-Do you know how to solve it sincerely? The examination questions worried me to death for 60 minutes.

Under the tax-sharing financial system, budget revenue is divided into "central budget revenue" and "local budget revenue". (error)

Budget accounting generally adopts cash basis, but operating income and expenditure accounting should adopt accrual basis. (correct)

Accounting identity is a basic theory in accounting, and it is the theoretical basis for opening an account, double-entry bookkeeping and compiling accounting statements. (correct)

Income refers to the non-repayable funds obtained by the state or unit according to law. (correct)

7. Financial appropriation (pre-appropriation) refers to the funds to be settled allocated to users according to regulations, including pre-appropriation and infrastructure appropriation. (correct)

In budget accounting, the principle of earmarking is implemented in total budget accounting, and the principle of earmarking is not required in budget accounting of administrative units and institutions. (error)

According to state regulations, only the surplus funds in the budget can be used to purchase bonds designated by the state. (error)

10 "fund budget balance" reflects the balance of each fund item by item according to the lowest level of fund budget income under "revenue classification account" in "government revenue and expenditure classification account". (correct)

1 1 government revenue and expenditure classification The adjustment of the accounting system of the total fiscal budget is mainly to appropriately adjust the first-level accounting subjects in the three types of accounting subjects: income, expenditure and surplus. (error)

12 fiscal revenue is the source of financial funds, and it is the repayment funds obtained by the state to realize its functions according to laws and regulations. (error)

13 The difference between the interest paid on securities in the current period and the income from the transfer of securities and the book cost shall be recorded as income according to the different sources of funds when purchasing securities. (correct)

14 borrowing financial working capital refers to the financial working capital borrowed by the finance at the same level from the finance at a higher level. (correct)

15 budgetary working capital is generally set and supplemented from the net balance of the fiscal budget at the corresponding level, but the newly established units are generally allocated by the higher financial departments and have no financial resources. (error)

Second, multiple-choice questions (this big question * * 15 small questions, each small question 3.00 points, ***45 points)

1 When the financial working capital supplements the budgetary funds, the account (D. General budgetary expenditure) shall be debited.

2. The administrative unit shall debit (c) the amount of funds used in the zero-balance account when it receives the notice of the financial authorization payment from the agent bank.

3 The bookkeeping basis of budget accounting in China is basically implemented (B. Cash basis).

4. The account used to account for special fund deposits is (a. Treasury deposits).

5 Budget revenue is the financial funds concentrated through the budget, and concentrated through (D. Treasury or Treasury Collection Office).

At the end of 6 years, which of the following subjects should be transferred to the subject of "financial working capital income" (B. financial working capital)?

7. This course is used to calculate the fund budget deposits of finance at all levels in the state treasury (A. Treasury deposits).

8 The following units belong to the category of administrative units (B. People's courts).

At the end of 9 years, after the income is offset with the corresponding expenditure, it becomes the balance of the fund (B. that year).

10 the unit that directly receives funds or establishes financial relations with the financial department at the same level is (a. the competent accounting unit).