财会知识测试题答案（167）

一、填空题：1、部门;2、《会计档案管理办法》;3、贷方;4、毁损;5、净额;6、折旧;7、返还;8、应付下级经费一应付下级补助;9、其他活动支出;10、专业。二、单项选择题：1、C;2、B;3、C;4、A;5、C;6、A;7、C;8、D;9、C;10、C。     

个人所得税优惠政策梳理(上)

个人所得税应税项目共有十一项,具体包括工资、薪金所得;个体工商户的生产、经营所得;对企事业单位的承包经营、承租经营所得;劳务报酬所得;稿酬所得;特许权使用费所得;利息、股息、红利所得;财产租赁所得;财产转让所得;偶然所得;经国务院财政部门确定征税的     

涉嫌犯罪的税务案件移送中若干问题

涉嫌犯罪的税务案件包括逃税案;抗税案;逃避追缴欠税案;骗取出口退税案;虚开增值税专用发票、用于骗取出口退税、抵扣税款发票案;伪造、出售伪造的增值税专用发票案;非法出售增值税专用发票案;非法购买增值税专用发票、购买伪造的增值税专用发票案;非法制造、出售非法制造的用于骗取出口退税、抵扣税款发票案;非法制造、出售非法制造的发票案;非法出售用于骗取出口退税、抵扣税款发票案。税务机关在依法查处上述违法行为过程中,发现违法行为涉及的金     

征稿

<正>竭诚欢迎海内外专家学者向《内蒙古财经学院学报》(综合版)赐稿!一、本刊设置下列栏目:高等教育研究;教学研究;德育、思政研究;法学研究;公共管理研究;数字化信息化研究;文学研究;数学研究;外语研究;图书、资料研究;职业教育、成人教育研究;多学科研究;大学生     

《内蒙古财经大学学报》稿约

一、本刊栏目经济管理研究;高等教育研究;教学研究;德育、思想政治研究;文史哲研究;法学研究;数字信息化(计算机系统)研究;数学研究;语言文学;图书资料研究;职业教育、成人教育研究。二、投稿须符合下列要求1.文稿字数一般不低于5000字。文稿内容务须翔实、主题明确、结构严谨、重点突出、论据充分、论述符合逻辑、文字流畅、制图和附表要合乎相应的规范。2.书写顺序:中英文章题目;中英文作者姓名及单位、邮政编码;中英文摘要;中英文关键词;正文;参考文献。中文题目一般不超过20个汉字。学术论文应有300字以内的内容摘要和3-8     

《内蒙古财经大学学报》稿约

一、本刊栏目 高等教育研究;教学研究;德育、思想政治研究;文史哲研究;法学研究;数字信,皂、化（计算机系统）研究;数学研究;语言文学;图书资料研究;职业教育、成人教育研究;经济管理研究。     

《南方金融》近期组稿重点及撰稿须知

一、组稿重点1、内地与港澳经济联动性研究;2、开放经济条件下货币政策有效性研究;3、人民币汇率问题研究; 4、房地产市场研究;5、存款准备金政策调整的效应研究;6、储蓄总量和结构变动规律研究;7、消费信贷与消费者行为关系研究;8、政策性银行业务转型绩效评价;9、利率市场化配套制度建设研究;10、构建多层次资本市场策略研究;11、“流程银行”的     

征稿

竭诚欢迎海内外专家学者向《内蒙古财经学院学报》(综合版)赐稿!一、本刊设置下列栏目:高等教育研究;教学研究;德育、思政研究;法学研究;公共管理研究;数字化信息化研究;文学研究;数学研究;外语研究;图书、资料研究;职业教育、成人教育研究;多学科研究;大学生论坛等。二、投稿须符合下列要求:1、投稿汉字字数一般不超过6000字,要求投寄打印稿。2、书写顺序:文题;作者姓名、单位、邮政编码;中文摘要;关键词;正文;参考文献。请将文题、作者单位、摘要、关键词译成英文。3、作者简介:姓名(出生年)、性别、民族、籍贯、职称、学位、主要研究方向。4、文中注释或参考文献一律采用文末注方式。如下:期刊类文献:作者     

《内蒙古财经大学学报》稿约

一、本刊栏目经济管理研究;高等教育研究;教学研究;德育、思想政治研究;文史哲研究;法学研究;数字信息化(计算机系统)研究;数学研究;语言文学;图书资料研究;职业教育、成人教育研究。1.文稿字数一般不低于5000字。文稿内容务须翔实、主题明确、结构严谨、重点突出、论据充分、论述符合逻辑、文字流畅、制图和附表要合乎相应的规范。2.书写顺序:中英文章题目;中英文作者姓名及单位、邮政     

征稿

竭诚欢迎海内外专家学者向《内蒙古财经学院学报》(综合版)赐稿!一、本刊设置下列栏目:高等教育研究;教学研究;德育、思政研究;法学研究;公共管理研究;数字化信息化研究;文学研究;数学研究;外语研究;图书、资料研究;职业教育、成人教育研究;多学科研究;大学生论坛等。二、投稿须符合下列要求:1、投稿汉字字数一般不超过6000字,要求投寄打印稿。2、书写顺序:文题;作者姓名、单位、邮政编码;中文摘要;关键词;正文;参考文献。请将文题、作者单位、摘要、关键词译成英文。3、作者简介:姓名(出生年)、性别、民族、籍贯、职称、学位、主要研究方向。4、文中注释或参考文献一律采用文末注方式。如下:期刊类文献:作者     

跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

微笑传递快乐 激情奉献奥运

前言：在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。