试题与答案

某省省级行政事业单位按照省级财政部门要求,参照执行中央级行政事业单位国有资产管理、部

题型:问答题

题目:

某省省级行政事业单位按照省级财政部门要求,参照执行中央级行政事业单位国有资产管理、部门预算管理等规定,并已实行国库集中支付制度。该省农业厅有甲、乙、丙等下属事业单位。2012年7月,该省农业厅财务处负责人组织有关人员召开工作会议,对下列事项进行研究。关于对下属单位的管理事项(1)省政府决定自2012年7月1日起调整提高公务员津贴标准,省属事业单位参照执行。本厅所属各事业单位按照规定标准提出增加人员经费基本支出预算共计4500万元的申请。会议建议审核同意并报省财政厅。(2)甲单位由于2012年上半年取得的事业收入超出预算较多,申请根据实际超收收入调整增加2012年下半年日常公用经费基本支出预算中的出国考察费,会议建议审核同意并报省财政厅。(3)对乙单位2012年上半年预算执行情况进行检查发现,该单位由于人员经费不足,将单位财政基本支出结转资金中日常公用经费结转用于发放规定标准的补贴。(4)对乙单位2012年上半年会计核算工作进行检查发现,截至2012年6月30日,该单位事业基金账户金额中仍包括实行国库集中支付制度以后结存的财政拨款资金。(5)对乙单位2012年上半年会计核算工作进行检查发现,该单位将农业厅对本单位上年财政直接支付结余资金调剂转出的金额,作为增加事业支出和减少财政应返还额度处理。(6)对丙单位2012年上半年会计核算工作进行检查发现,该单位与所属独立核算培训中心签订的协议约定:培训中心每年向丙单位上交管理费200万元;丙单位在培训中心发生的会议费用,直接冲抵管理费,双方按冲抵后净额每半年结算一次。2012年上半年,丙单位在培训中心发生会议费共计56万元,冲抵上半年管理费后,丙单位于6月30日收到培训中心支付的管理费净额44万元,丙单位据此增加银行存款和附属单位缴款各44万元。关于农业厅本级的事项(7)2012年6月,收到2012年上半年办公楼闲置楼层出租租金款120万元,财务处王某将收到的租金款作为其他收入处理。(8)财务处李某等编制的2013年度农业厅本级“一上”预算草案中,将支付给职工的住房提租补贴,按照政府支出功能分类科目列入“农林水事务”类,按照政府支出经济分类科目列入“对个人和家庭的补助”类。(9)2011年12月,通过实施政府公开招标采购(不属于集中采购目录范围),向A供应商购买了一批专用设备,合计价款1450万元。2012年6月,需要为2011年12月所购的设备添购专门配套设施,经批复的采购预算为350万元。会议建议继续向A供应商添购该批设备。(10)2012年6月,在资产清查过程中,查出账外设备一台。会议建议财务处李某按照该设备的重置成本60万元暂时入账,并于会后报请省财政厅批复。要求:根据部门预算管理、行政事业单位国有资产管理、事业单位会计制度、政府采购等国家有关规定,进行如下分析、判断:

逐项判断事项(7)至(10)的处理或建议是否正确[对事项(8)中的政府支出功能分类科目和政府支出的经济分类科目,须分别做出判断];如不正确,分别说明理由。

答案:

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题型:阅读理解

阅读理解。

      The phone rang loudly next to her ear as she sat at the computer. Sarah picked it up; hoping

it wasn't for her, because she really didn't feel like talking to anyone. She uttered a  monotonous

(沉闷的 ) , " Hello?" " Hi  Sarah! !This is Mindy! What's up?? Umm, the reason that called was

that I need help with the English assignment. I've been having trouble coming up with a topic. "

      Sarah's shoulders silently drooped as she realized that she had completely forgotten about the

homework to witness or be a part of a situation and write it in down in great detail. She let out a sigh.

       As her best friend continued to talk about her topic ideas, Sarah's mind drifted. She thought

about how Mindy was moving 500 miles away in less than a month. She thought about how much

she'd miss her friend and how it wouldn't be the same without her.

         "So, do you have any idea what I should do about this assignment? "Mindy asked, bringing

Sarah out of her fog. She answered her own question, suddenly exclaiming, "I know! !  I'll describe

what happened today in the lunch line! I just wanted to ring that Jennifer girl's neck! !  SHE WAS

SO RUDE! "'

         Sarah thought back to earlier in the day when they had been in the lunch line, waiting patiently

and a snotty(自大的)girl pushed her way up in front of them, causing Mindy and Sarah to lose their

place in line.

          "That sounds like a good idea. I wish I'd thought of that, "Sarah says softly. The conversation

ended quickly after that and Sarah was feeling better. She was still sad that her best friend was moving,

but she knew that they would keep in touch and always be close. At just that moment, Sarah was glad

that Mindy called. She now had the perfect topic for her English assignment.

1. What do we know about Sarah when the phone rang first ?           

A. She was in low spirits.

B. She was busy working.

C. She was doing her assignment.

D. She was repairing the computer.

2. Mindy called Sarah to___________.           

A. inform Sarah of her leaving

B. say that she was missing Sarah

C. ask Sarah for help

D. comfort Sarah   

3. How did Sarah feel about Mindy's moving?                  

A. She was sad that she would miss her friend.

B. She di4n't quite care about it.

C. She was surprised because Mindy hadn't told her earlier.

D. She was sad that Mindy would forget her.

4. Why was Sarah feeling better after their telephone conversation ended?          

A. Because she finally thought of what she could write about.

B. Because she knew that she and Mindy would keep in touch.

C. Because Mindy could act bravely to protect them at school.

D. Because Mindy would never trouble her with a question any more.

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