Public *** organization financial management review materials.
Tag: Education.
1. Explanation of terms:
1. Public institution? 2. Administrative unit 3. Unit budget 4. Capacity 5. Quota, 6. Public organization expenditure? 7. Assets of the company organization, 8. Financial report, 9. Financial liquidation, 10. Financial supervision of the company organization.
2. Fill in the blanks:
1. The current budget management methods of public institutions are uniformly implemented: (?), (), (), ().
2. The current budget management methods implemented by administrative units are: ( ), ( ), ( ), ( ?). Abbreviation ( ).
3. Staff quota is an important means of financial management of public sector departments and has the characteristics of (?), (?), (?) and (?).
4. The staff quota is a (?) of the financial management of the public sector, and it is a (?) management method that has been used in the financial management of administrative institutions for a long time.
5. The capacity of administrative units is a (?) standard stipulated by the state based on the (?) principle and based on the (?) and work tasks of the administrative unit, the size of the area in which it is located, and the population under its jurisdiction. The capacity of public institutions can be based on (?) capacity and (?) capacity.
6. According to the nature of the quota, it can be divided into: (?) and ().
7. The authority to set quotas is mainly concentrated in the (?) department, and the authority to set quotas can be divided into three situations: quotas set by (), quotas set by (?), and quotas set by (). . 8. Budget quotas are generally formulated by (?), and implementation quotas are generally formulated by (?) and ().
9. Unit budget includes two parts: administrative unit budget and public institution budget. The budgets of administrative units and public institutions include two parts: (?) and (?). Therefore, the unit budget has the characteristics of (?), (?) and (?). 10. The system guarantee for the normal operation of unit budget is the relevant legal provisions on unit budget in regulations such as ( ), ( ) and ( ? ).
11. ( ) is the basis for the preparation of government budgets and departmental budgets at all levels. 12. The general methods for unit budget preparation are ( ) and ( ). 13. The technical method for unit budget preparation is ( ? ) ,( ),( ? ),( )and( ).
14. The revenue budget of administrative units includes (?), (?) and (?).
15. The revenue budget of public institutions consists of two parts: (?) and (?). Specifically including: (?), (?), (?), (?), (?) and (?). 16. The expenditure budget of public institutions consists of (?), (?), (?), (?) and (). 17. The expenditure budget of administrative units includes (), () and ().
18. The preparation of unit budgets generally adopts a combination of bottom-up and top-down methods, also known as (?) preparation procedures. That is: "one up" - (?); "one down" - (?); "two up" - (?); "two down" - (?). 19. The main contents of unit budget review include: (?), (?), (?) and (?). Only the unit budget that has been reviewed and approved can become a (?) plan.
20. From the perspective of unit budget, the methods of budget adjustment are (?), (), (?). 21. (?) for administrative units and () for public institutions all belong to the fiscal budget allocation. , 22. According to the provisions of the "General Financial Budget Accounting System", the central and local financial departments at all levels allocate funds to the competent departments and administrative institutions in a uniform manner (?).
23. The forms of "fiscal subsidy income" of public institutions can be divided into ( ) and ( ).
24. Our country implements a two-level approval management system for administrative fee items and standards. 25. Public funds are expenses incurred by administrative institutions for public affairs, including: ( ), ( ), ( ), ( ) and other fees.
26. Personnel fund management specifically includes: ( ), ( ? ), ( ? ), ( ), 27. Employee welfare fees mainly include: ( ? ), ( ? ), ( ? ), ( ? ),( ? )wait. 28. The bursaries reflect various types of school student bursaries, (?), (?), (?), (?), (?), which are paid by us according to the agreement or foreign students and advanced students in China who enjoy our scholarships. Living expenses, etc.
29. The assets of public institutions can be divided into (?), (?), (?) and (?), etc.; the assets of administrative units can be divided into (?) and (?), etc. 30. Current assets mainly include various cash and various deposits, (?), (?), () and (?), etc.
31. Fixed assets mainly include (?), (?), (?), (?), () and other fixed assets.
32. Intangible assets mainly include (?), (), (?), (?), (?), (?) and other property rights. 33. Foreign investment includes ( ), ( ? ) and other investments. 34. Bank transfer settlement tools mainly refer to bills, including (?), (?), (?) and (?). 35. Bank deposit accounts can be divided into: (), (?), (?) and (?) , units with foreign currency should open (?) business at the relevant bank.
36. The main bank transfer settlement methods are (?), (?), (?). 37. The acquisition and transfer of intangible assets by public institutions must be based on (?) and (). 38. There are two ways for public institutions to acquire or transfer intangible assets: one is (?); the other is (?).
39. According to relevant national regulations, administrative units can only purchase treasury bills and other funds ( ). The sources of funds for purchasing securities can only be used by the state stipulated units that have the right to dispose of them at their own discretion ( ? ). They cannot be used. (?) or (?) purchase, 40. The funds that should be turned over to the fiscal budget mainly include: (?), (?), (?) and other funds.
41. Compared with other net assets, utility funds have characteristics such as purpose (?), expenditure (?), and source (?). 42. The contents of special funds mainly include : (?), (), (?) and other funds, 43. The balances of public institutions mainly include (?) and (?).
44. According to the current financial system, the contents of balance distribution of public institutions mainly include (?), (?) and (?), etc. 45. Financial reports reflect the performance of public institutions for a certain period of time (? ? ) and ( ? ) summary ( ? ), 46. The requirements for financial reporting are ( ? ), ( ? ), ( ? ), ( ), ( ).
47. After the financial department receives the annual financial accounts of the unit summarized and reported by the competent department ( ), it must first conduct an audit. The audit content includes: ( ) and ( ? ), 48. ( ? ) is the most basic and important statement of the administrative unit, and should be reported every ( ? ), ( ? ), ( ? ), 49. According to the financial activities The forms of process financial analysis can be divided into: ( ), ( ) and ( ). 50. The forms of financial supervision are divided according to the organizational method of supervision, which can be divided into: (?) and ().