汇总计算总机构及其分支机构的应交增值税,抵减分支机构已缴纳的增值

税和营业税税款后,解缴入库,分支机构按现行规定计算缴纳增值税和营业税,并按

规定归集汇总已缴纳的增值税和营业税数据,传递给总机构。(对)

2. 通常情况下,一般纳税人提供应税服务适用一般计税方法。(对)

第五讲

1. 销项税额=销售额*税率(对)

2. 境外单位或者个人提供应税服务,无论以境内代理人还是接受方为增值税扣缴义务人

的,抵扣税款方均为接受方。(对)

第六讲

1. 纳税人提供的适用简易计税方法计税的应税服务,因服务中止或者折让而退还给接受

方的销售额,应当从当期销售额中扣减。扣减当期销售额后仍有余额造成多缴的税款,

可以从以后的应纳税额中扣减。(对)

第七讲

1. 销售额是指纳税人提供应税服务取得的全部价款和价外费用。(对)

第八讲

1. 国际运输服务,是指( A B C ):

A.在境内载运旅客或者货物出境;

B.在境外载运旅客或者货物入境;

C.在境外载运旅客或者货物。

第九讲

1. 一般纳税人应在“应交税费”科目下设置(ABCD)明细科目。

A. 应交增值税 B. 末交增值税 C. 待抵扣进项税额

D. 期初留抵挂账税额

第十讲

1. 一般纳税人提供应税服务,试点期间按照营业税改增增值税有关规定允许从销售额中

扣除其支付给非试点纳税人价款的,应在“应交税费――应交增值税”科目下增设“营

改增抵减的销项税额”专栏。(对)

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of mass line education pra ctice a ctivities of major mea ning Party's 18 major distin ct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educational pra ctice .

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service innovation of Marxist party's maj or de ployme nt, is the important meas ure to adva nce t he great ca use of s ociali sm with Chine se characteri stics. First, carry out

the party's mass li ne in e ducation practi ce, wa s carrying 18 of the party spirit, s ummon a powerf ul force for realizi ng the great rejuv enation of the Chi nese nation t he C hine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , pres ents two 10 0-year goal, namel y, by 20 20 China's gr oss domesti c product and per capita income of urba n and rural residents i n 2010 on the basi s of double complete the buil ding of a well-off society; t he middle of thi s cent ury into a pros perous, democratic, c ivilized a nd harmonious Socialist moder n country, and on t his ba sis, t he Chines e dream of realizi ng the great rejuv enation of the Chi nese nation. 18 Congre ss of the party, Comrade XI Jinpi ng repeate dly expounde d the Chinese dre am. The basic connotation of the Chines e dream, is t he nati onal pros perity, national revitalization, the happiness of the pe ople , Chi na important to follo w is to kee p Chi na Road, carry forward t he spir it and cohesi on stre ngth of China, dream dreams of the pe ople of Chi na, but determine d confide nce, enhance self-a warene ss, a chieve self-relia nce, t o build a stronger China , civilizati on,

harmony, bea uty, Chi na, China, Chi na.

Strategic concepti on of China wa s 18 the spirit of the enri chme nt and development of the party, conscienti ously st udy the Chi nes e dream, lea ding people to har d to realize t he Chines e dream, mass e ducation activitie s in de pth t he fundamental starting point a nd e ndi ng point. Strengt hen t he educati on of the party's mass li ne, helps t o train the colle ctive cons cio us ness of the unity of the party a nd the people, playing the Chi nese dream ide ologi cal ba ses. Comrade M ao Zedong stre ssed t hat parties should have "common lang uage" socialist countri es must have "unity of will". Hist ory has

confere nces, learne d superi ors policie s; reports, you ca n learn t o deal wit h problems, art, j ust wante d to lear n, to lear n at any time. To continuously expa nd the scope of the study. T he complexity and comprehensive nes s of our w ork, deci ded to not only do we want to be "profes sionals", or if "generalists", to dabble i n different areas of knowle dge. Mastery of knowle dge not only t o have knowle dge to rational analys is. T his on requirements w e, not only to le arning national of route , and approach, a nd policy, als o to lear ning national of legal, and regulati ons ; not only to wit h political t heory armed mind, al so to wit h economic the ory gui de work ; not only to rea d hist ory, al so to rea d hist ory; not only to a bs orpti on SM of mirror, also t o gets is of roa d; not only t o from local lear n, als o to to outsi de learn; not only to t o books lear n, als o to field st udy lear n.

Therefore, I would e ncourage you, and more to the out side w orld w hen I have time to take a look at, take a stroll, outside devel opme nts, learn other peopl e's development a pproach, and the n come back to g uide our w ork. Second, we must think. " Learni ng without thoug ht to overs hadow, t hinki ng

without learni ng is per ilous." We wa nt to foster the character of advancing wit h the times, forge ahead, often reflect thems elves in a dapti ng to the new sit uation on w hether there are delays, have a nythi ng to fear in the reform and innovation, whether i n terms of accelerating the devel opment of a relaxation, keep promisi ng State of mind. I n or der to do investigations, i nv estigations is the r oad to heaven, God dis poses of the base . To w ants to real heard trut h, and justice to tr uth, a nd get trut h, receive d effectivenes s, on must in -depth a ctual , and outrea ch, a nd i n-dept h masse s, wors hip mas ses for Divisi on, a nd mas ses he art, with mass es with dis cus sion everyone care of probl em, listeni ng they of call s, under stand t hey of mood, feel they of s uffering, summary they of experience, conce ntrated they of wis dom, e spe cially on masse s most hope, a nd m ost urgent, a nd most worries , and most compl aine d of hot, a nd difficulties a nd focus problem, more to a ctive resear ch, caught not put. Dare to i nnovate, in our work , often remain "the old way does n't work, t he ne w appr oach would not" situati on, t he reas on, the key is that many pe opl e know that copying

other pe opl e's ide as, mechani call y, usi ng s omeone else' s old way s. To change thi s pre dicame nt, require s us t o break the sha ckles of traditional conce pts to ov ercome conservative, conformist, g ood at finding new pr oblem s and to accept new thi ngs, s ummarize ne w experie nce , new i deas, developi ng new programmes and Maverick, a new a pproach to solv e problems, s pee d up devel opment . Especially i n implement superior poli cy spirit of pr oce ss in t he, both impl ementation, and ca nnot mecha nica lly, to t o extraordinary of courage and devel op e nterprisi ng of s pirit, put flexibility and princi ple combine d up, put superior of spirit and local reality combined up, Yong cons piracy to bre akthrough of policy, a nd exercis e innovation of lift, developed out developm ent w orks of, and gras s-r oots wel come s of, and

《小企业会计准则》讲解 第一讲 第一章 绪论一 1. 2011 年 10 月 18 日财政部正式颁布了《小企业会计准则》(财务[2011]年 17 号),( B )
年 1 月 1 日起在全国小企业范围内实施。 A. 2012 B.2013 C.2014. D.2015 2.《中小企业划型标准规定》对企业的分类更加细化,但末将个体工商户纳入了标准范 围,参照执行。(错) 3. 企业集团内母公司和子公司适用《小企业会计准则》。(错) 4. 根据《企业所得税法》相关规定,对符合条件的小型微利企业,减按( B)的税率征 收企业所得税。 A.15 B.20 C.10 D.12 第二讲 第一章 绪论二 1.《小企业会计准则》与《企业会计准则》共同构成我国企业会计标准体系.(对) 2. 下列哪些符合小企业会计准则制定原则.( BCD) A.小企业采用实际成本计量 B.小企业可选择编制现金流量表 C.小企业不计提差值准备 D.基本消除了小企业会计与税法的差异 3.已选择执行《企业会计准则》的小企业,不得执行在《企业会计准则》的同时,选择 执行《小企业会计准则》的相关规定.(对) 第三讲 第一章 绪论三 1. 小企业会计主要包含下列哪几个特点.(BCD) A.以人民币为计量单位 B以真实、合法的会计凭证为依据 C.会计核算具有连续性、系统性、全面性和综合性 D.会计监督具有连续性、系统性、全面性和综合性 2. 小企业的财务报表至少应当包括下列组成部分(ABCD)。 A.资产负债表 B.利润表 C.现金流量表 D.附注 第四讲 第一章 绪论四 1.小企业会计准则体系由小企业会计准则和应用指南两部分组成.(对) 2.下列哪些属于《小企业会计准则》与《小企业会计制度》的变化。(BCD) A.对盘亏盘赢资产不要通过“待处理财产损溢”科目核算 B.取消发出存货后进先出法 C.减少预提会计方法的使用 D.资本公积的核算内容基本仅为资本溢价部分 第五讲 第二章 资产一 1.小企业的流动资产是指预计在 1 年内(含 1 年)或超过 1 年的一个正常营业周期内变现、 出售或耗用的资产。(对) 2.如果属于现金溢余,按实际溢余的金额,借记“库存现金”科目,贷记“营业外收入” 科目。(错) 3.企业管理人员李晓出差,预借差旅费 3000 元,以现金付讫。作会计分录如下:借:其 他应收-备用金(李晓)3000 贷:库存现金(错)

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt he r de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe ct s tol d: a, a nd full aware nes s party of mass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educational pra ctice .

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the co nstruction of learni ng-oriente d service innovation of Marxist party's maj or de ployme nt, is the important meas ure to adva nce t he great ca use of s ociali sm with Chine se characteri stics. First, carry out

the party's mass li ne in e ducation practi ce, wa s carrying 18 of the party spirit, s ummon a powerf ul force for realizi ng the great rejuv enation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , pres ents two 10 0-year goal, namel y, by 20 20 China's gr oss domesti c product and per capita income of urba n and rural residents i n 2010 on the basi s of double complete the buil ding of a well-off society; t he middle of thi s cent ury into a pros perous, democratic, civilized a nd harmonious Socialist moder n country, and on t his ba sis, t he Chines e dream of realizi ng the great rejuv enation of the Chi nese nation. 18 Congre ss of the party, Comrade XI Jinpi ng repeate dly expounde d the Chinese dre am. The basic connotation of the Chines e dream, is t he nati onal pros perity, national revitalization, the happiness of the pe ople , Chi na important to follow is to kee p Chi na Road, carry forward t he spir it and cohesi on stre ngth of China, dream dreams of the pe ople of Chi na, but determine d conf ide nce, enhance self-a warene ss, a chieve self-relia nce, t o build a stronger China , civilizati on,

harmony, bea uty, Chi na, China, Chi na.

Strategic concepti on of China wa s 18 the spirit of the enri chme nt and development of the party, conscienti ously st udy the Chi nes e dream, lea ding people to har d to realize t he Chines e dream, mass e ducation activitie s in de pth t he fundamental starting point a nd e ndi ng point. Strengt hen t he educati on of the party's mass li ne, helps t o train the colle ctive cons cious ness of the unity of the party a nd the people, playing the Chi nese dream ide ologi cal ba ses. Comrade M ao Zedong stre ssed t hat parties should have "common lang uage" socialist countri es must have "unity of will". Hist ory has

confere nces, learne d superi ors policie s; reports, you ca n learn t o deal wit h problems, art, j ust wante d to lear n, to lear n at any time. To continuously expa nd the scope of the study. T he complexity and comprehensive nes s of our w ork, deci ded to not only do we want to be "profes sionals", or if "generalists", to dabble i n different areas of knowle dge. Mastery of knowle dge not only t o have knowle dge to rational analys is. T his on requirements w e, not only to le arning national of route , and approach, a nd policy, als o to lear ning national of legal, and regulati ons ; not only to wit h political t heory armed mind, al so to wit h economic the ory gui de work ; not only to rea d hist ory, al so to rea d hist ory; not only to a bs orpt i on SM of mirror, also t o gets is of roa d; not only t o from local lear n, als o to to outsi de learn; not only to t o books lear n, als o to field st udy lear n.

Therefore, I would e ncourage you, and more to the out side w orld w hen I have time to take a look at, take a stroll, outside de vel opme nts, learn other people's development a pproach, and the n come back to g uide our w ork. Second, we m ust think. " Learni ng without thoug ht to overs hadow, t hinki ng

without learni ng is per ilous." We wa nt to foster the character of advancing wit h the times, forge ahead, often reflect thems elves in a dapti ng to the new sit uation on w hether there are delays, have a nythi ng to fear in the reform and innovation, whether i n terms of accelerating the devel opment of a relaxation, keep promi si ng State of mind. I n or der to do investigations, i nvestigations is the r oad to heaven, God dis poses of the base . To w ants t o real heard trut h, and justice to tr uth, a nd get truth, receive d effectivenes s, on must in -depth a ctual , and outrea ch, a nd i n-dept h masse s, wors hip mas ses for Divisi on, a nd mas ses he art, with mass es with dis cus sion everyone care of probl em, listeni ng they of call s, under stand t hey of mood, feel they of s uffering, summary they of experience, conce ntrated they of wis dom, e spe cially on masse s most hope, a nd m ost urgent, a nd most worries , and most compl aine d of hot, a nd difficulties a nd focus problem, more to a ctive resear ch, caught not put. Dare to i nnovate, in our work , often remain "the old way does n't work, t he ne w appr oach would not" situati on, t he reas on, the key is that many pe opl e know that copying

other pe opl e's ide as, mechani call y, usi ng s omeone else' s old way s. To change thi s pre dicame nt, require s us t o break the sha ckles of traditional conce pts to ov ercome conservative, conform ist, g ood at finding new pr oblem s and to accept new thi ngs, s ummarize ne w experie nce , new i deas, developi ng new programmes an d Maverick, a new a pproach to solv e problems, s pee d up devel opment . Especially i n implement superior poli cy spirit of pr oce ss in t he, both impl ementation, and ca nnot mecha nica lly, to t o extraordinary of courage and devel op e nterprisi ng of s pirit, put flexibility and princi ple combine d up, put superior of spirit and local reality combined up, Yong cons piracy to bre akthrough of policy, a nd exercis e innovation of lift, developed out development w orks of, and gras s-r oots wel come s of, and

4.短期投资,是指小企业购入的能随时变现并且持有时间不准备超过 1 年(含 1 年)的

投资,如小企业以赚取差价为目的从二级市场购入的股票、债券、基金、一年内到期

的债券投资等。(错)

第六讲 第二章 资产二

1. “应收票据”科目只反应票面金额。(对)

2. 甲企业(小企业)收到通知,其债务人 D 公司依法宣告破产,其前欠货款 36000 元中

用 D 公司的清算财产 10000 元归还,已收到银行收款通知。余款 26000 元不能清尝,

转为坏账损失。该企业账务处理如下:借:银行存款 10000 坏账损失 26000 贷:应

收账款-D 公司 36000。(错)

第七讲 第二章 资产三

1. 小企业发出存货应采用哪些计量方法确定其成本。(ABC)

A 先进先出法 B 加权平均法 C 个别计价法 D 移动加权平均法

2. 《小企业会计准则》规定:取得投资者投入的存货成本按照评估价值确定。(对)

3. 《小企业会计准则》规定:对库存商品盘赢、盘亏的核算要通过“待处理财产损溢-

待处理流动资产损溢”科目处理,批准后属于自然灾害造成的,计入当期营业外支出;

属于其他情况的,计入当期管理费用。(错)

第八讲 第二章 资产四

1. 周转材料,是指小企业能够多次使用、保持其价值和原有形态且不确认为固定资产的

材料。(错)

2.《小企业会计准则》规定:出租出借周转材料不需要结转其成本,但应当进行备查登

记。收到出租出借包装物租金应计入(C)科目核算。

A 其他业务收入 B 主营业务收入 C 营业外收入

第九讲 第二章 资产五

1. 在债务人应付利息日,按照票面利率计算的应收未收利息收入应当确认为投资收益,

同时增加长期债券投资的账面余额。(错)

2. 小企业长期债券投资损失应当于实际发生时计入(A),同时冲减长期债券投资的账面

余额。

A 营业外支出 B 投资收益 C 财务费用

3.《小企业会计准则》规定小企业对外进行长期股权投资,应采用(A)核算。

A 成本法

B 权益法 C 成本法或权益法

第十讲 第二章 资产六

1.固定资产,是指小企业为生产产品、提供劳务,出租或经营管理而持有的,使用寿命

超过一年的,单位价值较高的有形资产。(错)

2.新准则规定投资者投入的固定资产是按评估价值和相关税费确定成本。(对)

3. 新准则取消了计提折旧的(A)法。

A 工作量 B 平均年限 C 年数总和法 C 双倍余额递减法

第十一讲 第二章 资产七

1. 无形资产,是指小企业为生产产品、提供劳务、出租或经营管理而持有的、没有实物

形态的资产。(错)

2. 外购土地或建筑物支付的价款应当在建筑物与土地使用权之间按照合理的方法进行

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of mass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the part y's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's ma ss line and educational pra ctice .

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service innovation of Marxist party's maj or de ployme nt, is the important meas ure to adva nce t he great ca use of s ociali sm with Chine se characteri stics. First, carry out

the party's mass li ne in e ducation practi ce, wa s carrying 18 of the party spirit, s ummon a powerf ul force for realizi ng the great rejuv enation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , pres ents two 10 0-year goal, namel y, by 20 20 China's gr oss domesti c product and per capita income of urba n and rural residents i n 2010 on the basi s of double complete the buil ding of a well-off society; t he middle of thi s cent ury into a pros perous, democratic, civilized a nd harmonious Socialist moder n country, and on t his ba sis, t he Chines e dream of realizi ng the great rejuv enation of the Chi nese nation. 18 Congre ss of the party, Comrade XI Jinpi ng repeate dly expounde d the Chinese dre am. The basic connotation of the Chines e dream, is t he nati onal pros perity, national revitalization, the happiness of the pe ople , Chi na important to follow is to kee p Chi na Road, carry forward t he spir it and cohesi on stre ngth of China, dream dreams of the pe ople of Chi na, but determine d confide nce, enhance self -a warene ss, a chieve self-relia nce, t o build a stronger China , civilizati on,

harmony, bea uty, Chi na, China, Chi na.

Strategic concepti on of China wa s 18 the spirit of the enri chme nt and development of the party, conscienti ously st udy the Chi nes e dream, lea ding people to har d to realize t he Chines e dream, mass e ducation activitie s in de pth t he fundamental starting point a nd e ndi ng point. Strengt hen t he educati on of the party's mass li ne, helps t o train the colle ctive cons cious ness of the unity of the party a nd the people, playing the Chi nese dream ide ologi cal ba ses. Comrade M ao Zedong stre ssed t hat parties should have "common lang uage" socialist countri es must have "unity of will". Hist ory has

confere nces, learne d superi ors policie s; reports, you ca n learn t o deal wit h problems, art, j ust wante d to lear n, to lear n at any time. To continuously expa nd the scope of the study. T he complexity and comprehensive nes s of our w ork, deci ded to not only do we want to be "profes sionals", or if "generalists", to dabble i n different areas of knowle dge. Mastery of knowle dge not only t o have knowle dge to rational analys is. T his on requirements w e, not only to le arning national of route , and approach, a nd policy, als o to lear ning national of legal, and regulati ons ; not only to wit h political t heory armed mind, al so to wit h economic the ory gui de work ; not only to rea d hist ory, al so to rea d hist ory; not only to a bs orpti on SM of mirror, also t o gets is of roa d; not only t o from local lear n, als o to to outsi de learn; not only to t o books lear n, als o to field st udy lear n.

Therefore, I would e ncourage you, and more to the out side w orld w hen I have time to take a look at, take a stroll, outside devel opme nts, learn other peopl e's development a pproach, and the n come back to g uide our w ork. Second, we must think. " Learni ng without thoug ht to overs hadow, t hinki ng

without learni ng is per ilous." We wa nt to foster the character of advancing wit h the times, forge ahead, often reflect thems elves in a dapti ng to the new sit uation on w hether there are delays, have a nythi ng to fear in the reform and innovation, whether i n terms of accelerating the devel opment of a relaxation, keep promisi ng State of mind. I n or der to do investigations, i nv estigations is the r oad to heaven, God dis poses of the base . To w ants to real heard trut h, and justice to tr uth, a nd get trut h, receive d effectivenes s, on must in -depth a ctual , and outrea ch, a nd i n-dept h masse s, wors hip mas ses for Divisi on, a nd mas ses he art, with mass es with dis cus sion everyone care of probl em, listeni ng they of call s, under stand t hey of mood, feel they of s uffering, summary they of experience, conce ntrated they of wis dom, e spe cially on masse s most hope, a nd m ost urgent, a nd most worries , and most compl aine d of hot, a nd difficulties a nd focus problem, more to a ctive resear ch, caught not put. Dare to i nnovate, in our work , often remain "the old way does n't work, t he ne w appr oach would not" situati on, t he reas on, the key is that many pe opl e know that copying

other pe opl e's ide as, mechani call y, usi ng s omeone else' s old way s. To change thi s pre dicame nt, require s us t o break the sha ckles of traditional conce pts to ov ercome conservative, conformist, g ood at finding new pr oblem s and to accept new thi ngs, s ummarize ne w experie nce , new i deas, developi ng new programmes and Maverick, a new a pproach to solv e problems, s pee d up devel opment . Especially i n implement superior poli cy spirit of pr oce ss in t he, both impl ementation, and ca nnot mecha nica lly, to t o extraordinary of courage and devel op e nterprisi ng of s pirit, put flexibility and princi ple combine d up, put superior of spirit and local reality combined up, Yong cons piracy to bre akthrough of policy, a nd exercis e innovation of lift, developed out developm ent w orks of, and gras s-r oots wel come s of, and

分配,难以合理分配的,应当全部作为固定资产。(对)

3.《小企业会计准则》规定“小企业不能可靠估计无形资产使用寿命的,摊销期不得(B)”。

A 超过 10 年 B 低于 10 年 C 低于 15 年

4. 小企业的长期待摊费用包括以下几个方面问题(ABC)

A 已提足折旧的固定资产的改建支出

B 经营租入固定资产的改建支出

C 符合条件的固定资产的大修理支出

D 筹建期间内发生的开办费

第十二讲 第三章 负债一

1. 新准则规定:小企业无力支付票款的到期银行承兑汇票,按照银行承兑汇票的票面金

额从“应付票据”转入(B)。

A 应付账款 B 短期借款 C 其他应付款

2. 短期借款利息费用通过(B)科目来核算。

A 预提费用 B 应付利息 C 短期借款 D 其他应付款

3. 小企业确实无法偿付的应付账款的账务处理,新准则下要求转入“营业外收入”科目。

(对)

4. 企业提供给职工以权益形式结算的认股权、以现金形式结算以权益工具公允价值为基

础确定的现金股票增值权等不属于职工薪酬核算的范围。(错)

第十三讲 第三章 负债二

1. 应交税费对应的借方,简化,均计入营业税金及附加科目(固定资产清理的除外),

原有些是计入管理费用,如印花税、车船税、房产税等,现计入营业税金及附加。(对)

2. 土地使用权在“无形资产”科目核算的,按照实际收到的金额,借记“银行存款”科

目,按照应交纳的土地增值税,贷记“应交税费”科目,按照其差额,贷记“营业外

收入-非流动资产处置净收益”科目或借记“营业外支出-非流动资产处置净损失”科

目。(对)

3. 新准则新增设了“应付利息”科目来核算小企业按照合同约定应支付的短期借款利息。

(错)

第十四讲 第三章 负债三

1. 小企业的非流动负债是指流动负债以外的负债,即偿还期在一年或者超过一年的一个

营业周期以上的各种负债,包括长期借款、长期应付款等。(对)

2. 长期借款的核算分为(ACD)三个阶段。

A 取得借款 B 期初计息 C 期末计息 D 到期偿还

3. 长期应付款是反应小企业除长期借款以外的其他各种长期应付款项。包括应付融资租

入固定资产的租赁费、以分期付款方式购入固定资产发生的应付款项等。(对)

第十五讲 第四章 所有者权益

1.实收资本是小企业注册登记的法定资本总额的来源,它表明了所有者对企业的基本产

权关系。(对)

2.资本公积是指小企业收到的投资额超过其在注册资本或股本中所占份额的部分。(对)

3.留存收益是指小企业从历年实现的税后利润中提取或形成的留存于小企业的内部积

累。(对)

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt he r de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe ct s tol d: a, a nd full aware nes s party of mass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educational pra ctice .

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the co nstruction of learni ng-oriente d service innovation of Marxist party's maj or de ployme nt, is the important meas ure to adva nce t he great ca use of s ociali sm with Chine se characteri stics. First, carry out

the party's mass li ne in e ducation practi ce, wa s carrying 18 of the party spirit, s ummon a powerf ul force for realizi ng the great rejuv enation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , pres ents two 10 0-year goal, namel y, by 20 20 China's gr oss domesti c product and per capita income of urba n and rural residents i n 2010 on the basi s of double complete the buil ding of a well-off society; t he middle of thi s cent ury into a pros perous, democratic, civilized a nd harmonious Socialist moder n country, and on t his ba sis, t he Chines e dream of realizi ng the great rejuv enation of the Chi nese nation. 18 Congre ss of the party, Comrade XI Jinpi ng repeate dly expounde d the Chinese dre am. The basic connotation of the Chines e dream, is t he nati onal pros perity, national revitalization, the happiness of the pe ople , Chi na important to follow is to kee p Chi na Road, carry forward t he spir it and cohesi on stre ngth of China, dream dreams of the pe ople of Chi na, but determine d conf ide nce, enhance self-a warene ss, a chieve self-relia nce, t o build a stronger China , civilizati on,

harmony, bea uty, Chi na, China, Chi na.

Strategic concepti on of China wa s 18 the spirit of the enri chme nt and development of the party, conscienti ously st udy the Chi nes e dream, lea ding people to har d to realize t he Chines e dream, mass e ducation activitie s in de pth t he fundamental starting point a nd e ndi ng point. Strengt hen t he educati on of the party's mass li ne, helps t o train the colle ctive cons cious ness of the unity of the party a nd the people, playing the Chi nese dream ide ologi cal ba ses. Comrade M ao Zedong stre ssed t hat parties should have "common lang uage" socialist countri es must have "unity of will". Hist ory has

confere nces, learne d superi ors policie s; reports, you ca n learn t o deal wit h problems, art, j ust wante d to lear n, to lear n at any time. To continuously expa nd the scope of the study. T he complexity and comprehensive nes s of our w ork, deci ded to not only do we want to be "profes sionals", or if "generalists", to dabble i n different areas of knowle dge. Mastery of knowle dge not only t o have knowle dge to rational analys is. T his on requirements w e, not only to le arning national of route , and approach, a nd policy, als o to lear ning national of legal, and regulati ons ; not only to wit h political t heory armed mind, al so to wit h economic the ory gui de work ; not only to rea d hist ory, al so to rea d hist ory; not only to a bs orpt i on SM of mirror, also t o gets is of roa d; not only t o from local lear n, als o to to outsi de learn; not only to t o books lear n, als o to field st udy lear n.

Therefore, I would e ncourage you, and more to the out side w orld w hen I have time to take a look at, take a stroll, outside de vel opme nts, learn other people's development a pproach, and the n come back to g uide our w ork. Second, we m ust think. " Learni ng without thoug ht to overs hadow, t hinki ng

without learni ng is per ilous." We wa nt to foster the character of advancing wit h the times, forge ahead, often reflect thems elves in a dapti ng to the new sit uation on w hether there are delays, have a nythi ng to fear in the reform and innovation, whether i n terms of accelerating the devel opment of a relaxation, keep promi si ng State of mind. I n or der to do investigations, i nvestigations is the r oad to heaven, God dis poses of the base . To w ants t o real heard trut h, and justice to tr uth, a nd get truth, receive d effectivenes s, on must in -depth a ctual , and outrea ch, a nd i n-dept h masse s, wors hip mas ses for Divisi on, a nd mas ses he art, with mass es with dis cus sion everyone care of probl em, listeni ng they of call s, under stand t hey of mood, feel they of s uffering, summary they of experience, conce ntrated they of wis dom, e spe cially on masse s most hope, a nd m ost urgent, a nd most worries , and most compl aine d of hot, a nd difficulties a nd focus problem, more to a ctive resear ch, caught not put. Dare to i nnovate, in our work , often remain "the old way does n't work, t he ne w appr oach would not" situati on, t he reas on, the key is that many pe opl e know that copying

other pe opl e's ide as, mechani call y, usi ng s omeone else' s old way s. To change thi s pre dicame nt, require s us t o break the sha ckles of traditional conce pts to ov ercome conservative, conform ist, g ood at finding new pr oblem s and to accept new thi ngs, s ummarize ne w experie nce , new i deas, developi ng new programmes an d Maverick, a new a pproach to solv e problems, s pee d up devel opment . Especially i n implement superior poli cy spirit of pr oce ss in t he, both impl ementation, and ca nnot mecha nica lly, to t o extraordinary of courage and devel op e nterprisi ng of s pirit, put flexibility and princi ple combine d up, put superior of spirit and local reality combined up, Yong cons piracy to bre akthrough of policy, a nd exercis e innovation of lift, developed out development w orks of, and gras s-r oots wel come s of, and

第十六讲 第五章 收入一

1.小企业销售商品收入需要同时满足两个条件,才能予以确认:一是商品已经发出,二

是已经收到货款或取得收款权利。(对)

2.现金折扣,是指债权人为鼓励债务人在规定的期限内付款而向债务人提供的债务扣

除。(对)

3.代销方式:视同买断方式代销和支付手续费方委托代销。(对)

第十七讲 第五章 收入二

1.采用完工百分比法确认收入,关键是确定劳务的完成程度。(对)

2.小企业与其他企业签订的合同或协议包含销售商品和提供劳务时,销售商品部分和提

供劳务部分能够区分且能够单独计量的,应当将销售商品的部分作为销售商品处理,

将提供劳务的部分作为提供劳务处理。(对)

3.其他业务收入是指小企业确认的除主营业务活动以外的其他日常经营活动实现的收

入。包括(ABC)等实现的收入。

A 出租固定资产 B 出租无形资产 C 销售材料 D 销售固定资产

第十八讲 第六章 成本与费用

1.产品成本是小企业一定时期内为生产一定产品所支出的生产费用。产品成本核算是对

生产经营过程中实际发生的成本、费用进行计算,并进行相应的账务处理。(对)

2.(C)是指小企业为筹集生产经营所需资金发生的筹集费用。

A 营业成本 B 营业税金及附加 C 财务费用 D 管理费用

3. 与原企业“主营业务税金及附加”科目核算内容主要不同的是新准则增加了四税和两

费的核算,分别是城镇土地使用税、房产税、车船税、印花税和矿产资源补偿费、排

污费。(对)

第十九讲 第七章 利润和利润分配一

1.营业利润,是指营业收入减去营业成本、营业税金及附加、销售费用、管理费用、财

务费用加上投资收益(或减去投资损失)后的金额。(对)

2.投资收益,是指小企业以各种方式对外投资所取得的收益或发生的损失。主要包括

(ABC)

A 由小企业股权投资取得的现金股利

B 债券投资取得的利息收入

C 处置股权投资和债券投资取得的处置价款扣除成本或账面余额、相关科费后的净

额。

D 其他业务收入

3.(D)主要是指对于现金等资产清查盘点中盘盈的部分,报经批准后计入营业外收入金

额。

A 非流动资产处置净收益 B 政府补助 C 捐赠收益 D 盘盈收益

第二十讲 第七章 利润和利润分配二

1. 应交所得税,是指企业按照税法规定计算确定的针对当期发生的交易和事项,应交纳

给税务部门的所得税金额,应以适用的税收法规为基础计算确定。(对)

2. 法定公积金不足弥补前期亏损的,应当用当年利润弥补。(对)

第二十一讲 第八章 外币业务

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt her de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe cts tol d: a, a nd full aware nes s party of mass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the part y's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's ma ss line and educational pra ctice .

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the construction of learni ng-oriente d service innovation of Marxist party's maj or de ployme nt, is the important meas ure to adva nce t he great ca use of s ociali sm with Chine se characteri stics. First, carry out

the party's mass li ne in e ducation practi ce, wa s carrying 18 of the party spirit, s ummon a powerf ul force for realizi ng the great rejuv enation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , pres ents two 10 0-year goal, namel y, by 20 20 China's gr oss domesti c product and per capita income of urba n and rural residents i n 2010 on the basi s of double complete the buil ding of a well-off society; t he middle of thi s cent ury into a pros perous, democratic, civilized a nd harmonious Socialist moder n country, and on t his ba sis, t he Chines e dream of realizi ng the great rejuv enation of the Chi nese nation. 18 Congre ss of the party, Comrade XI Jinpi ng repeate dly expounde d the Chinese dre am. The basic connotation of the Chines e dream, is t he nati onal pros perity, national revitalization, the happiness of the pe ople , Chi na important to follow is to kee p Chi na Road, carry forward t he spir it and cohesi on stre ngth of China, dream dreams of the pe ople of Chi na, but determine d confide nce, enhance self -a warene ss, a chieve self-relia nce, t o build a stronger China , civilizati on,

harmony, bea uty, Chi na, China, Chi na.

Strategic concepti on of China wa s 18 the spirit of the enri chme nt and development of the party, conscienti ously st udy the Chi nes e dream, lea ding people to har d to realize t he Chines e dream, mass e ducation activitie s in de pth t he fundamental starting point a nd e ndi ng point. Strengt hen t he educati on of the party's mass li ne, helps t o train the colle ctive cons cious ness of the unity of the party a nd the people, playing the Chi nese dream ide ologi cal ba ses. Comrade M ao Zedong stre ssed t hat parties should have "common lang uage" socialist countri es must have "unity of will". Hist ory has

confere nces, learne d superi ors policie s; reports, you ca n learn t o deal wit h problems, art, j ust wante d to lear n, to lear n at any time. To continuously expa nd the scope of the study. T he complexity and comprehensive nes s of our w ork, deci ded to not only do we want to be "profes sionals", or if "generalists", to dabble i n different areas of knowle dge. Mastery of knowle dge not only t o have knowle dge to rational analys is. T his on requirements w e, not only to le arning national of route , and approach, a nd policy, als o to lear ning national of legal, and regulati ons ; not only to wit h political t heory armed mind, al so to wit h economic the ory gui de work ; not only to rea d hist ory, al so to rea d hist ory; not only to a bs orpti on SM of mirror, also t o gets is of roa d; not only t o from local lear n, als o to to outsi de learn; not only to t o books lear n, als o to field st udy lear n.

Therefore, I would e ncourage you, and more to the out side w orld w hen I have time to take a look at, take a stroll, outside devel opme nts, learn other peopl e's development a pproach, and the n come back to g uide our w ork. Second, we must think. " Learni ng without thoug ht to overs hadow, t hinki ng

without learni ng is per ilous." We wa nt to foster the character of advancing wit h the times, forge ahead, often reflect thems elves in a dapti ng to the new sit uation on w hether there are delays, have a nythi ng to fear in the reform and innovation, whether i n terms of accelerating the devel opment of a relaxation, keep promisi ng State of mind. I n or der to do investigations, i nv estigations is the r oad to heaven, God dis poses of the base . To w ants to real heard trut h, and justice to tr uth, a nd get trut h, receive d effectivenes s, on must in -depth a ctual , and outrea ch, a nd i n-dept h masse s, wors hip mas ses for Divisi on, a nd mas ses he art, with mass es with dis cus sion everyone care of probl em, listeni ng they of call s, under stand t hey of mood, feel they of s uffering, summary they of experience, conce ntrated they of wis dom, e spe cially on masse s most hope, a nd m ost urgent, a nd most worries , and most compl aine d of hot, a nd difficulties a nd focus problem, more to a ctive resear ch, caught not put. Dare to i nnovate, in our work , often remain "the old way does n't work, t he ne w appr oach would not" situati on, t he reas on, the key is that many pe opl e know that copying

other pe opl e's ide as, mechani call y, usi ng s omeone else' s old way s. To change thi s pre dicame nt, require s us t o break the sha ckles of traditional conce pts to ov ercome conservative, conformist, g ood at finding new pr oblem s and to accept new thi ngs, s ummarize ne w experie nce , new i deas, developi ng new programmes and Maverick, a new a pproach to solv e problems, s pee d up devel opment . Especially i n implement superior poli cy spirit of pr oce ss in t he, both impl ementation, and ca nnot mecha nica lly, to t o extraordinary of courage and devel op e nterprisi ng of s pirit, put flexibility and princi ple combine d up, put superior of spirit and local reality combined up, Yong cons piracy to bre akthrough of policy, a nd exercis e innovation of lift, developed out developm ent w orks of, and gras s-r oots wel come s of, and

1. 记账本位币,是指小企业经营所处的主要经济环境中的货币。主要经济环境,通是指

小企业主要产生和支出现金的环境,使用该环境中的货币最能反映企业的主要交易的

经济结果。(对)

2. 汇率是指两种货币相兑换的比率,是一种货币单位用另一种货币单位所表示的价格,

包括(ABD)

A 买入价 B 中间价 C 单位价

D 卖出价

3.货币性项目,是指小企业持有的货币资金和将以固定或可确定的金额收取的资产或偿

付的负债.(对)

4.非货币性项目,是指货币性项目以外的项目。包括(ABCD)

A 存货 B 长期股权投资 C 固定资产 D 无形资产

第二十二讲 第九章 财务报表一

1.财务报表包括资产负债表、利润表、现金流量表、报表附注。(对)

2.下列哪些属于财务报表的编制必须符合的基本要求。(ABCD)

A 数字真实 B 内容完整 C 计算准确 D 做好准备工作

3. 资产负债表,是指反映小企业在某一特定日期(月末、季末、半年末、年末)的财务

状况的报表。(对)

4. 利润表把一定时期的收入同与同一会计期间相关的费用进行配比,计算出小企业一定

时期的净利润(或净亏损)。(对)

第二十三讲 第十章 财务报表二

1.现金流量表提示小企业在一定期间内各项活动所产生的现金流入、现金流出和现金变

动净额,全面反映小企业的现金及现金等价物从期初到期末的变化过程。(对)

2.现金流量表的作用主要表现在收下几个方面:(ABCD)

A 现金流量表能够说明小企业一定期间内现金流入和流出的原因。

B 现金流量表有助于评价小企业净利润的质量、支付能力、偿债能力和周转能力。

C 现金流量表有助于预测小企业未来获取现金的能力。

D 现金流量表有助于分析小企业投资和理财活动对经营成果和财务活动的影响。

3. 采用间接法编报现金流量表,便于将净利润与经营活动产生的现金流量净额进行比

较,了解净利润与经营活动产生的现金流量差异的原因,从现金流量的角度分析净利

润的质量。(对)

4. 小企业报表附注,是指对在资产负债表、利润表和现金流量表等报表中列示项目的文

字描述或明细资料,以及对未能在这些报表中列示项目的说明等。(对)

第二十四讲 第十一章 新准则与原制度的比较

1.财务报告使用者包括投资者、债权人、政府及其有关部门和社会公众等。(对)

2.《小企业会计准则》增加了“银行存款日记账”与“银行对账单”应至少每月核对一

次的规定。(对)

3.《小企业会计准则》取消了《小企业会计制度》中计提存货跌价准备的规定。(对)

4.《小企业会计准则》将《小企业会计制度》中的“营业费用”改为“销售费用”,补

充了“销售费用”的核算范围。(对)

Accor ding to Office Party of mass line education pra ctice a ctivities le d group of unifie d arrangement s, units main le d to for cadre s workers S hang a times party lecture , due to himse lf level limited, only put thi s stage concentrated lear ning of experience today and everyone common wit h learni ng excha nge, purpose is let we furt he r de ep understanding mass li ne of connotation, insisted party of mass line, do masses w ork, following main from four a a spe ct s tol d: a, a nd full aware nes s party of mass line education pra ctice a ctivities of major mea ning Party's 18 major distinct proposed to focus on the party's a dvanced nature and purity, i n the party, with "pragmati c and clea n for the pe opl e" as the main content of the party's mass line and educational pra ctice .

This is comrade XI Jinping a s party Ge neral Secretary a nd a dhere t o strictly admi nistering t he party, strengthen the party's major de cision is i n line wit h the publ ic expe ctations and strengt heni ng the co nstruction of learni ng-oriente d service innovation of Marxist party's maj or de ployme nt, is the important meas ure to adva nce t he great ca use of s ociali sm with Chine se characteri stics. First, carry out

the party's mass li ne in e ducation practi ce, wa s carrying 18 of the party spirit, s ummon a powerf ul force for realizi ng the great rejuv enation of the Chi nese nation t he Chine se dream of urge nt nee ds. Party's 18 to pr omote strategic depl oyment to buil ding s oci alism with Chi nese characteri stics , pres ents two 10 0-year goal, namel y, by 20 20 China's gr oss domesti c product and per capita income of urba n and rural residents i n 2010 on the basi s of double complete the buil ding of a well-off society; t he middle of thi s cent ury into a pros perous, democratic, civilized a nd harmonious Socialist moder n country, and on t his ba sis, t he Chines e dream of realizi ng the great rejuv enation of the Chi nese nation. 18 Congre ss of the party, Comrade XI Jinpi ng repeate dly expounde d the Chinese dre am. The basic connotation of the Chines e dream, is t he nati onal pros perity, national revitalization, the happiness of the pe ople , Chi na important to follow is to kee p Chi na Road, carry forward t he spir it and cohesi on stre ngth of China, dream dreams of the pe ople of Chi na, but determine d conf ide nce, enhance self-a warene ss, a chieve self-relia nce, t o build a stronger China , civilizati on,

harmony, bea uty, Chi na, China, Chi na.

Strategic concepti on of China wa s 18 the spirit of the enri chme nt and development of the party, conscienti ously st udy the Chi nes e dream, lea ding people to har d to realize t he Chines e dream, mass e ducation activitie s in de pth t he fundamental starting point a nd e ndi ng point. Strengt hen t he educati on of the party's mass li ne, helps t o train the colle ctive cons cious ness of the unity of the party a nd the people, playing the Chi nese dream ide ologi cal ba ses. Comrade M ao Zedong stre ssed t hat parties should have "common lang uage" socialist countri es must have "unity of will". Hist ory has



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