初级会计考试用书中公2021全国会计专业技术资格考试辅导用书会计专业技术资格考试考点精练2000题初级经济法基础
《中公版·2021全国会计专业技术资格考试辅导用书:会计专业技术资格考试考点精练2000题经济法基础》针对无纸化考试的要求,精选了大量的题目,具体分为基础篇和提高篇。
基础篇部分着眼于基础练习,与考点精讲的考点相结合,有助于考生加深对各考点的理解,夯实理论基础;提高篇综合考查各考点内容,帮助考生提升解决综合问题的能力。基础篇和提高篇的划分顺序符合考生由浅入深、循序渐进的学习过程,能帮助考生更好地巩固所学知识。
《中公版·2021全国会计专业技术资格考试辅导用书:会计专业技术资格考试考点精练2000题经济法基础》是中公教育会计研究院根据2021年初级会计职称考试大纲、近几年真题编写的。全书分为两个部分。
*部分基础篇,包含了法律基础,民事争议纠纷的解决途径,行政争议纠纷的解决途径,会计机构和会计人员,会计核算,会计监督,会计职业道德,违反会计法律制度的法律责任,银行结算账户,票据,非票据结算方式,违反支付结算法律制度的法律责任,税收法律制度概述,增值税法律制度,消费税法律制度,企业所得税法律制度,个人所得税法律制度,房地产相关法律制度,车辆、资源相关法律制度,其他相关税收法律制度,税务管理,税款征收与税务检查,税收法律责任,劳动合同法律制度,社会保险法律制度等考点。
第二部分提高篇,包含了会计法律制度,支付结算法律制度,税收法律制度,劳动合同法律制度与社会保险法律制度4个综合练习部分。
精练一总论
考点1法和法律、法律关系
参考答案及解析
考点2法律事实
参考答案及解析
考点3法的形式和分类
参考答案及解析
考点4仲裁
参考答案及解析
考点5民事诉讼
参考答案及解析
考点6行政复议
参考答案及解析
基础篇精练一会计概述考点1会计概念、职能和目标
高频考点关键词
1.(单选)会计人员在进行会计核算的同时,对特定主体经济活动和相关会计核算的真实性、合法性、合理性进行审查,称为会计的()。
A.反映职能B.核算职能
C.监督职能D.分析职能
2.(单选)下列各项中,属于会计工作基本职能的是()。
A.会计决策B.会计核算
C.会计监督D.会计预测
3.(单选)下列关于会计核算和会计监督关系的表述,不正确的是()。
A.会计监督与会计核算没有什么必然的关系
B.两者之间密切相关,相辅相成,辩证统一
C.会计核算是会计监督的前提
D.会计监督是会计核算的保障
4.(单选)下列各项中,属于会计监督职能的是()。
A.审查经济活动是否符合国家法律法规
B.确认经济活动是否应该或能够进行会计处理
C.记录经济活动的内容
D.通过编制财务报告的形式向有关方面和人员提供会计信息
Shipping Overview:
• Shipping: Standard Domestic Shipping within the United States charges USD 4.99. Standard International Shipping from United Kingdom, Germany and Japan to the United States charges 14.99.
• Order Processing: Please allow 1-2 business days for order processing and preparation before shipment.
• Domestic Shipping: Orders within the U.S. are shipped via USPS or FedEx, depending on the origin of the product. The average transit time is 3-7 business days.
• International Shipping: Currently, we only ship within the USA.
• Tracking Information: Every order is trackable. You will receive a tracking number once your order has been shipped. Products may be shipped from various global fulfillment centers.
Shipping Delays:
Please note that shipping times may vary due to factors beyond our control, such as weather conditions, natural disasters, or peak holiday periods. While we strive to ensure timely delivery, the exact arrival time cannot be guaranteed and is managed by the shipping carrier.
Shipping Options:
-
Standard Delivery: Most orders are shipped within 3-7 business days. Larger items may utilize LTL shipping for safe handling.
-
Handling Time: We handle shipments on business days (Monday - Friday), with a preparation time of 1-2 days.
-
Additional Charges: Some items require additional shipping charges due to their size, weight, or special handling. These charges are specified on the product pages and are not eligible for shipping discounts.
-
Exclusions: Gift cards, packaging, taxes, and prior purchases do not count toward the minimum purchase requirement for free shipping. This offer is valid only for shipments to U.S. addresses, including Puerto Rico.
Delivery Details:
-
Estimates: Standard shipping within the US typically takes 3-7 business days. These are estimates and not guarantees.
-
Shipping Restrictions: We ship to all 50 states, Washington, DC, U.S. territories, and APO/FPO/DPO addresses. Shipping options vary based on the delivery address.
-
Remote Areas: Shipments to remote areas may incur additional charges or require pickup from a nearby shipping partner’s location.
Shipping Confirmation:
You will receive a shipping confirmation email with a tracking number as soon as your order is dispatched. If you do not receive this email immediately, please be assured that your items will arrive within the estimated delivery window provided at checkout.
Order Modifications:
If you need to cancel or modify your order, please contact our customer support immediately.
Issues with Delivery:
If your order shows as delivered but you have not received it, please contact the shipping carrier directly to resolve the issue. For persistent problems, contact our customer service at cs@everymarket.com.
Customer Support:
Our team is available 24/7 to assist you with any questions or concerns regarding your order. We are committed to ensuring a smooth shopping experience.
Return & Refund Policy Overview
Please review our return and refund policies below to ensure a smooth transaction process.
Return Policy
-
Duration: You have 30 days from receiving your item to initiate a return.
-
Condition: Items must be unworn, unwashed, with original tags and packaging intact.
-
Shipping Costs: Customers are responsible for return shipping costs.
-
Packaging: Ensure returned items are well-packaged to avoid damage during transit.
-
Tracking: Use a trackable and insured shipping method as we are not liable for items lost or damaged on return.
-
Initiating a Return: Contact us at cs@everymarket.com to start your return. We will provide a return shipping label and instructions upon approval. Returns without prior approval will not be accepted.
How to Return
-
Method: Returns must be sent back by mail to the address provided in the return instructions.
Return Label
-
Defective Products: Return labels are provided for defective items.
-
Non-Defective Returns: Customers are responsible for obtaining their return shipping label.
Product Conditions for Return
-
Eligible Products: Returns are only accepted for items in new condition.
Nonreturnable Items
Certain items are not eligible for return:
-
Electronic devices after 30 days (e.g., computers, laptops, Kindles)
-
Gift cards, prepaid game cards
-
Perishable goods, live insects, some jewelry, some health and personal care items
-
Customized or personalized products
-
Items with special shipping restrictions
Refund Policy
-
Window: Eligible products may be returned within 30 days of delivery for a refund.
-
Refund Method: Refunds are processed to the original payment method or as store credit for items purchased with gift cards.
-
Processing Time: Refunds are processed within 3-5 business days after we receive the return; please allow additional time for shipping and bank processing.
Claims
Inspect your order upon arrival and report any defects, damages, or incorrect items immediately to allow us to address the issue. For claims, contact our support team with details of the issue.
Exchange Policy
For the quickest service, return your original item and place a new order for the desired product once your return is accepted.
Return Address
EveryMarket Customer Service 2101 E Terra Ln, O'Fallon, MO 63366
Customer Support
Available 24/7 for any questions or assistance needed:
-
Phone: +1 636-312-5925
-
Email: cs@everymarket.com
《中公版·2021全国会计专业技术资格考试辅导用书:会计专业技术资格考试考点精练2000题经济法基础》针对无纸化考试的要求,精选了大量的题目,具体分为基础篇和提高篇。
基础篇部分着眼于基础练习,与考点精讲的考点相结合,有助于考生加深对各考点的理解,夯实理论基础;提高篇综合考查各考点内容,帮助考生提升解决综合问题的能力。基础篇和提高篇的划分顺序符合考生由浅入深、循序渐进的学习过程,能帮助考生更好地巩固所学知识。
《中公版·2021全国会计专业技术资格考试辅导用书:会计专业技术资格考试考点精练2000题经济法基础》是中公教育会计研究院根据2021年初级会计职称考试大纲、近几年真题编写的。全书分为两个部分。
*部分基础篇,包含了法律基础,民事争议纠纷的解决途径,行政争议纠纷的解决途径,会计机构和会计人员,会计核算,会计监督,会计职业道德,违反会计法律制度的法律责任,银行结算账户,票据,非票据结算方式,违反支付结算法律制度的法律责任,税收法律制度概述,增值税法律制度,消费税法律制度,企业所得税法律制度,个人所得税法律制度,房地产相关法律制度,车辆、资源相关法律制度,其他相关税收法律制度,税务管理,税款征收与税务检查,税收法律责任,劳动合同法律制度,社会保险法律制度等考点。
第二部分提高篇,包含了会计法律制度,支付结算法律制度,税收法律制度,劳动合同法律制度与社会保险法律制度4个综合练习部分。
精练一总论
考点1法和法律、法律关系
参考答案及解析
考点2法律事实
参考答案及解析
考点3法的形式和分类
参考答案及解析
考点4仲裁
参考答案及解析
考点5民事诉讼
参考答案及解析
考点6行政复议
参考答案及解析
基础篇精练一会计概述考点1会计概念、职能和目标
高频考点关键词
1.(单选)会计人员在进行会计核算的同时,对特定主体经济活动和相关会计核算的真实性、合法性、合理性进行审查,称为会计的()。
A.反映职能B.核算职能
C.监督职能D.分析职能
2.(单选)下列各项中,属于会计工作基本职能的是()。
A.会计决策B.会计核算
C.会计监督D.会计预测
3.(单选)下列关于会计核算和会计监督关系的表述,不正确的是()。
A.会计监督与会计核算没有什么必然的关系
B.两者之间密切相关,相辅相成,辩证统一
C.会计核算是会计监督的前提
D.会计监督是会计核算的保障
4.(单选)下列各项中,属于会计监督职能的是()。
A.审查经济活动是否符合国家法律法规
B.确认经济活动是否应该或能够进行会计处理
C.记录经济活动的内容
D.通过编制财务报告的形式向有关方面和人员提供会计信息
Shipping Overview:
• Shipping: Standard Domestic Shipping within the United States charges USD 4.99. Standard International Shipping from United Kingdom, Germany and Japan to the United States charges 14.99.
• Order Processing: Please allow 1-2 business days for order processing and preparation before shipment.
• Domestic Shipping: Orders within the U.S. are shipped via USPS or FedEx, depending on the origin of the product. The average transit time is 3-7 business days.
• International Shipping: Currently, we only ship within the USA.
• Tracking Information: Every order is trackable. You will receive a tracking number once your order has been shipped. Products may be shipped from various global fulfillment centers.
Shipping Delays:
Please note that shipping times may vary due to factors beyond our control, such as weather conditions, natural disasters, or peak holiday periods. While we strive to ensure timely delivery, the exact arrival time cannot be guaranteed and is managed by the shipping carrier.
Shipping Options:
-
Standard Delivery: Most orders are shipped within 3-7 business days. Larger items may utilize LTL shipping for safe handling.
-
Handling Time: We handle shipments on business days (Monday - Friday), with a preparation time of 1-2 days.
-
Additional Charges: Some items require additional shipping charges due to their size, weight, or special handling. These charges are specified on the product pages and are not eligible for shipping discounts.
-
Exclusions: Gift cards, packaging, taxes, and prior purchases do not count toward the minimum purchase requirement for free shipping. This offer is valid only for shipments to U.S. addresses, including Puerto Rico.
Delivery Details:
-
Estimates: Standard shipping within the US typically takes 3-7 business days. These are estimates and not guarantees.
-
Shipping Restrictions: We ship to all 50 states, Washington, DC, U.S. territories, and APO/FPO/DPO addresses. Shipping options vary based on the delivery address.
-
Remote Areas: Shipments to remote areas may incur additional charges or require pickup from a nearby shipping partner’s location.
Shipping Confirmation:
You will receive a shipping confirmation email with a tracking number as soon as your order is dispatched. If you do not receive this email immediately, please be assured that your items will arrive within the estimated delivery window provided at checkout.
Order Modifications:
If you need to cancel or modify your order, please contact our customer support immediately.
Issues with Delivery:
If your order shows as delivered but you have not received it, please contact the shipping carrier directly to resolve the issue. For persistent problems, contact our customer service at cs@everymarket.com.
Customer Support:
Our team is available 24/7 to assist you with any questions or concerns regarding your order. We are committed to ensuring a smooth shopping experience.
Return & Refund Policy Overview
Please review our return and refund policies below to ensure a smooth transaction process.
Return Policy
-
Duration: You have 30 days from receiving your item to initiate a return.
-
Condition: Items must be unworn, unwashed, with original tags and packaging intact.
-
Shipping Costs: Customers are responsible for return shipping costs.
-
Packaging: Ensure returned items are well-packaged to avoid damage during transit.
-
Tracking: Use a trackable and insured shipping method as we are not liable for items lost or damaged on return.
-
Initiating a Return: Contact us at cs@everymarket.com to start your return. We will provide a return shipping label and instructions upon approval. Returns without prior approval will not be accepted.
How to Return
-
Method: Returns must be sent back by mail to the address provided in the return instructions.
Return Label
-
Defective Products: Return labels are provided for defective items.
-
Non-Defective Returns: Customers are responsible for obtaining their return shipping label.
Product Conditions for Return
-
Eligible Products: Returns are only accepted for items in new condition.
Nonreturnable Items
Certain items are not eligible for return:
-
Electronic devices after 30 days (e.g., computers, laptops, Kindles)
-
Gift cards, prepaid game cards
-
Perishable goods, live insects, some jewelry, some health and personal care items
-
Customized or personalized products
-
Items with special shipping restrictions
Refund Policy
-
Window: Eligible products may be returned within 30 days of delivery for a refund.
-
Refund Method: Refunds are processed to the original payment method or as store credit for items purchased with gift cards.
-
Processing Time: Refunds are processed within 3-5 business days after we receive the return; please allow additional time for shipping and bank processing.
Claims
Inspect your order upon arrival and report any defects, damages, or incorrect items immediately to allow us to address the issue. For claims, contact our support team with details of the issue.
Exchange Policy
For the quickest service, return your original item and place a new order for the desired product once your return is accepted.
Return Address
EveryMarket Customer Service 2101 E Terra Ln, O'Fallon, MO 63366
Customer Support
Available 24/7 for any questions or assistance needed:
-
Phone: +1 636-312-5925
-
Email: cs@everymarket.com
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