第一篇：傳染病精簡記憶+衛(wèi)生法規(guī)要點(未打)

傳染病,不是重點,頂多15分,沒什么知識就掌握幾個點就行,一共八個病4個病毒4個革蘭氏陰性細菌, 肝炎重點是乙肝大小三陽,和急性慢性,重型於膽型肝炎的臨表。出血熱分為5期發(fā)熱,低血壓休克,少尿,多尿,恢復(fù)期,重點熱退病重.HIV更簡單4期急性感染期,無癥狀期,愛滋病前期,愛滋病期.SARS是重點早期進展期恢復(fù)期。傷寒傷寒的病理解剖特征是全身單核一巨噬細胞系統(tǒng)增生性反應(yīng)，回腸下段的集合淋巴結(jié)與孤立淋巴濾泡最具特征.分為4期初期極期(該期的主要并發(fā)癥有腸出血和腸穿孔。)緩解期,恢復(fù)期.喹諾酮類的氧氟沙星、左氧氟沙星、環(huán)丙沙星等抗菌譜廣，殺菌作用強，藥敏率高，列為首選藥。流腦普通型流腦的診斷主要依據(jù)流行病學(xué)資料（冬春季發(fā)病，兒童多見）、臨床癥狀（劇烈頭痛、頻繁嘔吐、皮膚粘膜瘀點）、體征（腦膜刺激征）和實驗室檢查（白細胞總數(shù)和中性粒細胞明顯升高）及細菌性腦脊液改變首選青霉素，菌痢普通型：腸道癥狀重、中毒癥狀輕，中毒型：腸道癥狀輕、中毒癥狀重首選喹諾酮類，霍亂瀉吐脫水恢復(fù)3期注意補液.首選四環(huán)素 1肝炎甲小RNA 病毒 糞-口傳播乙DNA病毒丙RNA黃病毒丁RNA 病毒戊RNA杯狀病毒

2流行性出血熱漢坦?jié)h城病毒RNA消化道、呼吸道傳播，母嬰傳播，接觸傳播，蟲媒傳播

3愛滋病RNA病毒HIV-1HIV-2性傳播、血液傳播和母嬰傳播 4非典SARS--VOV病毒RNA直接接觸患者的呼吸道分泌物（病毒含量高），如近距離飛沫，氣溶膠，被污染的手觸摸眼、口、鼻等。

5傷寒革蘭氏陰性桿菌傷寒沙門桿菌D菌隨患者或帶菌者的糞便排出，污染水和食物，或經(jīng)手及蒼蠅、蟑螂等間接污染水和食物而傳播。水源污染是傳播本病的重要途徑，常釀成流行。

6流腦 革蘭氏陰性雙球菌通過呼吸道傳播 7菌痢 革蘭氏陰性桿菌(志賀福氏鮑氏宋內(nèi))糞-口傳播

8霍亂 革蘭氏陰性弧菌(古典生物愛爾托)經(jīng)水傳播

1肝炎甲小RNA 病毒乙DNA病毒丙RNA黃病毒丁RNA 病毒戊RNA杯狀病毒

2流行性出血熱漢坦?jié)h城病毒RNA

3愛滋病RNA病毒HIV-1HIV-2 4非典SARS--VOV病毒RNA

5傷寒革蘭氏陰性桿菌傷寒沙門桿菌D

6流腦 革蘭氏陰性雙球菌 7菌痢 革蘭氏陰性桿菌(志賀福氏鮑氏宋內(nèi))

8霍亂 革蘭氏陰性弧菌(古典生物愛爾托)

衛(wèi)生法規(guī)各章節(jié)考試要點

【考點縱覽】

1．制定執(zhí)業(yè)醫(yī)師法的目的及適用執(zhí)業(yè)醫(yī)師法的適用對象。2．參加執(zhí)業(yè)醫(yī)師資格考試和執(zhí)業(yè)助理醫(yī)師資格考試應(yīng)具備的條件。

3．不予執(zhí)業(yè)醫(yī)師資格注冊有4種情況，特別是 2、3兩種情況。

4．醫(yī)師注冊后，有6種情況之一者，將由衛(wèi)生行政部門注銷注冊，收回執(zhí)業(yè)醫(yī)師證書。

5．申請個體行醫(yī)應(yīng)具備的條件。醫(yī)師在執(zhí)業(yè)活動中享有的7條權(quán)利。醫(yī)師在執(zhí)業(yè)活動中應(yīng)該履行的5條義務(wù)。

6．醫(yī)師在執(zhí)業(yè)活動中要注意，不得：①隱匿、偽造、銷毀醫(yī)學(xué)文書及有關(guān)資料；②出具與自己執(zhí)業(yè)范圍、類別不相符的證明；②拒絕急救處置；④使用未經(jīng)批準(zhǔn)的藥品、器械；⑤除正當(dāng)治療外，使用麻醉、毒性、精神和放射藥品；⑥未經(jīng)同意進行實驗性臨床醫(yī)療；⑦索取患者財物或牟取其他不正當(dāng)利益；⑧不服從人民政府衛(wèi)生行政部門調(diào)遣；發(fā)現(xiàn)疫情或涉嫌傷害事件不報告。

7．《執(zhí)業(yè)醫(yī)師法》第37條的內(nèi)容，違反本法的12種情況和處理。

8．未經(jīng)批準(zhǔn)擅自開辦醫(yī)療機構(gòu)行醫(yī)或非醫(yī)師行醫(yī)的處置。

9．醫(yī)療機構(gòu)施行手術(shù)、特殊檢查或特殊治療時，應(yīng)注意的事項。10．醫(yī)療事故是指醫(yī)療機構(gòu)及其醫(yī)務(wù)人員在醫(yī)療活動中違反醫(yī)療衛(wèi)生管理法律、行政法規(guī)、部門規(guī)章和診療護理規(guī)范、常規(guī)，過失造成患者人身損害的事故。

11．醫(yī)療事故分四級，各級的具體內(nèi)容。12．因搶救急危患者而未能及時書寫病歷，應(yīng)在 6小時內(nèi)據(jù)實補記。

13．患者有權(quán)復(fù)印或復(fù)制病歷及有關(guān)其他醫(yī)療文件。

14．在醫(yī)療活動中，醫(yī)務(wù)人員應(yīng)當(dāng)向患者交代病情、醫(yī)療措施和醫(yī)療風(fēng)險；并應(yīng)避免對患者產(chǎn)生不利后果。

15．需要在發(fā)生后12小時內(nèi)向所在衛(wèi)生行政部門報告的過失行為有哪些。

16．發(fā)生醫(yī)療事故爭議時，對有關(guān)醫(yī)療文件的封存時要有醫(yī)患雙方在場。17．對患者死因有異議時，應(yīng)在48小時內(nèi)進行尸檢，有凍存條件者可延長至7日。

18．在醫(yī)療機構(gòu)死亡的尸體在太平間存放時間一般不得超過2周。19．醫(yī)療事故技術(shù)鑒定工作由醫(yī)學(xué)會負責(zé)組織鑒定。

20．醫(yī)療事故鑒定專家?guī)斐蓡T應(yīng)具備的條件。聘請醫(yī)療事故技術(shù)鑒定專家，不受行政區(qū)域限制。鑒定專家應(yīng)該回避的情況。醫(yī)療事故爭議當(dāng)事人在接到醫(yī)學(xué)會通知10日內(nèi)提交有關(guān)資料，提供資料的內(nèi)容應(yīng)包括5部分及其主要內(nèi)容。

21．醫(yī)療事故技術(shù)鑒定組在接到相關(guān)材料后，45日內(nèi)出具鑒定書。

22．有六種情況不屬于醫(yī)療事故。

23．醫(yī)療事故鑒定費用應(yīng)該由誰來出，當(dāng)事人提出醫(yī)療事故爭議處理的時限。如果對當(dāng)事人提出的醫(yī)療事故爭議不予受理，是否要通知申請人？醫(yī)療事故是否可以由雙方當(dāng)事人自行協(xié)商解決？

24．確定醫(yī)療事故賠償數(shù)額時，要考慮哪3項因素？無固定收入的誤工費用應(yīng)如何計算？

25．11種賠償費用的計算方法。精神損害撫慰金，造成死亡者最長賠償不超過6年；殘疾者最長不超過3年。

26．衛(wèi)生行政部門工作人員在處理醫(yī)療事故過程中，有違反規(guī)定者要追究刑事責(zé)任。對發(fā)生醫(yī)療事故有關(guān)醫(yī)務(wù)人員除按照前款處罰外，衛(wèi)生行政部門還可以給予哪些處理？

27．非法行醫(yī)造成患者人身損害，不屬于醫(yī)療事故。追究其刑事責(zé)任。28．制定《母嬰保健法》的目的是：保障母親和嬰兒健康，提高出生人口素質(zhì)。

29．婚前保健服務(wù)包括：①婚前衛(wèi)生指導(dǎo)；②婚前衛(wèi)生咨詢；③婚前醫(yī)學(xué)檢查?；榍搬t(yī)學(xué)檢查包括：①嚴(yán)重遺傳性疾病；②指定傳染病；③有關(guān)精神病。接受婚前醫(yī)學(xué)檢查者，如果對檢查結(jié)果有異議的處理辦法。

30．孕產(chǎn)期保健服務(wù)包括：①母嬰保健指導(dǎo)；②孕產(chǎn)婦保??；③胎兒保健；④新生兒保健。經(jīng)產(chǎn)前診斷，應(yīng)向夫妻雙方提出終止妊娠醫(yī)學(xué)意見的情況有：①胎兒患有嚴(yán)重遺傳性疾??；②胎兒有嚴(yán)重缺陷；③有嚴(yán)重疾病，繼續(xù)妊娠可能危及孕婦生命或健康。在出具新生兒出生證明時，有產(chǎn)婦和嬰兒死亡以及新生兒有缺陷情況時，應(yīng)向衛(wèi)生部門報告。

31．從事醫(yī)學(xué)技術(shù)鑒定人員的條件是：①有臨床經(jīng)驗；②有醫(yī)學(xué)遺傳學(xué)知識；③有主治醫(yī)師以上的專業(yè)技術(shù)職務(wù)。

32．嚴(yán)禁采用技術(shù)手段對胎兒進行性別鑒定；從事規(guī)定的遺傳病診斷、產(chǎn)前診斷、婚前醫(yī)學(xué)檢查、施行結(jié)扎手術(shù)和終止妊娠手術(shù)的人員，必須經(jīng)過縣級以上人民政府衛(wèi)生行政部門考核，并取得合格證書。

第二篇：財經(jīng)法規(guī)記憶要點總結(jié)

《財經(jīng)法規(guī)與會計職業(yè)道德》復(fù)習(xí)要點總結(jié)

1、一般會計人員的資格：從事會計工作的人員，必須取得會計從業(yè)資格證書。

2、會計機構(gòu)負責(zé)人（會計主管人員）的資格：擔(dān)任會計機構(gòu)負責(zé)人（會計主管人員）的，除取得會計從業(yè)資格證書外，還應(yīng)當(dāng)具備會計師以上專業(yè)技術(shù)職務(wù)資格或從事會計工作3年以上經(jīng)歷。

3、總會計師：（1）總會計師資格：取得會計師任職資格后，主管會計工作時間不少于3年。

（2）必須設(shè)置單位：國有的和國有資產(chǎn)占控股地位或主導(dǎo)地位的大、中型企業(yè)必須設(shè)置總會計師。

（3）地位：總會計師是單位主管會計工作的負責(zé)人，是一種行政職務(wù)，凡是設(shè)置總會計師的單位，不應(yīng)當(dāng)再設(shè)置與總會計師職責(zé)重疊的行政副職。

（4）任免程序：由單位負責(zé)人提名，政府主管部門任命或聘任。（免職程序相同）

4、會計人員的工作崗位應(yīng)當(dāng)有計劃輪換。

5、出納員不得兼管稽核、會計檔案保管和收入、支出、費用、債權(quán)債務(wù)賬目的登記工作。

6、會計人員回避制度：

（1）國家機關(guān)、國有企業(yè)、事業(yè)單位任用會計人員應(yīng)當(dāng)實行回避制 度。

（2）單位負責(zé)人的直系親屬不得擔(dān)任本單位的會計機構(gòu)負責(zé)人（會計主管人員），會計機構(gòu)負責(zé)人（會計主管人員）的直系親屬不得擔(dān)任本單位的出納。

7、會計人員的工作交接：

（1）范圍：會計人員調(diào)動工作、離職或臨時離職，必須與接管人員辦清交接手續(xù)。（2）移交：編制移交清冊，琢項移交。

（3）監(jiān)交：一般會計人員辦理交接手續(xù)，由會計機構(gòu)負責(zé)人（會計主管人員）監(jiān)交；會計機構(gòu)負責(zé)人（會計主管人員）辦理交接手續(xù)，由單位負責(zé)人監(jiān)交，必要時主管單位可以派人會同監(jiān)交。

（4）移交后的職任：移交人員對移交的會計資料的合法性、真實性承擔(dān)法律責(zé)任。

8、縣級以上財政部門有權(quán)對各單位的會計工作監(jiān)督檢查。

9、稽核與內(nèi)部審計的區(qū)別：稽核是會計機構(gòu)內(nèi)部對會計工作進行自我檢查，內(nèi)部審計是單位的審計機構(gòu)對本單位會計活動進行監(jiān)督，不能把兩者混為一談。

10、會計從業(yè)資格證書的管理：會計從業(yè)資格證書實行注冊登記制度。

（1）上崗注冊登記：持證人員從事會計工作，應(yīng)當(dāng)自從事會計工作之日起90日內(nèi)，填寫注冊登記表，并持會計從業(yè)資格證書和單位證明辦理注冊登記手續(xù)。

（2）離崗備案：持證人員離開會計工作崗位超過6個月的，應(yīng)當(dāng)填寫注冊登記表，并持會 計從業(yè)資格證書，向原注冊登記的會計從業(yè)資格的管理機構(gòu)備案。

（3）調(diào)轉(zhuǎn)登記：同一管轄范圍的，持證人員應(yīng)當(dāng)自離開原工作單位之日起90日內(nèi)，填寫調(diào)轉(zhuǎn)登記表，持會計從業(yè)資格證書和調(diào)入單位證明辦理調(diào)轉(zhuǎn)手續(xù)。不同管轄范圍的：持證人員應(yīng)當(dāng)向原注冊登記的會計從業(yè)資格的管理機構(gòu)辦理調(diào)出手續(xù)，并于辦理調(diào)出手續(xù)之日起90日內(nèi)，持會計從業(yè)資格證書和單位證明，向調(diào)入單位所在地的會計從業(yè)資格的管理機構(gòu)辦理調(diào)入手續(xù)。（4）變更登記：

11、會計憑證

（1）原始憑證審核：對于不真實、不合法的原始憑證有權(quán)不予受理，并向單位負責(zé)人報告。對于不完整、不準(zhǔn)確的原始憑證予以退回，要求依法更正或補充。

（2）原始憑證更正：原始憑證金額錯誤，應(yīng)當(dāng)由出具單位重開，原始憑證非金額錯誤可由出具單位重開或出具單位在原始憑證上更正蓋章。（3）原始憑證的保管：原始憑證不得外借，經(jīng)本單位會計機構(gòu)負責(zé)人（會計主管人員）批準(zhǔn)，可以復(fù)制。

（4）銷貨退回：發(fā)生銷貨退回的，除填制退貨發(fā)票外，還必須有退貨驗收證明；退款時，必須取得對方的收款收據(jù)或者匯款銀行的任證，不得以退貨發(fā)票代替收據(jù)。

（5）公出借款：職工公出借款憑據(jù)，必須附在記賬憑證之后。收回借款時，應(yīng)當(dāng)另開收據(jù)或退還借款收據(jù)副本，不得退還原借款收據(jù)。

（6）分割單：一張原始憑證所列支出需要由兩個以上單位共同負擔(dān)時，應(yīng)當(dāng)由保存該原始憑證的單位開給其他應(yīng)負擔(dān)單位原始憑證分割單。

12、會計賬簿

（1）現(xiàn)金日記賬和銀行存款日記賬必須訂本式，應(yīng)逐日逐筆連續(xù)登記，必須每天結(jié)出余額。（2）登記會計賬簿要用藍黑墨水或者碳素墨水書寫，不得使用圓珠筆或鉛筆書寫。

（3）登記會計賬簿應(yīng)按頁次順序連續(xù)登記，不得跳行、隔業(yè)。如果發(fā)生跳行、隔業(yè)應(yīng)當(dāng)將空行、空頁用紅筆劃銷。

（4）終了，有余額的賬戶直接將余額轉(zhuǎn)入下一，在摘要欄注明“結(jié)轉(zhuǎn)下年”，不需另行編制轉(zhuǎn)賬記賬憑證。

13、財務(wù)會計報告

（1）簽名蓋章制度：財務(wù)會計報告應(yīng)當(dāng)由單位負責(zé)人、主管會計工作負責(zé)人、會計機構(gòu)負責(zé)人（會計主管人員）簽名并蓋章，設(shè)置總會計師的單位還須由總會計師簽名并蓋章。（2）對外報送的期限：月報：月份終了后6天，季報：季度終了后15天，半報告：半終了后60天，報告：終了后四個月。

（3）注冊審計要求：財務(wù)會計報告須經(jīng)注冊會計師審計的，應(yīng)當(dāng)將注冊會計師及其會計師事務(wù)所出具的審計報篝隨同財務(wù)會計報告一并對外提供。（如上市公司，外商投資企業(yè)等）（4）會計責(zé)任：單位負責(zé)人對財務(wù)會計報告真實性、完整性負責(zé)。

14、會計檔案（1）不得銷毀的會計檔案：對于保管期滿但未結(jié)清的債權(quán)債務(wù)的原始憑證及涉及其他未了事項的原始憑證，不得銷毀，正在項目建設(shè)期間的建設(shè)單位，其保管期滿的會計檔案不得銷毀。

（2）銷毀程序：保管期滿的會計檔案，應(yīng)由單位檔案機構(gòu)會同會計機構(gòu)提出銷毀意見，編制銷毀清冊，報單位負責(zé)人批準(zhǔn)，雙方共同派人監(jiān)銷。

（3）保管：會計檔案原件不外借，經(jīng)單位負責(zé)人批準(zhǔn)可以復(fù)制或查閱，但應(yīng)當(dāng)辦理登記手續(xù)。

15、不相容職和的分離，例：銷售貨物貨款由銷售部負責(zé)回籠，這就違反了內(nèi)部控制制度有關(guān)規(guī)定，銷售與貨款回籠屬于不相容職務(wù)，應(yīng)分離牽制，應(yīng)由財務(wù)部門負責(zé)。

16、授權(quán)審批制度 例：超越權(quán)限處理業(yè)務(wù)等。當(dāng)某項經(jīng)濟業(yè)務(wù)的數(shù)額超過某部門的批準(zhǔn)權(quán)限時，只有經(jīng)過特定授權(quán)批準(zhǔn)才能處理。

17、對于違反《會計法》一般規(guī)定的法律責(zé)任。

例：私設(shè)會計賬簿，隨意變更會計處理方法等十項違法行為。（1）構(gòu)成犯罪，追究刑事責(zé)任

（2）尚不構(gòu)成犯罪的，追究行政責(zé)任。由縣級以上人民政府財政部門責(zé)令限期改正，可以對單位并處三千以上五萬元以下的罰款，對責(zé)任人員可處二千以上二萬元以下的罰款，屬于國家工作人員的，還應(yīng)當(dāng)由其所在單位或有關(guān)單位依法給予行政處分。會計人員情節(jié)嚴(yán)重的，由縣級以上人民政府財政部門吊銷會計從業(yè)資格證書。

18、單位負責(zé)人授意，指使，強令會計人員造假

（1）單位負責(zé)人的責(zé)任——授意，指使，強令會計人員造假 構(gòu)成犯罪的，依法追究刑事責(zé)任。尚不構(gòu)成犯罪的，可以處五千元以上五萬元以下的罰款，屬于國家工作人員的，還應(yīng)當(dāng)由其所在單位或有關(guān)單位依法給予降級、撤職、開除的行政處分。

（2）會計人員——偽造、變造會計資料，提供虛假的財務(wù)會計報告構(gòu)成犯罪的，依法追究刑事責(zé)任。尚不構(gòu)成犯罪的，由縣級以上財政部門予以通報，可以對單位并處五千元以上十萬元以下的罰款，對責(zé)任人員可以處于三千元以上五萬元以下的罰款，屬于國家工作人員的，還應(yīng)當(dāng)由其所在單位或有關(guān)單位依法給予撤職直至開除的行政處分，對于其中的會計人員，應(yīng)由縣級以上人民政府財政部門吊銷會計從業(yè)資格證書。

19、行政處罰不服：當(dāng)事人如不服行政處罰的，可在知道行政處罰決定之日起60日內(nèi)，向上級行政主管部門提出行政復(fù)議申請，若對行政復(fù)議結(jié)果不滿意的，還可以向人民法院起訴。20、單位不得從經(jīng)營收入中直接支付現(xiàn)金。

21、銀行結(jié)算賬戶

（1）基本賬戶只能一個，用于存款人日常經(jīng)營活動資金收付，以及存款人的工資、獎金和提取現(xiàn)金。

（2）一般存款賬戶用于借款轉(zhuǎn)存等，不得提取現(xiàn)金，開立沒有數(shù)量限制。（3）注冊驗資臨時存款賬戶驗資期間只收不付。

（4）存款人賬戶開立3個工作日后，方可辦理付款人業(yè)務(wù)。

22、票據(jù)

（1）現(xiàn)金支票不得背書轉(zhuǎn)讓

（2）支票提示付款期自出票日起10天

（3）支票的金額、收款人名稱，可以由出票人授權(quán)補記

（4）對于簽發(fā)空頭支票，銀行應(yīng)予以退票，并按票面金額處于5%但不低于1000元的罰款；持票人有權(quán)要求出票人賠償票面金額2%的賠償金。（5）銀行匯票提示付款期自出票日起1個月

（6）銀行匯票實際結(jié)算金額超過票面金額的，銀行不予受理

23、企業(yè)應(yīng)自領(lǐng)取營業(yè)執(zhí)照之日起30日內(nèi)申報辦理稅務(wù)登記。未按規(guī)定辦理稅務(wù)登記的，稅務(wù)機關(guān)應(yīng)當(dāng)向納稅人責(zé)令限期改正，逾期不改的，可處以2000元以下的罰款，情節(jié)嚴(yán)重的，處以2000元以上10000元以下的罰款。

24、享有減免稅待遇的納稅人，在減免期間也應(yīng)當(dāng)按照規(guī)定辦理納稅申報。未按規(guī)定辦理納稅申報的，由稅務(wù)機關(guān)責(zé)令限期改正，可處以2000元以下的罰款；情節(jié)嚴(yán)重的，處以2000元以上10000元以下的罰款。

25、偷稅行為的處理：由稅務(wù)機關(guān)追繳其偷稅款，加收滯納金，并處以不繳或少繳稅款的50%以上5倍以下的罰款，構(gòu)成犯罪的，追究刑事責(zé)任。

備注：偷稅數(shù)額1萬元以上的且偷稅數(shù)額占應(yīng)納稅額10%以上的，構(gòu)成偷稅罪。

26、代開發(fā)票：由稅務(wù)機關(guān)責(zé)令限期改正，沒收非法所得，可處10000元以下罰款

27、偽造發(fā)票內(nèi)容，導(dǎo)致其他單位少繳稅的，由稅務(wù)機關(guān)沒收非法所得，可以并處少繳稅款一倍以下的罰款。

28、一般納稅人借用他人發(fā)票等：由稅務(wù)機關(guān)限期改正，不得領(lǐng)購增值稅專用發(fā)票。

29、計稅依據(jù)明顯偏低，由稅務(wù)機關(guān)核定就納稅額。

30、納稅人因特殊困難，不能按期申報，可以向稅務(wù)機關(guān)申請延期納稅，但應(yīng)預(yù)繳。

31、納稅人遺失稅務(wù)登記證件的，應(yīng)當(dāng)在15日內(nèi)書面報告主管稅務(wù)機關(guān)，并登報聲明作廢

32、對違反會計職業(yè)道德行為的處理：單位根據(jù)內(nèi)部制度進行處理。財政部門可以在其會計從業(yè)資格證書上進行記載，情節(jié)嚴(yán)重的，依法吊銷其會計從業(yè)資格證書

33、會計人員將單位會計資料復(fù)印件提供親友，違反了（1）誠實守信，（2）廉潔自律的會計職業(yè)道德要求，因為誠實守信要求要做老實人，說老實話，辦老實事，不搞虛假，要保密守信，不為利益所誘惑。廉潔自律要求樹立正確的人生觀和價值觀，公私分明，不貪不占，遵紀(jì)守法，清正廉潔。

34、單位負責(zé)人指使會計人員對財務(wù)報告技術(shù)處理，違反了（1）誠實守信（2）客觀公正（3）堅持準(zhǔn)則的會計職業(yè)道德要求。因為誠實守信要求要做老實人，說老實話，辦老實事，不搞虛假，要保密守信，不為利益所誘惑。客觀公正要求端正態(tài)度，依法辦事，實事求是，不偏不倚，保持應(yīng)有的獨立性。堅持準(zhǔn)則要求熟悉準(zhǔn)則，遵循準(zhǔn)則，堅持準(zhǔn)則

35、新任會計機構(gòu)負責(zé)人提出控制成本有效方法，使單位扭虧為盈，體現(xiàn)了會計人員（1）參與管理（2）強化服務(wù)，因為參與管理要求會計人員做好本職工作，鉆研相關(guān)業(yè)務(wù)，熟悉財經(jīng)法規(guī)和相關(guān)制度，熟悉經(jīng)營活動和業(yè)務(wù)流程，當(dāng)好領(lǐng)導(dǎo)的參謀。強化服務(wù)要求會計人員具有文明的服務(wù)態(tài)度，強烈的服務(wù)意識和優(yōu)良的服務(wù)質(zhì)量。

36、某會計感到會計工作太具體，沒出息，故工作上應(yīng)付差事，從不參加繼續(xù)教育，違反了（1）愛崗敬業(yè)（2）提高技能。因為愛崗敬業(yè)要求會計人員正確認識會計職業(yè)，熱愛會計工作，安心工作，任勞任怨，嚴(yán)肅認真，一絲不茍，忠于職守，盡心盡力，盡職盡責(zé)。提高技能要求會計人員提高專業(yè)技能的自覺性和緊迫感，勤學(xué)苦刻苦鉆研，不斷進取，提高自己的業(yè)務(wù)水平。

37、堅持好制度，勝于做好事，制度大于天，人情薄如煙。體現(xiàn)了堅持準(zhǔn)則，因為堅持準(zhǔn)則要求會計人員熟悉準(zhǔn)則，遵循準(zhǔn)則，堅持準(zhǔn)則。

38、官大辦得快，官小辦得慢，無官拖著辦。違反了強化服務(wù)的會計職業(yè)道德要求，因為強化服務(wù)要求會計人員具有文明的服務(wù)態(tài)度，強烈的服務(wù)意識和優(yōu)良的服務(wù)質(zhì)量。

39、站得住的頂不住，頂?shù)米〉恼静蛔?。違反了堅持準(zhǔn)則的會計職業(yè)道德要求。因為堅持準(zhǔn)則要求會計人員熟悉準(zhǔn)則，遵循準(zhǔn)則，堅持準(zhǔn)則。

40、常在河邊走，哪有不濕鞋。違反了廉潔自律的會計職業(yè)道德要求。因為廉潔自律要求樹立正確的人生觀和價值觀，公私分明，不貪不占，遵紀(jì)守法，清正廉潔。

第三篇：財經(jīng)法規(guī)記憶要點總結(jié)

1.納稅人因特殊困難而不能按期繳納稅款的，經(jīng)省級以上稅務(wù)

局批準(zhǔn)，可以延期繳納稅款，但最長不超過(3個月)。

2.甲企業(yè)2004年10月5日，購買乙企業(yè)原材料，尚欠貨款40

萬元未歸還。2005年1月，甲企業(yè)將一幢辦公樓作為抵押向銀

行貸款50萬元，到期未歸還。2005年7月至12月又欠繳稅款30

萬元。如果2006年1月，該企業(yè)僅有的這幢辦公樓被變賣得款

100萬元，按稅款優(yōu)先原則，應(yīng)(.先支付銀行貸款50萬元，再

支付欠繳稅額30萬元，剩余20萬元歸還乙企業(yè)貨款。)。

3.納稅人遺失稅務(wù)登記證件的，應(yīng)當(dāng)在多少天內(nèi)書面報告主管

稅務(wù)機關(guān)，并登報聲明作廢。(15天)。單位在開具發(fā)票時，應(yīng)在發(fā)票聯(lián)和抵扣聯(lián)加蓋單位(發(fā)票專

用章或財務(wù)專用章)

5.從事生產(chǎn)、經(jīng)營的納稅人應(yīng)當(dāng)自領(lǐng)取稅務(wù)登記證件之日起（15）日內(nèi)，將其財務(wù)會計制度或財務(wù)會計處理辦法報送主管稅

務(wù)機關(guān)備案。

6.稅務(wù)登記的具體辦法由(.國家稅務(wù)總局)制定。

.個人所得稅的納稅人辦理稅務(wù)登記的辦法由(.國務(wù)院)另行規(guī)

定。納稅人被工商行政管理機關(guān)吊銷營業(yè)執(zhí)照或者被其他機關(guān)予

以撤銷登記的，應(yīng)當(dāng)自營業(yè)執(zhí)照被吊銷或者被撤銷登記之日起

多少日內(nèi)，向原稅務(wù)登記機關(guān)申報辦理注銷稅務(wù)登記。(15日)稅務(wù)機關(guān)按照一地一證的原則，核發(fā)《外管證》，《外管證

》的有效期限一般為(30天)。發(fā)票監(jiān)制章由(.省級稅務(wù)機關(guān))制作。

10.領(lǐng)購發(fā)票的單位和個人應(yīng)當(dāng)憑(發(fā)票領(lǐng)購簿)核準(zhǔn)的種類、數(shù)量及購票方式，向主管稅務(wù)機關(guān)領(lǐng)購發(fā)票?！抖悇?wù)機關(guān)代開增值稅專用發(fā)票管理辦法》(試行)規(guī)定，稅務(wù)機關(guān)為增值稅納稅人代開的專用發(fā)票應(yīng)統(tǒng)一使用幾聯(lián)專用

發(fā)票。(D)A.三聯(lián)B.四聯(lián)C.五聯(lián)D.六聯(lián) 申請領(lǐng)購增值稅專用發(fā)票的單位和個人，提供除了提供經(jīng)

辦人身份證明、稅務(wù)登記證件或者其他有關(guān)證明，以及財務(wù)印

章或者發(fā)票專用章的印模外，還應(yīng)當(dāng)提供加蓋有“增值稅一般

納稅人”確認專章的(.稅務(wù)登記證(副本))。

.13 根據(jù)《稅收征收管理法》規(guī)定，因稅務(wù)機關(guān)的責(zé)任，致使

納稅人、扣繳義務(wù)人未繳或少繳稅款的，稅務(wù)機關(guān)在多少年內(nèi)

可以要求納稅人、扣繳義務(wù)人補繳稅款，但是(三年，不得加

收滯納金)。

.14 根據(jù)《稅收征收管理法》規(guī)定，納稅人自結(jié)算繳納稅款之

日起多少年內(nèi)發(fā)現(xiàn)多繳納稅款的，可以向稅務(wù)機關(guān)要求退還多

繳納的稅款。(B)A.兩年B.三年C.五年D.十年 對外省、自治區(qū)、直轄市來本轄區(qū)從事臨時經(jīng)營活動，申

請領(lǐng)購發(fā)票的單位和個人，可以要求其交納不超過(.10000元)的發(fā)票保證金并限期繳銷發(fā)票。.稅務(wù)機關(guān)應(yīng)當(dāng)自收到申請延期繳納稅款報告之日起多少日

內(nèi)作出批準(zhǔn)或者不予批準(zhǔn)的決定。(20日)

17.對臨時到外縣(市)經(jīng)營的納稅人，稅務(wù)機關(guān)核發(fā)《外出經(jīng)

營活動稅收管理證明》，該證明的有效期一般為30日，最長不

得超過(180天)。A.45日B.60日C.90日D.180日 實行定期定額征收方式的個體工商戶，需要停業(yè)的，應(yīng)當(dāng)

在停業(yè)前辦理停業(yè)登記，納稅人的停業(yè)期限不得超過(.一年)。

19境外企業(yè)在中國境內(nèi)承包建筑工程，應(yīng)在(項目完工，離開

中國之前15日)內(nèi)申報辦理注銷稅務(wù)登記。《稅收征收管理法實施細則》規(guī)定，享受減免稅優(yōu)惠的納

稅人，減免稅條件發(fā)生變化后，應(yīng)當(dāng)自發(fā)生變化之日起(15日)

內(nèi)向稅務(wù)機關(guān)報告?！抖悇?wù)登記管理辦法》規(guī)定，納稅人被列入非正常戶超過

(3個月)的，稅務(wù)機關(guān)可以宣布其稅務(wù)登記證件失效。

第四篇：2014年職稱英語衛(wèi)生類C級-背完必得的15分_完型填空短文(已填答案)-A4精簡打印版

Better Control of TB Seen If a Faster Cure

Is Found

The World Health Organization1 estimates that about one-third of all people are infected with bacteria that cause tuberculosis.Most times, the infection remains inactive.But each year about eight million people develop active cases of TB, usually in their lungs.Two million people die of of it.The disease has increased with the spread of AIDS and drug-resistant forms of tuberculosis.Current treatments take at least six months.People have toa combination of several antibiotic drugs daily.But many people stop they feel better.Doing that canto an infection that resists treatment.Public health experts agree that a faster-acting cure for tuberculosis would be more effective.Now a study estimates just how it might be.A professor of international health at Harvard University2 led the study.Joshua Salomon says a shorter treatment program would likely mean not just more patients.It would also mean infectious patients who can pass on their infection to others.The researchers developed a mathematical model to examine the effects of a two-month treatment plan.They the model with current TB conditions in Southeast Asia.The scientists found that a two-month treatment could prevent about twenty percent of new cases.And it mightabout twenty-five percent of TB deaths.The model shows that thesewould take place between two thousand twelve and two thousand thirty.That is, if a faster cure is developed and in wide use by two thousand twelve.The World Health Organization the DOTS3 program in nineteen ninety.DOTS is Directly Observed Treatment, Short-course.Health workers watch tuberculosis patients take their daily pills to makethey continue treatment.Earlier this year, an international partnership of organizations announced a plan to expand the DOTS program.The ten-year plan also aims to finance research new TB drugs.The four most common drugs used now are more than forty years old.The Global Alliance for TB Drug Development4 says its long-term goal is a treatment that could work in as few as ten doses.A Biological Clock

Every living thing has what scientists call a biological clock that controls behavior.The biological clock tells（plants）when to form flowers and when the flowers should open.It tells（insects）_ when to leave the protective cocoons and fly away，and it tells animals and human beings when to eat, sleep and wake.Events outside the plant and animal（affect）_ the actions of some biological clocks.Scientists recently found, for example,（because of）_ the number of hours of fur becomes white.The fur becomes gray brown in color in the longer hours of daylight in summer.Inner signals control other biological clocks.German scientists found that some kind

of internal clock seems to order birds to begin Birds flying become restless when it is time for the trip，flight has ended.Scientists say they are beginning to learn which An American researcher, Martin Moorhead, said a small group of cells near the front of the brain _（.seems）_ to control the timing of some of our（awaken）_，when to sleep and when to seek food.Scientists say there probably are other biological clock cells that control other body activities.Dr.Moorhead is studying _（how）_ our biological clocks affect the way we do our work.For example, most of us have great difficulty if we must often change to different work hours._（It）_ can take many days for a human body to accept the major change in work hours.Dr.Moorhead said industrial officials should have a better understanding of biological clocksunderstanding could cut sickness and accidents at work and would help increase a factory’s production,One Good Reason to Let Smallpox Live It’s now a fair bet that we will never see the total extinction of the smallpox virus.The idea was to cap the glorious achievement of 1980, when smallpox was eradicated in the wild, by destroying the killer virus in the last two labs that are supposed to have it—one in the US and one in Russia.If smallpox had truly gone from the planet, what point was there in keeping these reserves?

in reality, of course, it was naive to that everyone would let of such a potential weapon.Undoubtedly several nations still havevials.the last “official” stocks of lice virus bred mistrust of the US and Russia,no obvious gain.Now American researchers havean animal model of the human disease, opening thefor tests on new treatments and vaccines.So one again there’s a good reason tothe virus—just inthe disease puts in a reappearance.How do we_ with the mistrust of the US and Russia?Keep the virusinternational auspices in a well-guarded UN laboratory that’s open to all countries.The US will object, of course, just as it rejects a multilateral approach to just about everything.But it doesn’tthe idea is wrong.If the virus useful, then let’s make it the servant of all humanity—not just a part of it.Diet, Alcohol Linked to Nearly One Third of

Cancers

Diet is second only to tobacco as a leadingof cancer and, along with alcohol, is responsible for nearly one third of cases of the disease developed countries, a leading researcher said on Tuesday.Dr.Tim Key, of the University of Oxford, told a cancer conference that scientists are still discovering how certain foods contribute to ,but they know that diet, alcohol and obesity.a major role.“Five percent of cancers could be avoidednobody was obese,” he said.While tobacco is blinked to about 30 of cancer cases, diet is involved in an estimated 25 percent and alcoholabout six percent.Obesity raises the of breast, womb, bowel and kidney cancer, while alcohol is known to cause cancers of the mouth, throat and liver, Its dangerous impact iswhen combined with smoking.Key told the meeting of the charity Cancer Research UKother elements of diet linked to cancer are unknown but scientists are hoping that the EPIC study, which is comparing the diets of 500,000 people in 10 countries and their risk of cancer, will provide someEarly results of the study have revealed that Norway, Sweden and Denmark have the consumption of fruit and vegetables among European countries while Italy and Spain have the highest.Eating at five portions of fruit and vegetables a day is recommended to reduce the risk of cancer.Key, principal scientist on the EPIC study, said it is looking at dietary links to some of the most common cancers including colorectal, breast and prostate.Men Too May Suffer from Domestic

Violence（2013已考）

Nearly three in 10 men have experienced violence at the hands of an intimate partner during their lifetimes, according to one of the few studies to lookdomestic violence and health among men.“Many men actually do experience domestic violence, although we don't hear about it,” Dr.Robert J.Reid of the University of Washington in Seattle, one of the study's authors, told Reuters Health.“They often don't tellwe don't ask.We want to get the message out to men whoexperience domestic violence that they are not alone and there are resources available to” The researchers asked study participants about physical abuse and non-physical , such as threats that made them for their safety, controlling behavior(for example, being told who they could associate with and where they could go), and constant name-calling.Among men 18 to 54 years old, 14.2 percent said they had experienced intimate partner __ in the past five years, while 6.1 percent reported domestic violence in the previous year.Rates were lower for men 55 and,with 5.3 percent reporting violence in the past five years and 2.4 percent having experienced it in the past 12 months.Overall, 30.5 percent of men younger than 55 and 26.5 percent of older men said they had been victims ofviolence at some point in their lives.About half of the violence the men experienced was physical.However, the physical violence men reported wasn't as harsh assuffered by women in a previous study;20 percent to 40 percent of the men rated it as severe, compared to 61 percent of

Men who reported experiencing domestic violence had more emotional and mental health problems those who had not, especially older men, thefound.

第五篇：2014年職稱英語衛(wèi)生類C級-背完必得的15分_完型填空短文(已填答案)-A4精簡打印版（本站推薦）

Better Control of TB Seen If a Faster Cure

Is Found

The World Health Organization1 estimates that about one-third of all people are infected with bacteria that cause tuberculosis.Most times, the infection remains inactive.But each year about eight million people develop active cases of TB, usually in their Two million people dieit.The disease haswith the spread of AIDS and drug-resistant forms of tuberculosis.Current treatments take at least six months.People have to a combination of several antibiotic drugs daily.But many people stop they feel better.Doing that canto an infection that resists treatment.Public health experts agree that a faster-acting cure for tuberculosis would be more effective.Now a study estimates just how it might be.A professor of international health at Harvard University2 led the study.Joshua Salomon says a shorter treatment program would likely mean not just more patients.It would also meaninfectious patients who can pass on their infection to others.The researchers developed a mathematical model to examine the effects of a two-month treatment plan.Theythe model with current TB conditions in Southeast Asia.The scientists found that a two-month treatment could prevent about twenty percent of new cases.And it might about twenty-five percent of TB deaths.The model shows that thesewould take place between two thousand twelve and two thousand thirty.That is, if a faster cure is developed and in wide use by two thousand twelve.The World Health Organization the DOTS3 program in nineteen ninety.DOTS is Directly Observed Treatment, Short-course.Health workers watch tuberculosis patients take their daily pills to makethey continue treatment.Earlier this year, an international partnership of organizations announced a plan to expand the DOTS program.The ten-year plan also aims to finance research new TB drugs.The four most common drugs used now are more than forty years old.The Global Alliance for TB Drug Development4 says its long-term goal is a treatment that could work in as few as ten doses.A Biological Clock

Every living thing has what scientists call a biological clock that controls behavior.The biological clock tells when to form flowers and when the flowers should open.It tellscocoons and fly away，and it tells animals and human beings when to eat, sleep and wake.Events outside the plant and animal（affect）_ the actions of some biological clocks.Scientists recently found, for example,（because of）_ the number of hours of daylight.In the short _（days）__ of winter, its fur becomes white.The fur becomes gray brown in color in the longer hours of daylight in summer.Inner signals control other biological

clocks.German scientists found that some kind of internal clock seems to order birds to begin Birds flying become restless when it is time for the trip，flight has ended.Scientists say they are beginning to learn which An American researcher, Martin Moorhead, said a small group of cells near the front of the brain（awaken）_，when to sleep and when to seek food.Scientists say there probably are other biological clock cells that control other body activities.Dr.Moorhead is studying our biological clocks affect the way we do our work.For example, most of us have great difficulty if we must often change to different work hours.can take many days for a human body to accept the major change in work hours.Dr.Moorhead said industrial officials should have a better understanding of biological clocksunderstanding could cut sickness and accidents at work and would help increase a factory’s production,One Good Reason to Let Smallpox Live It’s now a fair bet that we will never see the total extinction of the smallpox virus.The idea was to cap the glorious achievement of 1980, when smallpox was eradicated in the wild, by destroying the killer virus in the last two labs that are supposed to have it—one in the US and one in Russia.If smallpox had truly gone from the planet, what point was there in keeping these reserves?

reality, of course, it was naive to that everyone would let of such a potential weapon.Undoubtedly several nations still havevials.the last “official” stocks of lice virus bred mistrust of the US and Russia,no obvious gain.Now American researchers havean animal model of the human disease, opening thefor tests on new treatments and vaccines.So one again there’s a good reason tothe virus—just inthe disease puts in a reappearance.How do we_ with the mistrust of the US and Russia?Keep the virusinternational auspices in a well-guarded UN laboratory that’s open to all countries.The US will object, of course, just as it rejects a multilateral approach to just about everything.But it doesn’tthe idea is wrong.If the virus useful, then let’s make it the servant of all humanity—not just a part of it.Diet, Alcohol Linked to Nearly One Third of

Cancers

Diet is second only to tobacco as a leadingof cancer and, along with alcohol, is responsible for nearly one third of cases of the disease developed countries, a leading researcher said on Tuesday.Dr.Tim Key, of the University of Oxford, told a cancer conference that scientists are still discovering how certain foods contribute to ,but they know that diet, alcohol and obesity.a major role.“Five percent of cancers could be avoidednobody was obese,” he said.While tobacco is blinked to about 30 of cancer cases, diet is involved in an estimated 25 percent and alcoholabout six percent.Obesity raises the of breast, womb, bowel and kidney cancer, while alcohol is known to cause cancers of the mouth, throat and liver, Its dangerous impact iswhen combined with smoking.Key told the meeting of the charity Cancer Research UKother elements of diet linked to cancer are unknown but scientists are hoping that the EPIC study, which is comparing the diets of 500,000 people in 10 countries and their risk of cancer, will provide someEarly results of the study have revealed that Norway, Sweden and Denmark have the consumption of fruit and vegetables among European countries while Italy and Spain have the highest.Eating at five portions of fruit and vegetables a day is recommended to reduce the risk of cancer.Key, principal scientist on the EPIC study, said it is looking at dietary links to some of the most common cancers colorectal, breast and prostate.Men Too May Suffer from Domestic

Violence（2013已考）

Nearly three in 10 men have experienced violence at the hands of an intimate partner during their lifetimes, according to one of the few studies to lookdomestic violence and health among men.“Many men actually do experience domestic violence, although we don't hear about it,” Dr.Robert J.Reid of the University of Washington in Seattle, one of the study's authors, told Reuters Health.“They often don't tellwe don't ask.We want to get the message out to men whoexperience domestic violence that they are not alone and there are resources available to” The researchers asked study participants about physical abuse and non-physical , such as threats that made them for their safety, controlling behavior(for example, being told who they could associate with and where they could go), and constant name-calling.Among men 18 to 54 years old, 14.2 percent said they had experienced intimate partner __ in the past five years, while 6.1 percent reported domestic violence in the previous year.Rates were lower for men 55 and,with 5.3 percent reporting violence in the past five years and 2.4 percent having experienced it in the past 12 months.Overall, 30.5 percent of men younger than 55 and 26.5 percent of older men said they had been victims ofviolence at some point in their lives.About half of the violence the men experienced was physical.However, the physical violence men reported wasn't as harsh assuffered by women in a previous study;20 percent to 40 percent of the men rated it as severe, compared to 61 percent of

Men who reported experiencing domestic violence had more emotional and mental health problems those who had not, especially older men, thefound.