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电大会计电算化理论题电大会计电算化理论题 一、 系统管理和基础设置 系统管理员有权设置用户和用户权限、建立账套、设置备份计划、查看上机日志、设置或取消账套主管、账套引入、账套输出。 账套主管有权进行账套修改、设置备份计划,一个账套可以有多个账套主管。 账套号是账套的唯一标识,帐套号及启用会计日期设置后将不允许修改。 账套的启用可以在建立账套后直接启用,也可以在企业应用平台中的基础信息中再进行系统启用设置(此时只有账套主管才有权启用),各系统的启用时间必须大于或等于账套的启用时间。 二、 总账系统的初始设置 总账系统初始设置包...

电大会计电算化理论题
电大会计电算化理论 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 一、 系统管理和基础设置 系统管理员有权设置用户和用户权限、建立账套、设置备份计划、查看上机日志、设置或取消账套主管、账套引入、账套输出。 账套主管有权进行账套修改、设置备份计划,一个账套可以有多个账套主管。 账套号是账套的唯一标识,帐套号及启用会计日期设置后将不允许修改。 账套的启用可以在建立账套后直接启用,也可以在企业应用平台中的基础信息中再进行系统启用设置(此时只有账套主管才有权启用),各系统的启用时间必须大于或等于账套的启用时间。 二、 总账系统的初始设置 总账系统初始设置包括: 1参数设置:凭证:制单控制、凭证编号方式、凭证控制;资金及往来赤字控制是控制在制单时,当现金、银行科目的最新余额出现负数时,系统将予以提示。制单序时控制是指制单时,凭证编号必须按日期顺序排列。 账簿:明细账打印方式、明细账查询权限设置; 其他:部门排序方式、个人排序方式。 2会计科目设置:增加:有辅助核算要求的科目,必须在设置会计科目时进行辅助核算设置 修改:已被制过单或已录入期初余额,则不能修改该科目。 删除:有余额的科目不能删除,不能删除非未设科目。 一级科目代码要求:编码必须符合现行的会计制度。 3凭证类别设置:只设置一种,通常为记帐凭证。凭证类别设置 时,系统提供五种限制类型:借方必有、贷方必有、凭证必有、 凭证必无、无限制。 4期初余额录入:录入完毕,应试算平衡。试算不平衡,不能记 账,但可填制凭证;已记过账,则不能再录入、修改期初余额, 也不能执行结转上年余额。 5设置结算方式 6常用凭证定义 7常用摘要定义 8设置项目目录:项目大类定义 核算科目:一个项目大类可以指定多个科目,一个科目只能指定 一个项目大类。 项目结构 项目分类定义 项目目录 项目统计表反映各项目在对应科目下的期初余额、借贷方发生额 及期末余额汇总报表。 指定会计科目是指定出纳专管科目。 三、 总账系统日常业务处理 账务系统日常处理的内容:凭证管理、记账。 凭证填制的内容:1、凭证类别 2、凭证编号:由系统分类按月自动编制,对网络用户,若几个人同时制单,系统提供了一个参考凭证号,真正的凭证编号只有在凭证填制并经保存完毕后改出。 3、制单日期:随凭证号增大而增大(或相等),且大于等于业务日期 4、凭证体:摘要、科目、金额。摘要的输入:1直接输 2可选择常用摘要 3可打回车键,自动复制到下一行。辅助核算内容的输入:输入分录时同时输入。金额:方向不对,可按空格键调整,按“=”键可取当前凭证借贷方的差额到当前光标位置。 凭证修改:凭证类别和凭证编号不能修改 凭证查询的操作方法:总账/凭证/查询凭证 凭证审核要求:审核人和制单人不能是同一个人;凭证一经审核,就不能被修改、删除,只有取消审核签字后,才可以进行修改或删除。取消审核签字,只能有审核人自己进行; 对照式审核:记账凭证的二次输入。 出纳签字:与填制凭证可为同一人,涉及指定为现金科目和银行科目的凭证才需要签字,一经签字,凭证不能被修改、删除,只有取消签字后才可修改或删除,且只有签字人可取消凭证签字;并非审核凭证或记账的必要步骤。 凭证汇总:是按条件对记账凭证进行汇总并生成一张科目汇总表。 作废凭证不能被修改、审核、标错,但参与记账,数据为零,及相当于一张空凭证,可查询,账簿查询时,查不到作废凭证的数据,作废凭证可恢复。 整理凭证:将作废凭证彻底删除,并对未记账重新编号,记账后不能整理凭证断号。 冲销凭证:是针对已记账凭证由系统自动生成的一张红字冲销凭证,仍需审核、签字后记账。 外部系统传过来的凭证,只能在生成该凭证的系统中修改。 自动转账分录凭证生成:1设置:摘要、凭证类别、借贷方向(对应结转、期间损益结转不需要) 2生成(前提:相关经济业务入账后) 3审核(签字) 4记账 设置后年度内可根据需要多次生成 四、 记账、结账 记账:经审核的凭证才能记账,每月记账可多次,且可在月中进行。上月未记账或结账,本月不能记账;期初余额试算不平衡,不能记账。 对账: 期末的摊、提、结转业务具有严格的处理顺序 结账:本月有未记账凭证时,本月不能结账;上月未结帐,本月不能结账。总账与明细账对账不符,则不能结账,每月只能结账一次。结账主要是计算和结转各个会计科目的本期发生额和期末余额,同时结束本期的账务处理工作。取消结账:ctrl+shift+f6。 部门核算与管理中,部门收支 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 表是对各个部门或部分部门指定期间内的收入情况和费用开支情况汇总分析的报表。 银行对账:采用自动对账和手工对账相结合的方式进行,银行存款余额调解表是系统自动编制的。自动对账要求:对账单文件中一条 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 和银行日记账未达项文件中一条记录完全相同。 1、在用友ERP管理系统中,系统管理员不能进行以下何种操作,() A. 账套修改 B. 清除异常任务 C. 账套建立 D. 设置自动备份计划 2、用户可通过总账系统“个人往来账”功能对与单位内部职工发生的往来业务进行个人往来管理,但必须先在设置会计科目时将相关科目的辅助核算形式设为“个人往来”,下列科目中适合于设置为个人往来核算科目的有( )。 A. 预付账款 B. 应收账款 C. 应付账款 D. 其他应收款 17、以账套主管的身份注册进入系统管理,可以进行以下哪项操作,( ) A. 设置账套主管 B. 建立账套 C. 查看上机日志 D. 设置备份计划 28、( )可以作为区分不同账套数据的唯一标识。 A. 账套名称 B. 账套主管 C. 账套号 D. 单位名称 29、账套启用日期用于规定该企业用计算机进行业务处理的起点,一般指定年、月,其设定要求正确的是()。 A. 在业务处理之前(或同时) B. 必须与业务处理相同 C. 在业务处理之后 D. 没有要求 96、对所管辖的账套来说,( )是级别最高的,拥有所有模块的操作权限。 A.账套主管 B.操作人员 C.系统主管 D.单位领导 126、账务系统一般只允许( )注册进入系统管理。 A.系统管理员 B.单位领导 C.账套主管 D.系统管理员和账套主管 155、制单序时控制是指制单时,凭证编号必须按( )顺序排列。 A.时间 B.年份 C.日期 D.月份 190、( )有权在系统中建立企业账套。 A.系统管理员 B.销售总监 C.账套主管 D.企业老总 279、建账的内容一般不包括( )。 A.操作人员 B.编码规则 C.核算方法 D.单位基本信息 1、A 2、D 17、D 28、C 29、A 96、A 126、D 155、C 190、A 279、A 15、若凭证类别只设置一种,通常为( )。 A. 付款凭证 B. 收款凭证 C. 记账凭证 D. 转账凭证 30、( )是控制在制单时,当现金、银行科目的最新余额出现负数时,系统将予以提示。 A. 支票控制 B. 凭证控制 C. 制单序时控制 D. 资金及往来赤字控制 31、指定会计科目是指定( )专管科目。 A. 账套主管 B. 出纳 C. 系统管理员 D. 会计 32、红字余额在计算机内用( )表示。 A. 红字 B. 负数 C. 蓝字 D. 正数 33、“资金赤字控制”是指在制单时,当现金、银行科目的最新余额出现( )时,系统将予以提示。 A. 正数 B. 大于1000 C. 大于100 D. 负数 34、科目编码中的( )科目编码必须符合现行的会计制度。 A. 二级 B. 各级 C. 明细 D. 一级 36、( )是指制单时,凭证编号必须按日期顺序排列。 A. 凭证控制 B. 制单权限控制 C. 资金赤字控制 D. 制单序时控制 57、在总账系统中设置记账凭证类别时,下列会计科目中,可作为收款凭证“借方必有”科目的是( )。 A.银行存款 B.短期投资 C.短期借款 D.资本公积 69、会计科目建立的顺序是( )。 A.先建立明细科目再建立一级科目 B.先建立下级科目再建立上级科目 C.先建立上级科目再建立下级科目 D.不分先后 74、期初余额录入完毕后,应该( )。 A.试算平衡 B.输入凭证 C.记账 D.设置凭证类型 75、若科目编码级次定义为3-2-1,则下列不正确的科目编码描述是( )。 A.102011 B.102101 C.1020101 D.102110 97、下列( )不是会计科目设置的内容。 A.科目名称 B.科目编码 C.辅助核算方式 D.凭证类别 125、操作权限管理的实质是( )。 A.设置操作员的代码 B.设置操作员的权限 C.设置操作员的口令 D.设置操作员姓名 129、下列哪个不是项目设置的内容( )。 A.指定核算科目 B.定义项目目录 C.定义项目分类 D.凭证类别设置 131、若某一科目即有一级科目又有二级科目,输入科目余额时应()。 A.只输入一级科目余额 B.两者都输入 C.输入哪一个都可以 D.只输入二及科目余额 148、在总账系统中设置记账凭证类别时,往往对制单所用科目有一定限制,如转账凭证,通常可以限定为( )类型。 A.贷方必有现金科目或银行科目 B.凭证必无现金科目或银行科目 C.借方必有现金科目或银行科目 D.凭证必有现金科目或银行科目 158、科目编码中的( )科目编码必须符合现行的会计制度。 A.一级 B.二级 C.各级 D.明细 169、若凭证类别只设置一种,通常为( )。 A.收款凭证 B.记账凭证 C.付款凭证 D.转账凭证 174、在进行科目编码设置时,必须输入( )。 A.科目编码 B.外币 C.助记码 D.英文科目名称 175、“资金赤字控制”是指在制单时,当现金、银行科目的最新余额出现()时,系统将予以提示。 A.负数 B.大于100 C.大于1000 D.正数 176、( )是指制单时,凭证编号必须按日期顺序排列。 A.资金赤字控制 B.制单权限控制 C.制单序时控制 D.凭证控制 191、账务系统的初始设置一般由( )来进行。 A.系统管理员 B.财务主管 C.出纳 D.会计 193、在用友U8软件中,银行存款科目必须设置为( ),才能进行银行对账工作。 A.日记账 B.多栏账 C.银行账 D.明细账 194、下列( )是账务系统日常业务处理的内容。 A.凭证类别设置 B.期初余额录入 C.会计科目设置 D.凭证审核 195、( )是控制在制单时,当现金、银行科目的最新余额出现负数时,系统将予以提示。 A.支票控制 B.资金及往来赤字控制 C.制单序时控制 D.凭证控制 196、红字余额在计算机内用( )表示。 A.红字 B.正数 C.蓝字 D.负数 207、( )余额在计算机内用负数表示。 A.借方 B.红字 C.蓝字 D.贷方 220、下列( )不属于系统控制参数的设置。 A.资金赤字控制 B.制单序时控制 C.明细权限设置 D.会计科目设置 243、设置会计科目编码时,必须是( )。 A.一级科目编码 B.助记码 C.科目全编码 D.明细科目编码 251、下列( )不是账务系统初始设置的内容。 ( ) A.凭证类别设置 B.期初余额录入 C.凭证输入 D.会计科目设置 252、对于“转账凭证”类别设置限制类型,一般选择()。 A.凭证必无 B.凭证必有 C.贷方必有 D.借方必有 273、下列对于会计科目的描述,不正确的是( )。 A.已录入期初余额的科目不能直接修改 B.没有余额的末级科目可以直接删除 C.已制过单的科目不能直接修改 D.已有余额的科目可以直接删除 282、期初余额试算不平衡,将( ) A.不能填制凭证 B.不能删除期初余额 C.不能记账 D.不能修改期初余额 305、余额和累计发生额的录入要从( )开始。 A.明细科目 B.最末级科目 C.一级科目 D.二级科目 58.关于会计科目设置原则,正确的是______。 A、系统内的会计科目设置可参照国家制度,不用完全遵照 B、会计科目的设置应当遵循会计科目的编码 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 C、科目要保持稳定,会计年中不能删除任何科目无论使用与否 D、科目设置只对总账模块有用,和其他模块无关 59.关于新增会计科目的操作,描述错误的是______。 A、新增科目要遵循会计科目编码规则,系统允许科目编码使用英文字母 B、同级的明细科目,可以在用到时再添加 C、新增科目时,暂时用不到的辅助核算项可不勾选,用时再选 D、系统不是在任何时候都允许对任意科目进行新增操作的 60.关于修改科目的操作,描述错误的是______。 A、已有余额的科目就不能直接为其增加下级科目了 B、已被使用过的科目不能再新增下级科目了 C、科目名称不能随时修改 D、科目保存以后,科目编码不可以修改 61.关于删除科目的说法,______是正确的。 A、被删除的科目不必为末级科目 B、被删除的科目,一定是本年度未被使用过的 C、被删除科目可以有余额 D、被删除的科目可以通过恢复功能进行复原 62.关于指定科目的主要功能描述错误的是______。 A、确定主管会计专管科目 B、被指定科目在制凭证过程中可进行支票和资金赤字控制 C、指定需填写现金流量项目的科目 D、指定现金和银行的所有末级科目 15、C 30、D 31、B 32、B 33、D 34、D 36、D 57、A 69、C 74、A 75、C 97、D 125、B 129、D 131、D 148、B 158、A 169、B 174、A 175、A 176、C 191、B 193、C 194、D 195、B 196、D 207、B 220、D 243、C 251、C 252、A 273、D 282、C 305、B 58、B 59、C 60、C 61、B 62、A 3、在总账系统中,已记账凭证的查询应通过下列( )界面进行。 A. 凭证/查询凭证 B. 凭证/常用凭证 C. 账表/科目账 D. 凭证/填制凭证 、关于总账系统记账凭证录入功能,下列说法中不正确的是( )。 4 A. 当前新增分录完成后,按回车键,系统可以将摘要自动复制到下一分录行。 B. 凭证日期应随凭证号递增而递增,并且大于等于业务日期。 C. 对于定义了辅助核算的科目,应在输入每笔分录时,同时输入辅助核算的内容。 D. 凭证金额合计栏由计算机自动计算借方科目和贷方科目的金额合计数并显示 5、关于总账系统自动转账分录凭证生成,下列说法中不正确的是( )。 A. 系统按设定的自动转账分录生成转账凭证后自动审核凭证并记账 B. 相关自动转账分录只能在某些相关经济业务入账后使用,否则计算金额时会发生差错。 C. 同一张自动转账凭证,年度内可根据需要多次生成,但每月一般只需结转一次。 D. 独立自动转账分录可以在任何时候用于填制机制凭证 16、( )具有严格的处理顺序。 A. 系统初始化 B. 账簿输出 C. 出纳管理 D. 期末的摊、提、结转业务 19、在总账系统中录入有数量核算要求的记账凭证时,系统根据“数量×单价”自动计算出金额,并将金额先放在借方,如果方向不符,用户可以使用()调整金额方向。 A. 空格键 B. 回车键 C. shift键 D. F2键 20、对于总账系统“审核凭证”功能,下列说法中错误的是( )。 A. 对已审核凭证可以由审核人自己或是会计主管取消审核签字 B. 审核人和制单人不能是同一人 C. 对于错误的记账凭证,可以通过计算机在凭证上标明“有错”字样。 D. 作废凭证不能被审核,也不能被标错。 58、在总账系统“凭证审核”功能中,可以对记账凭证进行对照式审核,所谓对照式审核,是指( )。 A.通过将记账凭证与原始单据进行对比,达到系统自动审核凭证的目的。 B.通过将记账凭证与账簿记录进行对比,达到系统自动审核凭证的目的。 C.通过对记账凭证的二次输入,达到系统自动审核凭证的目的。 D.通过将记账凭证与其他系统的记录进行对比,达到系统自动审核凭证的目的。 60、下列自动转账分录中,属于独立自动转账分录的是( )。 A.销售成本结转自动转账分录 B.期间损益结转自动转账分录 C.制造费用结转自动转账分录 D.固定资产计提折旧自动转账分录 67、凭证体包括的内容有摘要、科目、辅助信息和( )。 A.凭证类型 B.制单日期 C.附件数 D.金额 68、当输入的科目名称有重名时,系统会( )。 A.不能通过 B.提示修改重名科目 C.自动提示重名科目供选择 D.任选一个输入 72、凭证一旦输入并保存,则( )不能修改。 A.凭证编号 B.制单日期 C.摘要 D.金额 73、转账凭证模板中各科目的数据主要是从( )中提取的。 A.账簿 B.报表 C.原始凭证 D.记账凭证 100、( )提供的是常用会计凭证的模板。 A.常用凭证 B.自由项 C.自定义项 D.常用摘要 102、按( )键可取当前凭证借贷方的差额到当前光标位置。 A.* B.= C.+ D.- 104、对于网络用户,如果是几个人同时制单,系统将提示一个( )。 A.参考凭证号 B.空凭证号 C.固定凭证号 D.0001凭证号 132、下列关于凭证审核,正确的是( )。 A.审核员和制单员可以为同一个人 B.审核后的凭证需取消审核才能修改 C.未经审核的凭证也可记账 D.审核后的凭证还要出纳签字 152、计算机方式下,一张凭证中可填写的行数()。 A.有限制 B.最多为10行 C.最多为5行 D.无限制 170、凭证编号一般按( )每月自动编号。 A.凭证类别 B.附件数 C.凭证日期 D.金额大小 172、若设置了“凭证需出纳签字”参数,则对于收款凭证和付款凭证不仅须审核签字还需( )签字。 A.会计 B.出纳 C.账套主管 D.系统管理员 192、下列( )不是账务系统日常业务处理的内容。 A.凭证记账 B.凭证审核 C.凭证输入 D.期初余额录入 208、凭证编号既可以按凭证类别按()自动编号,也可以手工编号。 A.年 B.季 C.日 D.月 209、外部系统传过来的凭证( )。 A.只能在生成该凭证的系统中修改 B.在总账系统中可做部分修改 C.不能审核 D.可以在总账系统中修改 217、结转生成的记账凭证,( )。 A.不能修改 B.需要进行审核 C.不需记账 D.不需审核 218、( )不能被审核,也不能被标错。 A.出纳凭证 B.转账凭证 C.未记账凭证 D.作废凭证 227、在总账系统中,用户可通过()功能彻底删除已作废记账凭证。 A.“冲销凭证” B.“删除分录” C.“作废凭证” D.“整理凭证” 230、通常,( )科目需要由出纳签字。 A.现金、银行存款 B.资产类 C.应收、应付 D.负债类 231、输入凭证科目时,必须是( )。 A.明细科目 B.一级科目 C.二级科目 D.末级科目 241、凭证体包括的内容有( )、科目、辅助信息和金额。 A.摘要 B.附件数 C.制单日期 D.凭证类型 244、关于使用红字冲销法生成的凭证,下列说法正确的是()。 A.不需审核 B.都不对 C.仍需审核 D.不能记账 245、期末结转工作是一项比较复杂的工作,应由()进行。 A.会计 B.出纳 C.指定的专人 D.计算机维护员 246、下列操作不能由计算机自动进行的是()。 A.自动结转 B.结账过程 C.凭证审核 D.记账过程 253、对于已作废的凭证,下列说法不正确的是()。 A.不能审核 B.不能修改 C.不能查询 D.可以记账 258、只能由( )取消某张凭证的审核签字。 A.系统管理员 B.凭证的原审核人 C.制单人 D.账套主管 267、机制凭证是指( )。 A.计算机自动生成的凭证 B.计算机打印的凭证 C.输入计算机的凭证 D.规范的记账凭证 269、凭证编号每月都从( )号开始。 A.0001 B.1 C.001 D.01 270、输完凭证后,要对凭证进行审核,应先()。 A.凭证查询 B.凭证修改 C.记账 D.更换操作员 298、对于已作废的凭证,可以通过()功能将其彻底删除。 A.凭证删除/整理 B.凭证审核 C.凭证记账 D.凭证修改 301、输完凭证后,要对凭证进行审核,可通过()操作来更换操作员。 A.重新更换 B.重新登录 C.重新注册 D.重新修改 69.总账期初数据不平衡引起的直接后果______。 A、不能填制凭证 B、不能审核凭证 C、不能对凭证记账 D、其他模块无法启用 71.填制凭证时不是必须有数据的项是______。 A、凭证类别 B、凭证日期 C、附单据数 D、审核人 3B 4B 5A 16D 19A 20A 58C 60D 67D 68C 72A 73A 100A 102B 104A 132B 152D 170A 172B 192D 208D 209A 217B 218D 227D 230 A 231D 241A 244C 245C 246C 253C 258B 267A 269A 270D 298A 301C 69C 71C 35、下列关于记账操作,错误的是( )。 A. 未审核的凭证不能记账 B. 每月记账可以多次 C. 每月记账只能一次 D. 记账可以在月中进行 37、( )具有严格的处理顺序。 A. 账簿输出 B. 期末的摊、提、结转业务 C. 出纳管理 D. 系统初始化 59、对于总账系统凭证记账功能,下列说法中不正确的是( )。 A.第一次记账时,如果期初余额试算不平衡,不能记账 B.记完账后不能整理凭证断号 C.未审核凭证和作废凭证不能记账 D.如果有不平衡凭证时不能记账 71、下列关于结账操作,正确的是( )。 A.结账后可输入本月凭证 B.结账后可输入下月凭证 C.结账每月可以多次 D.有未审核的凭证可以结账 95、年度数据结转时,( )的结转最后完成。 A.采购管理 B.应付款管理 C.总账 D.工资管理 101、如果有未记账的当月凭证,系统将不能( )。 A.修改该凭证 B.输出账簿 C.结账 D.审核该凭证 103、( )的情况下,可以结账。 A.没有未记账凭证 B.没有未审核凭证 C.本月有未记账凭证 D.上月有未记账凭证 118、用友ERP-U8总账系统中,以下关于结账的意义,说法不正确的是哪一项, A.结账就是终止本月的账务处理工作。 B.结账就是计算和结转各账簿的本期发生额和期末余额。 C.结账就是计算本月各科目的本期借贷方累计发生额和期末余额。 D.结账工作每月进行一次。 127、( )是对账簿内数据进行核对,以检查记账是否正确,以及账簿是否平衡。 A.试算平衡 B.对账 C.结账 D.记账 130、只能对( )凭证进行记账。 A.已确认 B.已修改 C.已审核 D.已保存 153、下列关于记账操作,错误的是( )。 A.每月记账可以多次 B.未审核的凭证不能记账 C.每月记账只能一次 D.记账可以在月中进行 156、结账后就不能再输入( )。 A.支票登记簿 B.该月凭证 C.常用摘要 D.下月凭证 157、下列( )属于期末业务处理。 A.结账 B.会计科目设置 C.凭证审核 D.记账 166、在总账系统中,采用自定义转账分录生成机制凭证前,需要做好以下哪项 工作, A.本月发生的经济业务已制成凭证,已审核但未记账。 B.本月发生的经济业务已制成凭证,但未审核记账。 C.本月发生的经济业务已制成凭证,已审核已记账。 D.本月发生的经济业务已制成凭证,已审核已记账且已结账。 219、下列操作能由计算机自动进行的是( )。 A.记账过程 B.凭证输入 C.凭证审核 D.凭证修改 232、记账操作,每月进行( )。 A.二次 B.一次 C.多次 D.三次 266、下列关于记账操作,正确的是( )。 A.每月记账只能一次 B.记账只能在月末进行 C.每月记账可以多次 D.记账后的凭证可直接修改 280、结账操作,每月进行( )。 A.三次 B.一次 C.多次 D.二次 287、下列关于结账操作,错误的是( )。 A.上月未结账本月无法结账 B.结账每月只能一次 C.结账每月可以多次 D.结账在月末进行 291、( )后就不能再输入当月凭证。 A.记账 B.结账 C.凭证审核 D.凭证汇总 )的当月凭证,系统将不能结账。 306、如果有未( A.审核 B.查询 C.输入 D.打印 308、期末结转业务是企业在每个会计期间( )之前都要进行的固定业务。 A.结账 B.记账 C.出纳签字 D.凭证审核 35C 37B 59C 71B 95C 101C 103A 118C 127B 130C 153C 156B 15 7A 166C 219A 232C 266C 280B 287C 291B 306A 308A 总账、报表模块各100分,总分200分,双及格。每个模块包含: 单选题 15题,共15分 多选题 5题,共10分 判断题 15题,共15分 实操题 10题,共60分 1、客观题:实验指导手册中的习题 2、实操题:网上课堂中的U872总账报表题库(即运行盘中的 练习题 用券下载整式乘法计算练习题幼小衔接专项练习题下载拼音练习题下载凑十法练习题下载幼升小练习题下载免费 ) (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.
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