1流动资产是指其变现或耗用期在(

1流动资产是指其变现或耗用期在( 练习题 一、单选题 1.流动资产是指其变现或耗用期在( ) A.一年以内 B.一年内或超过一年的一个营业周期内 C.一个营业周期内 D.超过一年的一个营业周期以上 2.以下项目中属于流动资产的是( )。 A.原材料 B.机器设备 C.商标权 D.长期股权投资 3.以下项目中属于流动负债的是( )。 A.借入偿还期6个月的借款 B.借入偿还期5年的借款 C.发行的公司债券 D.收到外单位投资款 4.会计科目设置的原则包括( ) A.合法性 B.相关性 C.实用性 D.可比性 5.由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入称为( )。 A.主营业务收入 B.其他业务收入 C.营业外收入 D.利得 6.由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出称为( )。 A.费用 B.营业外支出 C.亏损 D.损失 7.企业资产总额为90万元，发生如下经济业务后，企业资产总额为( )万元。从银行提取现金1万元;以银行存款偿还前欠账款10万元;收回客户前欠账款15万元存入银行;以银行存款30万元对外投资;投资者投入30万元存入银行。 A.90 B.95 C.110 D.120 8.企业在日常活动中形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的总流入称为( )。 A.收入 B.收益 C.利得 D.利润 9.以下经济业务中会使企业负债总额变化的是( )。 A.赊购原材料 B.用盈余公积转增资本 C.将现金送存银行 D.收到投资者投入资本存入银行 10.企业在日常活动中发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的总流出称为( )。 A.损失 B.亏损 C.费用 D.成本 11.下列事项中，一个会计主体不可能发生的有( )。 A.资产与所有者权益以相等金额同时增加或同时减少 B.负债与所有者权益以相等的金额一增一减 C.两个资产项目以相等的金额一增一减 D.资产与负债以相等金额一增一减 12.收回应收账款50 000元，存入银行。这一业务引起的会计要素的变动是( )。 A.资产总额不变 B.资产增加，负债增加 C.资产增加，负债减少 D.资产减少，负债增加 13.以银行存款交纳所得税，所引起的变化为( )。 A.一项资产减少，一项权益减少 B.一项资产减少，一项负债减少 C.一项负债减少，一项资产增加 D.一项资产减少，一项资产增加 14.下列中引起资产和负债同时增加的交易或事项是( )。 A.以银行存款购入原材料一批 B.以银行存款支付前欠货款 C.收回应收账款存入银行 D.购入机器设备一台，款暂欠 15.下列事项中能够引起资产总额增加的有( )。 A.接受投资者投资 B.以银行存款偿还债务 C.从银行提取现金 D.将资本公积转增资本 16.当一笔经济业务只涉及到负债或所有者权益项目时，会计等式两边的金额( )。 A.同增 B.同减 C.不增不减 D.一边增加，一边减少 17.一个企业的资产总额与权益总额( )。 A.必然相等 B.有时相等 C.不会相等 D.只有在期末时相等 18.企业的原材料属会计要素中的( )。 A.资产 B.负债 C.所有者权益 D.权益 19.企业所拥有的资产从财产权力归属来看，一部分属于投资者，另一部分属于( )。 A.债权人 B.企业职工 C.债务人 D.企业法人 20.企业费用的发生往往会引起( )。 A.资产增加 B.资产减少 C.负债减少 D.所有者权益增加 21.一项资产增加，不可能引起( )。 A.另一项资产减少 B.一项负债增加 C.一项所有者权益增加 D.一项负债减少 22.企业收入的发生往往会引起( )。 A.资产增加 B.资产减少 C.负债增加 D.所有者权益减少 23.资产的最主要特点是 ( ) A.它是一项经济资源 B.必须能以货币为计量 C.能否为企业提供未来经济利益 D.被企业所拥有或控制 24.下列等式中错误的等式是( ) A.资产,负债，所有者权益 B.资产+收入,负债+所有者权益，费用 C.资产,负债，所有者权益，利润 D.资产，费用,负债，所有者权益，收入 25.企业按规定将资本公积金转增资本金，这笔经济业务反映的是( ) A.资产内部有关项目之间同时增加 B.资产和权益有关项目之间同时增加 C.权益内部有关项目之间同时减少 D.权益内部有关项目之间有增有减 26.复式记账法对每项经济业务都必须以相等的金额在两个或两个以上账户中同时登记，其登记的账户是( )。 A.资产类账户 B.权益类账户 C.互相联系的对应账户 D.总分类账户和明细分类账户 27.应收账款账户的期初余额为借方20 000元，本期借方发生额1 000元，本期贷方发生额8 000元，该账户的期末余额为( )。 A.借方13 000元 B.贷方8 000元 C.借方11 000元 D.贷方5 000元 28.借贷记账法下的发生额平衡是由( )决定的。 A.“有借必有贷，借贷必相等”的记账规则 B.账户的结构 C.“资产=权益”的会计等式 D.平行登记要点 29.在复合会计分录“借:固定资产50 000;贷:银行存款20 000，贷:应付账款30 000”中，“银行存款”账户的对应账户是( )。 A.应付账款 B.银行存款 C.固定资产 D.固定资产和银行存款 30.在编制“试算平衡表”时，若期初余额、本期发生额和期末余额的借方与贷方均平衡，则( )。 A.全部总账账户一定正确 B.全部明细账户记录一定正确 C.全部总账账户记录也不能肯定无错 D.全部明细账户记录也不能肯定无错 31.账户的哪一方记增加，哪一方记减少，主要取决于( )。 A.账户的经济内容 B.账户的用途 C.账户的结构 D.账户的 32.账户用来连续、系统地记载各项经济业务的一种手段，其开设的根据是( )。 A.会计凭证 B.会计对象 C.会计科目 D.财务指标 33.在下列账户中，与负债账户结构相同的是( )。 A.资产类账户 B.成本类账户 C.费用类账户 D.所有者权益类账户 34.收回应收账款20 000元，存入银行。这一业务引起的会计要素的变动是( )。 A.资产总额不变 B.资产增加，负债增加 C.资产增加，负债减少 D.资产减少，负债增加 35.下列会计分录中属于简单会计分录的有( )。 A.一借一贷 B.一借多贷 C.一贷多借 D.多借多贷 36.借贷记账法的理论基础是( )。 A.会计要素 B.会计原则 C.会计等式 D.复式记账法 37.全部账户借方期初余额合计应当等于( )。 A.全部账户本期借方发生额合计 B.全部账户本期贷方发生额合计 C.全部账户贷方期初余额合计 D.全部账户贷方期末余额合计 38.( )通常没有期末余额。 A.资产账户 B.负债账户 C.所有者权益账户 D.损益账户 39.借贷记账法下，总分类账户的余额试算平衡的理论依据是( )。 A.会计恒等式 B.借贷记账法的记账规则 C.账户的性质 D.经济业务的内容 40.将现金存入银行，按规定应编制( ) 。 A.现金收款凭证 B.银行存款收款凭证 C.现金付款凭证 D.银行存款付款凭证 41.在借贷记账法下，账户的基本结构一般分为( )。 A.左右两方 B.前后两部分 C.发生额和余额两部分 D.下上两部分 42.以下会计账户中借方用来登记增加的是( )。 A.实收资本 B.应付票据 C.应收账款 D.应付账款 43.以下会计账户中借方用来登记增加的是( )。 A.生产成本 B.应交税费 C.资本公积 D.主营业务收入 44.以下会计账户中借方用来登记减少的是( )。 A.其他应收款 B.其他应付款 C.制造费用 D.营业外支出 45.职工报销差旅费2 000元，原预借2 500元，余款交回现金，此业务应编制( )。 A.收款凭证 B.付款凭证 C.转账凭证 D.一张收款凭证和一张转账凭证 46.资产与权益两大类账户的结构是( )。 A.相同的 B.相反的 C.不稳定的 D.基本相同的 47.借贷记账法下，采用发生额试算平衡法时，试算平衡公式是( )。 A.全部账户借方发生额合计等于全部账户贷方发生额合计 B.每个账户借方发生额合计等于该账户贷方发生额合计 C.全部资产类账户借方发生额合计等于全部负债类账户贷方发生额合计 D.全部资产类账户借方发生额合计等于全部所有者权益账户贷方发生额合计 48.在交易或事项处理过程中，会形成账户的对应关系，这种关系是指( )。 A.总分类账户与总分类科目之间的关系 B.总分类账户与明细分类账户之间的关系 C.总分类科目与总分类科目之间的关系 D.有关账户之间的应借应贷关系 49.复式记账法对每笔经济业务都以相等的金额，在( )中进行登记。 A.两个账户 B.一个账户 C.所有账户 D.两个或两个以上相互联系账户 50.存在对应关系的账户，称为( )。 A.联系账户 B.平衡账户 C.恒等账户 B.对应账户 51.负债类账户的贷方登记( )。 A.负债的减少 B.负债的增加 C.应付款的增加或减少 D.应收款的增加或减少 52.下列错误中，能够通过试算平衡查找的是( )。 A.重记经济业务 B.漏记经济业务 C.借贷方向相反 D.借贷金额不等 53.编制记账凭证时应当对记账凭证连续编号，其目的之一是( )。 A.便于会计人员分工记账 B.明确会计人员记账责任 C.说明会计事项发生时间 D.分清会计事项处理顺序 54.经济业务发生仅涉及负债这一会计要素时，只引起该要素中某些项目发生( )变动。 A.同增 B.同减 C.一增一减 D.不增不减 55.任何一个账户的期末余额与该账户的增加额都记在( )。 A.账户的借方 B.账户的贷方 C.账户的同一方向 D.账户的相反方向 56.下列经济业务，属于资产内部一个项目增加.另一个项目减少的业务( )。 A.收回外单位欠款 B.支付前欠外单位款 C.借入短期借款 D.销售收入存入银行 57.下列经济业务属于资产内部变化的有( )。 A.从银行提取现金 B.以银行存款还借款 C.取得短期借款存入银行 D.购买材料货款未付 58.权益内部转化.总额不变的业务有( )。 A.收到投资50 000元存入银行 B.收到前欠款20 000元 C.生产领用材料35 000元 D.向银行借入短期借款50 000元直接还应付账款 59.经济业务发生，涉及资产.权益同增的业务有( )。 A.以银行存款9000元购买原材料 B.购入设备一台价款80 000元，款未付 C.以银行存款20 000元偿还前欠货款 D.收回前欠款80 000元，存入银行 60.经济业务发生，涉及资产.权益同减的有( )。 A.用现金300元购买办公用品 B.收到投入资本50 000元，存入银行 C.借入短期借款100 000元，存入银行 D.以银行存款90 000元归还长期借款 61.短期借款的利息一般应计入( )。 A.管理费用 B.财务费用 C.营业外支出 D.预提费用 62.企业购入一台设备，买价10 000元，增值税1 700元，运杂费300元，安装调试费1 000元，现已投人使用，该项固定资产的原价应为( )。 A.10 000元 B.11 300元 C.11 700元 D.13 000元 63.捐赠收入记入( )。 A.主营业务收入 B.其他业务收入 C.资本公积 D.营业外收入 64.企业处置固定资产发生的净损失应计入( )。 A.主营业务成本 B.其他业务成本 C.营业外收入 D.营业外支出 65.企业的应付款项确实无法支付，经确认后转作( )。 A.主营业务收入 B.其他业务收入 C.营业外收入 D.资本公积 66.企业受到投资者的款项大于他所占公司比例部分应记入( )。 A.资本公积 B.实收资本 C.盈余公积 D.营业外收入 67.企业经营性出租固定资产计提的折旧应计入( )。 A.制造费用 B.管理费用 C.其他业务成本 D.营业外支出 68.甲公司(系增值税一般纳税人)购入材料，价款23 400元，其中含进项增值税3 400元。另发生材料运输费(可抵扣7%)1 000元，装卸费150元，采购人员工资1 500元，途中合理损耗50元，该批材料的采购成本应为( )元。 A.26 100 B.26 050 C.21 080 D.21 150 69.下列账户中期末应转入“生产成本”账户的是( )。 A.制造费用 B.管理费用 C.财务费用 D.销售费用 70.企业购进材料，开出并承兑的商业汇票一张，该款项应作为( )加以确认。 A.负债 B.资产 C.费用 D.收入 71.下列费用中，不应计入产品成本的有( )。 A.直接材料费 B.直接人工费 C.管理费用 D.制造费用 72.下列项目中，属于营业外收入的有( )。 A.销售产品的收入 B.固定资产盘盈 C.对外提供劳务的收入 D.投资收益 73.下列项目中，属于营业外支出的有( )。 A.无法收回的应收账款 B.支付的广告费 C.固定资产的盘亏和毁损 D.销售多余材料的成本 74.以下账户中期末一般无余额的是( )。 A.应交税费 B.无形资产 C.应付利息 D.营业外收入 75.下列项目中不构成材料采购成本的是( ) A.买价 B.增值税额 C.消费税 D.关税 76. 销售产品时应交销售税费，应贷记的科目是( ) A.“主营业务收入” B.“营业税金及附加” C.“应交税费” D.“所得税费用” 77.某企业购买甲材料500公斤，取得增值税专用发票，单价20元，价款10 000元，增值税额1 700元，发生运杂费500元，材料运输途中发生合理损耗20公斤，入库前发生挑选 整理费300元，则甲材料的采购成本为( ) A.10 800 B.11 200 C.12 900 D.10 400 78.“应付职工薪酬”是( )科目。 A.资产类 B.负债类 C.所有者权益类 D.损益类 79.“材料采购”账户期末若有余额，表示( )。 A.已购入但尚未验收入库的材料 B.企业本月及以前各期累计购买的材料金额 C.企业目前尚存的原材料 D.企业已入库和已耗用材料的差额 80.工业企业将闲置的固定资产出租，收取的租金收入应计入( )。 A.主营业务收入 B.其他业务收入 C.投资收益 D.营业外收入 81.按照应计制的要求，本期发生的生产费用在构成本期产品的生产成本中( )。 A.应全部计入 B.全部不应计入 C.应计入一部分 D.不一定全部计入 82.如果没有月初和月末在产品，则本月发生的生产费用在构成本期完工产品成本中( ) A.应全部计入 B.全部不应计入 C.应计入一部分 D.不一定全部计入 83.产品的生产成本是由( )。 A.材料成本加生产费用构成 B.生产费用加营业费用构成 C.按一定种类产品归集的生产费用构成 D.产品的直接材料费加工资费用构成 84.工业企业的“库存商品”账户是用来核算( )。 A.完工产品的生产成本 B.库存产成品的收发存情况 C.已销产品的生产成本 D.生产过程中产品成本的形成情况 85.企业实际收到投资者投入的资金属于企业所有者权益中的( )。 A.固定资产 B.银行存款 C.实收资本 D.资本公积 86.企业的净利润是( )。 A.利润总额减所得税费用的差额 B.利润总额减已交所得税的差额 C.利润总额减向投资者分配的利润的差额 D.利润总额减提取的盈余公积的差额 87.利润的确认与计量依赖于( )。 A.收入与费用的确认与计量 B.收入的确认与计量 C.费用的确认与计量 D.收入.费用和资产的确认与计量 88.“本年利润”账户的期末贷方余额表示( )。 A.实现的利润总额 B.截止本期本年累计实现的利润总额 C.实现的净利润额 D.截止本期本年累计实现的净利润额 89.“利润分配”账户年末借方余额表示( )。 A.已分配的利润额 B.未分配的利润额 C.未弥补的亏损额 D.已实现的净利润 90.下列各项中，应计入管理费用的是( )。 A.审计费 B.专设销售机构人员工资 C.材料采购运费 D.自然灾害损失 91.“预提费用”账户期末如有借方余额，则表示( )。 A.已经预提但尚未支付的费用 B.实际支出数大于预提数的差额 C.已经支出而尚未摊销的费用 D.已经摊销而尚未支付的费 91(甲公司5月10日，以银行存款支付前欠甲企业货款20 000元。根据该项经济业务的原 始凭证，应当填制的记账凭证是( )。 A(收款凭证 B(付款凭证 C(转账凭证 D(会计凭证 92(乙公司购进材料50 000元，款未付。该笔业务应编制的记账凭证是( )。 A(收款凭证 B(付款凭证 C(转账凭证 D(以上均可 93(在记账凭证中，( )。 A(合计数前应填写货币符号“,” B(合计数前不需填写货币符号“,” C(A或B均可 D(非合计数前应填写货币符号“,” 94(会计人员应按( )编制记账凭证的统一序号。 A(年 B(季 C(月 D(日 95(会计凭证按其填制的程序和用途不同可分为( )。 A(原始凭证和记账凭证 B(自制凭证和外来凭证 C(一次凭证和复式凭证 D(单式凭证和复式凭证 二、多选题 1.下列会计等式正确的是( )。 A.资产,权益 B.资产,负债，所有者权益 C.收入—费用,利润 D.资产,负债，所有者权益，(收入—费用) E.资产，负债—费用,所有者权益，收入 2.下列只引起会计等式左边会计要素变动的经济业务有( )。 A.购买材料8万元，货款暂欠 B.从银行提取现金500元 接受国家投资100万元 C.收回前欠货款10万元存入银行 D. E.收到某外商捐赠货物一批价值50万元 3.下列引起会计等式左右两边会计要素变动的经济业务有( )。 A.收到某单位前欠货款5万元存入银行 B.以银行存款20万元偿还短期借款 C.收到某公司投入机器一台，价值90万元 D.以银行存款偿还前欠货款20万元 E.购买材料4万元以存款支付货款 4.以下会计要素中，反映企业经营成果的是( )。 A.资产 B.负债 C.所有者权益 D.收入 E.费用 F.利润 5.下列各要素中，因收入的取得可能发生影响的是( )。 A.资产 B.负债 C.所有者权益 D.费用 E.利润 6.下列各要素中，因费用的发生可能发生影响的是( )。 A.资产 B.负债 C.所有者权益 D.收入 E.利润 7.所有者权益包括的内容有( ) A.投入资本 B.资本公积 C.盈余公积 D.未分配利润 E.应付利润 8.以下项目中属于流动资产的是( )。 A.银行存款 B.应收账款 C.固定资产 D.长期股权投资 E.存货 9.企业以银行存款偿还债务，会引起( ) A.资产总额减少 B.负债总额减少 C.负债总额增加 D.企业资本金减少 E.所有者权益减少 10.下列项目中能够引起资产和负债同时变化的有( )。 A.以银行存款购买原材料 B.从银行借入3年期借款 C.以银行存款偿还到期借款 D.以银行存款支付应交税费 11.下列不属于国家统一规定的会计科目的有( )。 A.机器设备 B.厂房 C.产成品 D.银行借款 E.应交税费 12.会计分录的三个要素是( )。 A.确定会计主体 B.确定记账方向 C.确定应记金额 D.确定记账单位(元) E.确定会计科目 13.借贷记账法下，账户的借方登记( )。 A.资产增加 B.资产减少 C.权益增加 D.权益减少 14.借贷记账法下，账户的贷方登记( )。 A.资产增加 B.资产减少 C.权益增加 D.权益减少 15.一项经济业务发生后引起银行存款减少50 000元，相应地可能引起( )。 A.无形资产增加50 000元 B.短期借款增加50 000元 C.长期应付款减少50 000元 D.预提费用减少50 000元 16.在借贷记账法下，“借”和“贷”作为记账符号( )。 A.在账户结构上，可表示两个对立的部分 B.“借”和“贷”等于“增”和“减” C.在金额的增减变化上，可表示“增加”和“减少” D.表示债权和债务 17.下列差错中，通过试算平衡不能发现其错误的有( )。 A.漏记或重记 B.记账方向颠倒 C.错用会计科目 D.借贷双方中一方多计金额，另一方少计金额 18.根据借贷记账法的账户结构，账户贷方登记的内容有( )。 A.收入的增加 B.所有者权益的增加 C.资产的增加 D.负债的增加 19.复式记账法的优点有( )。 A.能全面反映账户的对应关系 B.有利于检查会计分录的正确性 C.便于进行试算平衡 D.便于按会计科目进行汇总 20.借贷记账法的记账规则是( )。 A.有借必有贷 B.借贷必相等 C.借方登记增加数 D.贷方登记减少数 21.下列经济业务中引起资产和负债同时增加的有( )。 A.赊购材料 B.从银行提取现金 C.以银行存款购人材料 D.向银行借款并将款项存人银行 22.经济业务的发生，一方面引起资产项目增加，另一方面还可能引起( )。 A.负债项目增加 B.负债项目减少 C.所有者权益增加 D.所有者权益减少 23.下列账户中，期末结转后应无余额的账户有( )。 A.主营业务收入 B.主营业务成本 C.实收资本 D.管理费用 24.会计分录的形式可以有( )。 A.一借一贷 B.一借多贷 C.一贷多借 D.多借多贷 25.账户中各项金额的关系可用( )表示。 A.本期期末余额,期初余额，本期增加发生额,本期减少发生额 B.本期期末余额,本期期初余额 C.本期期末余额,本期增加发生额,本期减少发生额 D.本期期末余额，本期减少发生额,期初余额，本期增加发生额 26.下列记账凭证中，属于复式记账凭证的有( )。 A.单科目凭证 B.收款凭证 C.付款凭证 D.转账凭证 E.通用记账凭证 27.记账凭证的编号方法有( )。 A.顺序编号法 B.分类编号法 C.奇偶数编号法 D.任意编号法 E.分数编号法 28.收款凭证和付款凭证是( )。 A.登记现金.银行存款日记账的依据 B.编制报表的直接依据 C.调整和结转有关账项的依据 D.成本计算的依据 E.出纳人员办理收.付款项的依据 29.下列科目中可能成为付款凭证借方科目的有( )。 A.库存现金 B.银行存款 C.应付账款 D.应交税费 E.销售费用 30.转账凭证属于( )。 A.记账凭证 B.专用记账凭证 C.会计凭证 D.复式记账凭证 E.通用记账凭证 31.涉及现金与银行存款相互划转的业务应编制的记账凭账有( )。 A.现金收款凭证 B.现金付款凭证 C.银行存款收款凭证 D.银行存款付款凭证 E.转账凭证 32.企业购入材料一批，货款支付，材料验收入库，则应编制的全部会计凭证有( )。 A.收料单 B.累计凭证 C.收款凭证 D.付款凭证 E.转账凭证 33.记账凭证编制的依据可以是( )。 A.收.付款凭证 B.一次凭证 C.累计凭证 D.汇总原始凭证 E.转账凭证 34.与“材料采购”账户的借方发生对应关系的账户一般有( )。 A.银行存款 B.预收账款 C.应付票据 D.应付账款 E.预付账款 35.营业外支出是指企业发生的与本企业生产经营无直接关系的各项支出，包括( )。 A.季节性停工损失 B.固定资产盘亏 C.罚款支出 D.坏账损失 E.捐赠支出 F.利息支出 36.材料采购成本一般包括( )等内容。 A.买价 B.采购人员的差旅费 C.装卸费 D.运输费 E.途中保险费 F.增值税 37.产品的制造成本包括( )等项目。 A.构成产品实体的材料消耗 B.生产工人工资 C.车间机器设备的折旧费 D.车间照明用电费 38.企业的期间费用包括( )。 A.制造费用 B.销售费用 C.管理费用 D.财务费用 E.长期待摊费用 39.企业产品的构成项目包括( )。 A.生产成本 B.制造费用 C.直接材料 D.直接人工 E.间接费用 40.以下费用中应记入销售费用的是( )。 A.广告费 B.销售机构人员工资 C.销售机构人员差旅费 D.销售产品运杂费 E. 销售原材料成本 41.以下费用中应记入财务费用的是( )。 A.支付给金融机构手续费 B.利息支出 C.汇兑损益 D.财务人员工资 E.财务部门办公费 42.工业企业以下税金中应记入营业税金及附加的是( )。 A.增值税 B.消费税 C.所得税 D.城建税 E.教育费附加 43.计提固定资产折旧可能涉及的账户包括( )。 A.固定资产 B.累计折旧 C. 制造费用 D.销售费用 E.财务费用 44.工业企业主要经营过程核算的内容包括( )。 A.供应过程的核算 B.生产过程的核算 C.资金筹集业务的核算 D.销售过程的核算 E.财务成果的核算 45.下列各项中应列做管理费用处理的是( )。 A.印花税 B.消费税 C.房产税 D.增值税 E.土地使用税 46.营业利润的构成因素为( )。 A.财务费用 B.营业收入 C.销售费用 D.投资收益 E.管理费用 F.营业成本 47.下列属于“其他业务收入”账户核算的内容有( )。 A.确实无法支付的应付款项 B.出租包装物的租金收入 C.出售包装物的收入 D.对外投资的收入 48.下列项目中，与“本年利润”账户的贷方对应的账户有( )。 A.其他业务收入 B.主营业务成本 C.主营业务收入 D.营业外支出 49.工业企业以下各项应记入营业外支出的是( )。 A.罚款支出 B.固定资产盘亏 C.公益性捐赠 D.租入固定资产租金 E.非常损失 50.下列费用不能全部计入当期损益的有( )。 A.生产成本 B.制造费用 C.销售费用 D.管理费用 E.财务费用 51.下列支出不得列入成本费用的是( )。 A.支付给金融机构的手续费 B.支付给银行的借款利息 C.偿还银行的长期借款本金 D.支付给投资者利润 E.支付给供应商的购货款 52.下列账户中需要按费用项目或支出项目设置明细账的是( )。 A.待摊费用 B.预提费用 C.营业外支出 D.制造费用 E.生产成本 53.企业实现的净利润要以( )。 A.利润的形式分配给投资者 B.所得税的形式上交给国家 C.资本公积金形式留给企业 D.盈余公积金形式留给企业 E.实收资本的形式留给企业 54.下列费用中，属于生产过程中发生的费用有( )。 A.车间机器设备折旧费 B.材料采购费用 C.生产工人工资 D.生产产品耗用的材料 E.车间照明用电费 55.某工业企业采购A.B两种材料，下列采购支出属于直接费用的有( )。 A.两种材料的运费 B.A材料的买价 C.两种材料的装卸费 D.B材料的买价 E.B材料的包装费 56.工业企业的供、产、销三个阶段，应计算的成本有( )。 A.工资费用成本 B.材料采购成本 C.采购费用成本 D.产品生产成本 E.产品销售成本 57.记账凭证按记录的经济业务内容可以分为( )。 A.收款凭证 B.付款凭证 C.转账凭证 D.单式凭证 58(企业销售产品一批，售价20 000元，已收款10 000元存入银行，10 000元尚未收到。该笔业务应编制的记账凭证是( )。 A(收款凭证 B(付款凭证 C(转账凭证 D(以上均可 59(记账凭证必须具备的基本内容有( )。 A(记账凭证的名称 B(填制日期和编号 C(经济业务的简要说明 D(会计分录 60(某一张记账凭证的编制依据可以是( )。 A(某一张原始凭证 B(反映同类经济业务的若干张原始凭证 C(汇总原始凭证 D(有关账簿记录 61(产品完工验收入库，该项业务所编制的记账凭证，一般应依据( )。 A(出库单 B(入库单 C(制造费用分配表 D(库存商品成本计算单 三.判断题(正确的打“?”、错误的打“×”) 1.会计科目按其经济内容分类，可以分为总分类科目和明细分类科目。( ) 2.实收资本即是投资者按照企业章程，或、的约定，实际投入企业的出资额。( )3.资产和权益在数量上总是相等的。( ) 4.任何经济业务的发生都不会破坏会计基本等式的平衡关系。( ) 5.所有经济业务的发生，都会引起会计等式两边发生变化。 ( ) 6.经济业务发生可使一个资产项目增加的同时，使一个负债项目减少。( ) 7.经济业务的发生可一个所有者权益项目增加的同时，使一个负债项目减少。( ) 8.与所有者权益相比，负债一般有规定的偿还期，而所有者权益没有。( ) 9.与所有者权益相比，债权人无权参与企业的生产经营管理和收益分配，而所有者权益则相反。( ) 10.企业取得收入，意味着利润便会形成。( ) 11.资产、负债与所有者权益的平衡关系是反映企业资金运动的静态，如考虑收入、费用等动态要素，则资产与权益总额的平衡关系必然被破坏。( ) 12.企业接受捐赠物资一批，计价10万元，该项经济业务会引起收入增加，权益增加。( ) 13.企业对其资产享有所有权。( ) 14.为了满足会计核算的要求，会计科目的设置越多越好。( ) 15.企业发生的利得或损失应记入所有者权益。( ) 16.所有经济业务的发生，都会引起会计恒等式两边同时发生变化。( ) 17.资产与权益是同一事物两个不同的侧面，两者是辩证统一的。( ) 18.费用可表现为资产的减少或负债的增加。( ) 19.所有者权益在数量上等于企业全部资产减去全部权益后的余额。( ) 20.无论在任何一个时点上，任何一项经济业务的发生，都不会破坏资产和负债及所有者权益之间的恒等关系。( ) 21.所有的账户都是依据会计科目开设的。( ) 22.负债和所有者权益类账户的期末余额一定在贷方。( ) 23.单式记账法下，任何一项经济业务都不需用两个或两个以上的账户进行记录反映。( ) 24.借贷记账法账户的基本结构是:账户分为左右两方，左方为借方，右方为贷方。( ) 25.复合分录可以由几个简单分录复合而成。( ) 26.在借贷记账法下，“借”表示增加，“贷”表示减少。( ) 27.资产类账户的期末余额(借方),期初余额(借方)，本期借方发生额,本期贷方发生额。( ) 28.根据账户记录编制试算平衡表以后，如果所有账户的借方发生额同所有账户的贷方发生额相等，则说明账户记录一定是正确的。( ) 29.企业接受投资者投入实物，能同时引起资产和所有者权益同时增加。( ) 30.所有账户的左边均记录增加额，右边均记录减少额。( ) 31.根据一定期间的记账凭证全部汇总填制的凭证如“科目汇总表”是一种累计凭证。( ) 32.账户的基本结构是增加、减少、余额，故账户的格式设计即是这三方面的内容就可。( ) 33.制造费用分配表属于记账编制凭证。( ) 34.将记账凭证分为收款凭证、付款凭证、转账凭证的依据是凭证填制的手续和凭证的来源。( ) 35.会计科目仅是名称而已，若要体现会计要素的增减变化及变化后的结果则要借助于账户。( ) 36.设置会计科目与账户均是会计核算的方法。( ) 37.账户中的本期增加发生额，是增减相抵后的净增加额。( ) 38.账户对应关系是指某个账户内的借方与贷方的相互关系。( ) 39.“库存现金”账户与“银行存款”账户是一对固定的对应账户。( ) 40.一个账户的借方如果用来记录增加额，其贷方一定用来记录减少额。( ) 41.一般来讲，各类账户的期末余额与记录增加额的一方都在同一方向。( ) 42.企业所有者权益类账户的期末余额一定在贷方。( ) 43.负债及所有者权益类账户的结构应与资产类账户的结构一致。( ) 44.记账凭证按其所反映的经济内容不同，可以分为原始凭证.汇总凭证和累计凭证。( ) 45.付款凭证是只用于银行存款付出业务的记录凭证。( ) 46.记账凭证按填制的方式不同可分为专用记账凭证和通用记账凭证两种。( ) 47.原始凭证记录的是经济信息，而记账凭证记录的是会计信息。( ) 48.采用专用记账凭证，当发生现金和银行存款之间相互划转的经济业务时，为了避免重复记账，通常只编制付款凭证，不编制收款凭证。( ) 49.由于记账凭证是根据原始凭证编制的，因此所有的记账凭证都必须附有原始凭证。( ) 50.出纳员在办理收款或付款业务后，应在会计凭证上加盖“收讫”或“付讫”的戳记，以免重收或重付。( ) 51.在一笔经济业务中，如果既涉及现金和银行存款的收付，又涉及到转账业务时，应同时填制收(或付)款凭证和转账凭证。( ) 52.实收资本和银行借款构成了企业资金的主体。( ) 53.原材料的单位成本是购进原材料时从供货方取得的发票上列明的原材料的单价。( ) 54.期末，结转完工入库产品的生产成本以后，“生产成本”总账及所属明细分类账户应均无余额。( ) 55.“营业外收入”账户是用来核算企业发生的与企业生产经营无直接关系的各项收入的账户。( ) 56.核算企业向银行或其他金融机构借入的款项，应通过“应付账款”和“其他应付款”两个账户进行核算。( ) 67.财务成果是企业生产经营活动的最终成果，即利润或亏损。( ) 68.“制造费用”和“管理费用”账户的借方发生额都应于期末时采用一定的方法计入产品成本。( )。 69.企业销售产品向国家交纳的增值税是通过“营业税金及附加”账户来核算的。( )70.20××年1月31日，“本年利润”账户的贷方余额26 000元，表明1月份实现的利润总额。( ) 71.车间领用一般性消耗的材料，在会计处理上应增加管理费用。( ) 72.材料采购成本中的买价是指向购买方支付的采购账款。 ( ) 73.未分配利润等于“本年利润”账户的贷方余额减去“利润分配”账户的借方余额。( ) 74.增值税对企业的经营成本和损益核算没有影响。( ) 75.盈余公积是从销售收入中提取的公积金。( ) 76.企业专设销售机构的固定资产修理费用应计入销售费用。( ) 77.企业当年可供分配的利润包括当年实现的净利润和年初未分配利润。( ) 78.企业计提当年盈余公积的基数，不包括年初未分配利润。( ) 79.企业销售产品若开具了普通发票，会计核算时不需反映销售产品的销项税额。( ) 80.“制造费用”账户属费用成本类即损益类，故期末必定没有余额。( ) 81.企业实现利润，首先应按照国家规定提取盈余公积金。( ) 项目实训: 训练一 (一)目的 会资产的内容和种类。 (二)资料 大明公司20××年12月31日的资产如下: 1.厂房一栋，价值50 000元; 2.银行存款12 560元; 3.库存原材料500吨，价值48 000元; 4.尚未收回的货款32 000元; 5.在产品200件，价值8 642元; 6.土地使用权，价值100 000元; 7.生产甲产品专利权，价值20 000元; 8.库存甲产品1 000件，价值12 460元; 9.库存零用现金2 686元; 10.尚未兑现的应收票据3张，价值58 480元; 11.机器设备5台，价值150 000元。 (三)要求 指出上述资产项目归属的资产种类。 训练二 (一)目的 会负债和所有者权益的内容和种类。 (二)资料 红达公司20××年12月31日的负债和所有者权益构成如下: 1.欠付原材料供应单位货款6 800元; 2.投资者甲的资本额300 000元; 3.须于两年后偿还的银行借款400 000元; 4.应付票据1张 金额42 820元; 5.预收购货单位货款9 000元; 6.投资者乙的资本额200 000元; 向投资者分配利润50 000元; 7. 8.预提短期银行借款利息5 000元; 9.资本溢价42 800元; 10.未交增值税4 850元; 11.盈余公积金23 000元; 12.须于半年后偿还的银行借款50 000元; (三)要求 指出上述项目哪些归属负债项目 哪些归属所有者权益项目 并对负债项目 按流动负债和非流动负债分类。 训练三 (一)目的 会以文字描述经济业务并计算发生的经济业务对会计等式的影响。 (二)资料 大洋公司20××年初开业，3月份发生的六笔经济业务列示在下列等式里。 资产 负债 所有者权益 银行存款，应收账款，原材料，固定资产,应付账款，实收资本 期初 10000 4600 6600 10800 4200 27800 业务1 ，2100 ,2100 业务2 ,1000 ，1000 业务3 ，4000 ，4000 业务4 ，2000 ，2000 业务5 ,3500 ,3500 业务6 ，1000 ，3000 ，4000 (三)要求 1.根据上述资料 说明该公司3月份发生的经济业务内容。 2.计算经济业务变动对资产.负债及所有者权益变动的影响结果 并分析变动类型 训练四 (一)目的 会运用会计等式。 (二)资料 甲企业20××年12月31日的资产.负债和所有者权益的状况如下表所示: 资产 金额 负债及所有者权益 金额 库存现金 4 800 短期借款 38 000 银行存款 110 000 应付账款 25 000 应收账款 35 000 应交税费 4 000 原材料 60 200 长期借款 28 000 无形资产 100 000 实收资本 B 固定资产 A 资本公积 25 000 合 计 520 000 合 计 C (三)要求 根据上表回答: 1.表中应填的数据为:A. B. C. ; 2.计算该企业的流动资产总额; 3.计算该企业的负债总额; 4.计算该企业的净资产总额。 训练五 (一)目的 会计算经济业务对会计等式产生的影响 (二)资料 甲公司12月1日的资产.负债和所有者权益的状况如下表所示: 资 产 金 额 负债及所有者权益 金 额 库存现金 1 000 短期借款 7 000 银行存款 110 000 应付账款 34 000 应收账款 70 000 预收账款 80 000 原材料 200 000 应交税费 120 000 库存商品 90 000 长期借款 180 000 固定资产 350 000 实收资本 360 000 无形资产 100 000 资本公积 140 000 合 计 921 000 合 计 921 000 1.购入材料一批金额30 000元 材料已入库货款尚未支付; 2.购入材料一批金额70 000元 材料已入库货款用银行存款支付; 3.投资者追加投资投入机器设备一台 价值100 000元; 4.从银行借入短期资金80 000元 并存入银行; 5.收到购货单位归还前欠购货款40 000元 并存入银行; 6.采购员预借差旅费1 000元 用库存现金支付; 7.用银行存款归还短期借款50 000元; 8.接受A公司捐赠的机器设备一台 价值60 000元; 9.从银行提取现金80 000元 备发工资; 10.用盈余公积22 000转赠资本; 11.用银行存款30 000元支付前欠购货款; 12.用银行存款缴纳应交税费50 000元; 13.把现金16 000元送存银行。 (三)要求 1.根据上述经济业务 逐项分析其对资产.负债及所有者权益三类会计要素增减变动的影响。 2.计算12月末资产.负债及所有者权益三类会计要素的总额并列示出会计等式。 训练六 目的:训练会计要素的增减变动的计算 资料:甲公司20××年6月1日资产总额为l00万元，所有者权益总额为50万元。6月份发生下列经济业务: (1)将现金3 000元存入银行; (2)收到A公司投入新设备一台，价值5万元，增值税额8 500元，已交付生产使用; (3)从银行取得期限为3个月的借款10万元; (4)以银行存款偿还前欠B公司货款6万元; (5)经批准，将资本公积金10万元转增资本金; (6)经研究决定，向投资者分配利润3万元。 要求:根据上述资料列式计算该企业6月30日的资产总额.负债和所有者权益总额。 训练七 (一)目的 练习资金的筹集与退出业务的核算 (二)资料:长宏公司系增值税一般纳税人，20××年1月份筹集业务如下: 1.收到国家投入货币资金1 000 000元，已存入银行。 2.取得银行短期借款200 000元，暂存银行。 3.接受华光公司投入不需安装的新设备一台，经双方协商确认价值为100 000元，增值税17 000元。 4.临时借款50 000元到期，以银行存款归还。 5.以银行存款支付投资者利润30 000元。 6.接受长城公司以某项专有技术80 000元作为投资，经评估确认为60 000元。 7.以银行存款上缴所得税12 000元。 (三)要求 根据上述经济业务编制会计分录 训练八 (一)目的:练习供应过程的核算 (二)资料:长宏公司系增值税一般纳税人，20××年1月份采购业务如下: 1.从A 公司购入甲材料200公斤，单价100元，增值税进项额为3 400元，开出商业汇票一张抵付货款及增值税。 2.向下列公司购入甲材料，货款及增值税暂欠: B公司 500公斤 单价100元， 增值税8 500元; C公司 1000公斤 单价100元， 增值税17 000元。 3.以银行存款支付向A、B、C公司购入甲材料的运输费2 000元。 4.上项材料已到达，验收入库并按实际成本结转。 5.向B公司购入下列材料，货款及增值税暂欠: 乙材料:1 000公斤，单价50元，增值税8 500元; 丙材料:2 000公斤，单价60元，增值税20 400元。 6.以银行存款支付乙材料、丙材料共同发生的运输费900元(运输费按两种材料的重量比例分摊)。 7.以银行存款偿还上项采购所欠B、C公司的款项。 8.上项乙材料、丙材料已到达，验收入库并按实际成本结转。 (三)要求:根据上述经济业务编制会计分录。 训练九 (一)目的 练习生产过程的核算 (二)资料 长宏公司系增值税一般纳税人，20××年6月份生产业务如下: 1.从仓库发出材料: 金额单位:元 材料类别 A材料 B材料 合计 用途 数量(吨) 单价 金额 数量(吨) 单价 金额 金额 产品生产领用 其中:甲产品 40 300 12 000 30 200 6 000 18 000 乙产品 10 300 3 000 50 200 10 000 13 000 生产车间领用 10 200 2 000 2 000 管理部门领用 2 200 400 400 合计 50 300 15 000 92 200 18 400 33 400 2.从银行提取现金72 000元，以备发放工资。 3.以现金72 000元支付本月职工工资。 4.以银行存款支付生产车间房屋修理费1 800元。 5.分配结转本月工资费用，其中: 生产甲产品工人工资 40 000元; 生产乙产品工人工资 15 000元; 车间管理人员工资 9 000元; 厂部管理部门人员工资 8 000元; 合计 72 000元。 计提职工福利费。 6.按本月职工工资总额的14% 7.以银行存款支付下半年报刊杂志订阅费3 000元。 8.计提本月固定资产折旧2 600元，其中:车间使用固定资产折旧2 000元，厂部管理部门固定资产折旧600元。 9.采购员李兵因公出差，暂借差旅费2 000元，当即以现金支付。 10.李兵出差回来，报销差旅费2 200元，差额以现金支付。 11.以银行存款支付公司办公用品费1 300元 12.接银行通知，支付本季度短期借款利息1 200元，已从企业银行存款账户划转银行(本季度前两个月已预提了800元)。 13.按产品实际生产工时分配结转本月的制造费用(甲产品生产工时为12 000工时.乙产品生产工时为8 000工时)。 14.结转完工产品成本:甲产品500件，全部完工并验收入库，结转其生产成本，乙产品未完工。 训练十 (一)目的 练习销售过程的核算 (二)资料:长宏系增值税一般纳税人，20××年1月公司销售业务如下: 1(向星光公司销售A产品1 640件，单价500元，计价款82 0000元，增值税额13 940元，另用银行存款支付应用本企业负担的运杂费1 600元。货已发出，货款尚未收到。 2(向M公司销售B产品1 250件，@400元，计价款500 000元，另转让甲材料400kg，计价款20 000元，增值税额共计88 400元，另以银行存款支付代垫运费3 000元，货已发出，货款尚未收到。 3(用银行存款支付广告费80 000元。 4(以银行存款预付本季度产品展销场地费9 000元，并摊销应由本月负担的部分。 5(向光明公司发出A产品600件，@100元，B产品200件，@200元，价款共计100 000元，增值税额17 000元，结清前已预收款87 000元外，其余收到对方签发并承兑的商业汇票一张。 6(结转已销产品的销售成本和转让甲材料的成本，单位产品生产成本:A产品300元,件，B产品220元,件;甲材料单位成本40元。 7(计算并结转本月应纳增值税额(其中本月“应交增值税—进项税额” 23 340元)。 8(按本月应纳增值税额的7,和3,分别计算并结转应纳城建税和教育费附加 9(通过银行收到M公司违约的违约罚款收入3 000元，按规定作为营业外收入处理。 10(将各损益类账户余额(除本练习有关的损益类账户外，“管理费用”账户本月借方发生额50 000元，“财务费用”账户本月借方发生额2 1000元)结转至“本年利润”账户。 11(将本月实现的利润(视同于应税所得额)按税率25,计算并结转应缴所得税。 12(按本月税后利润的10,提取盈余公积。 13(从税后利润中应分配给投资者的利润为80 000元。 (三)要求 根据上述经济业务编制会计分录 训练十一 (一)目的 练习财务成果业务的核算 (二)资料 长宏公司20××年4月份其他业务如下: 1.以银行存款支付厂部业务招待费5 500元。 2.处理固定资产清理净收益2 000元。 3.以银行存款6 000元，支付违约罚款。 4.预提本月短期借款利息800元。 5.销售材料一批，增值税发票上注明该批材料货款为1 000元，增值税额170元，价款已全部收到并存入银行。 6.结转上述材料的销售成本700元。 7.采购员报销差旅费900元，原预借1 000元，余额退回。 8.本月发生的其他各项销售收入及销售成本.费用汇总如下: 主营业务收入: 80 000元; 主营业务成本: 41 000元; 营业税金及附加 4 000元; 销售费用 5 000元; 期末，结转各损益类账户。 9.按照本月利润总额的25%计算所得税并予以结转。 10.按净利润的10%计提法定盈余公积金。 11.企业决定向投资者分配利润10 000元。 12.年末将“本年利润”账户的余额转入“利润分配”。 13.年末将“利润分配”账户下各明细账户余额转入“未分配利润”明细账，并计算“未分配利润”明细账户的期末余额。 (三)要求 根据上述经济业务编制会计分录 训练十二 (一)目的 练习货币资金收付业务的核算 (二)资料 长宏公司20××年5月份发生如下经济业务事项: (1)采购甲材料，价款20 000元，款项通过银行转账支付，材料尚未验收入库。不考虑增值税等因素; (2)收到乙单位作为投资款500 000元，已存入银行账户; (3)向银行借人期限为6个月的借款50 000元; (4)采购员王钦预借差旅费2 000元，以现金支付; (5)从银行提取现金80 000元备发工资; (6)用现金发放职工工资80 000元; (7)购入机器设备一台，价值60 000元，以银行存款支付。 (8)王钦出差回来后报销差旅费l 700元，退回多余现金300 元。 (9)用银行存款50 000元归还以前欠款。 (三)要求 根据企业发生的下列经济业务编制会计分录。 训练十三 资料: 20××年12月份华光公司发生下列经济业务: (1)1日，向中信公司购入甲材料500kg，@200元，增值税率为17%，款项尚未支付。 (2)1日，根据购货合同，以银行存款24 000元预付中信公司购料款。 (3)2日，以银行存款1 800元偿还短期借款。 (4)2日，接银行收款通知，收到东风公司前欠货款50 000元已存入银行。 (5)4日，向四方公司购入乙材料1 500kg，@100元，增值税率为17%，款项以银行存款支付。 (6)4日，以银行存款3 000元支付购买甲、乙材料的运杂费(按材料重量比例分配运杂费)。 (7)5日，上述购入的甲、乙材料已办理入库手续，结转入库材料的实际成本。 (8)7日，归还前欠四方公司的货款32 000元。 (9)8日，收到某公司的投资款100 000元存入银行。 (10)9日，向东风公司销售A产品200件，@400元，增值税率为17%，款项尚未收到。 (11)11日，接银行收款通知，收到西南公司前欠货款15 000元已存入银行。 (12)12日，从银行提取现金120 000元备发工资。 (13)12日，以现金120 000元发放工人工资。 (14)15日，向银行借入为期6个月的借款28 000元，存入银行。 (15)16日，销售B产品600件，@800元，增值税率为17%，款项已存入银行。 (16)19日，以银行存款43 500元支付应交税费。 (17)22日，向西南公司销售A产品1 000件，@400元，增值税率为17%，款项尚未收到。 (18)24日，以银行存款18 000元支付销售产品的展览费。 (19)25日，收到东风公司前欠货款32 000元存入银行。 (20)27日，以库存现金500元购买行政管理部门的办公用品。 (21)28日，以银行存款归还前欠中信公司的货款27 000元。 (22)30日，收到一笔罚款收入1 000元存入银行。 (23)30日，银行扣贷款利息300元。 (24)31日，根据本月发料单(发出材料采用先进先出法)汇总公司材料使用情况(其中发出甲材料2 096kg，乙材料2 700kg)如表1-5所示。 表1-5 发料凭证汇总表 单位:元 应贷科目 应借科目 甲材料 乙材料 合计 A产品 200 000 150 000 350 000 生产成本 B产品 210 000 100 000 310 000 小 计 410 000 250 000 660 000 制造费用 机物料消耗 9 200 9 200 管理费用 修理费 20 000 20 000 合 计 419 200 270 000 689 200 (25)31日，计提本月生产用固定资产折2 000元，行政管理部门用固定资产折旧1 000元。 (26)31日，分配本月工资费用，应付工资总额为120 000元。 其中:A产品生产工人工资 40 000 B产品生产工人工资 45 000 车间管理技术人员工资 20 000 厂部行政管理人员工资 15 OOO (27)31日，按本月职工工资总额的14%提取应付福利费。 (28)31日，按生产工人工资比例分配并结转本月制造费用34 000元。 (29)31日，结转本月全部完工A产品的实际生产成本411 600元，全部完工B产品的实际生产成本379 300元。 (30)31日，结转本月已销A产品的实际成本300 000元，已销B产品的实际成本360 000元。 (31)31日，结转本月应交增值税，并按照应交增值税的7%和3%分别计算城市武汉建设税和教育费附加。 (32)31日，结转收入类账户和费用类账户至“本年利润”账户。 (33)31日，按实现利润总额(假定12月份利润总额等于全年应纳税所得额,所得税税率25%)计算应交所得税。 (34)31日，结转本年净利润。 (35)31日，按税后利润的10%计提盈余公积和50%分配投资者利润。 (36)31日，结转本年利润分配。 要求:根据上述经济业务编制记账凭证。 。 (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations.