【单选题】【消耗次数:1】
用来核算各级政府财政设置的用于平衡季节性预算收支差额周转使用的资金账户是( )账户。
与上级往来
预算调节基金
预算周转金
与下级往来
参考答案:
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相关题目
【单选题】 (  )是各级政府财政部门核算、反映、监督政府预算执行和财政周转金等各项财政性资金活动的专业会计。
①  总预算会计
②  决算会计
③  成本会计
④  支出会计
【单选题】 (  )是指资产减去负债的差额。包括各项结余、预算周转金及财政周转基金等。
①  资产
②  负债
③  净资产
④  收入
【判断题】 借出财政周转金是指上级财政部门借给下级财政部门用于周转使用的有偿资金。(  )
① 
② 
【单选题】 用来核算各级政府财政部门借给所属预算单位或其他单位临时急需款项的是( )账户。
①  与下级往来
②  借出款项
③  其他应收款
④  借入款项
【单选题】 财政总预算会计是用来核算预算资金的集中、分配和执行结果,所以不设置( )账户。
①  其他财政存款
②  国库存款
③  在途款
④  库存现金
【单选题】 财政总预算会计核算的对象是各级政府的()。
①  全部财政性资金
②  全部资产和负债
③  全部收入和支出
④  财政预算资金
【判断题】 预算周转金额度应当逐步达到本级政府预算支出总额的10%。
①  正确
②  错误
【判断题】 财政总预算会计不设置固定资产与现金账户。
①  正确
②  错误
【判断题】 借给下级财政周转款项等原因而形成的待结算款项。因此,“与下级往来”科目的余额始终在借方。()
①  正确
②  错误
【单选题】 各级政府财政预算收入款项,以缴入( )为正式入库。
①  国库经收处
②  支库
③  中心支库
④  分库
随机题目
【单选题】 11.In general she is amiable, but ______she is not her own self.
①  in time
②  on time
③  at times
④  by time
【单选题】 23.___________ danger, he climbed the tower.
①  Regardless of
②  As regards
③  Regarding
④  With regard to
【单选题】 9.The doctor prescribed for me a new medicine that could ______ good sleep.
①  entertain
②  . enable
③  ensure
④  . require
【单选题】 28. ____for a long time, the fields are all dried up.
①  There has been no rain 
②  Having no rain 
③  There having been no rain
④  There being no rain
【单选题】 1.The authors purpose of writing
①  To point out the disadvantages of having only one child.
②  To display the disadvantages of having only one child.
③  To raise a controversial problem with its probable causes and effects
【单选题】 6.The stepmother was advised against ______ between her own son and the stepdaughter.
①  love
②  favor
③  favorite
④  favoritism
【单选题】 30.This house will probably come on the ____next month.
①  fair
②  market
③  shop
④  store
【单选题】 29.____me most was that the young boy who had lost both arms in an accident could handle a pen with his feet. 
①  That amazed
②  It amazed
③  Which amazed
④  What amazed
【单选题】 26. Which of the following is INCORRECT?
①  Another two girls
②  Few words
③  This work
④  A bit of flowers
【单选题】 2.Should any critical issue _______ the negotiation with foreign company, immediately report to the manager for advice.
①  arise from
②  interact
③  ensure
④  . make