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{content: '';position: absolute;bottom: 0;left: 0;width: 100%;height: 50%;background: #f30;opacity: .5;}</style> <!--回帖奖励--> <div class="pcb "> <div class="typeoption"> <table summary="分类信息" cellpadding="0" cellspacing="0" class="cgtl mbm"> <caption>经济师</caption> <tbody><tr> <th>经济师:</th> <td>记忆方式 » 考点速记 </td> </tr> </tbody> </table> </div> <div class="t_fsz content-body content-body-first" > <table cellspacing="0" cellpadding="0"><tr><td class="t_f" id="postmessage_148687"> <div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 1】</strong></font></font></div><div align="left"><font color="#000000">我保准能过</font></div><div align="left"><font color="#000000">“保过”：保护价格，市场过剩，保护价格超过均衡价格。</font></div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 2】</strong></font></font></div><div align="left"><font color="#000000">需求的构成要素：购买欲望和支付能力</font></div><div align="left"><font color="#000000">口诀：我想我能</font></div></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 3】</strong></font></font></div><div align="left"><font color="#000000">很多同志了解自由</font></div><div align="left"><font color="#000000">完全竞争市场的特征：市场上有很多的生产者和消费者；产品是同质的；各种资源都可以完全自由流动而不受任何限制；买卖双方对市场信息的是充分了解的(相互了解)。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 4】</strong></font></font></div><div align="left"><font color="#000000">4=4、6=6、7=7</font></div><div align="left"><ul><li><font color="#000000">“4=4”——边际收益=边际成本（产品市场利润最大化的原则）</font><li><font color="#000000">“6=6”——边际收益产品=边际要素成本（要素市场利润最大化的原则）</font><li><font color="#000000">“7=7”——劳动的边际效率=闲暇的边际效用（劳动供给原则）</font><br /> </ul></div><div align="left"><font color="#000000">商品边际替代率=商品的价格之比（消费者效用最大化的均衡条件）</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 5】</strong></font></font></div><div align="left"><font color="#000000">爬山、垂直、十八弯</font></div><div align="left"><font color="#000000">资本供给曲线的记忆方法：短期资本供给曲线是一条垂直线，长期资本供给曲线是后弯的</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 6】</strong></font></font></div><div align="left"><font color="#000000">没命、佛救</font></div><div align="left"><font color="#000000">“没命”莫迪利安尼提出生命周期理论。</font></div><div align="left"><font color="#000000">“佛救”弗里德曼提出持久收入理论。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 7】</strong></font></font></div><div align="left"><font color="#000000">经济周期类型：辜负</font></div><div align="left"><font color="#000000">古典型经济周期，经历低谷时，经济增率为负，经济总量绝对减少。古典型负增长。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 8】</strong></font></font></div><div align="left"><font color="#000000">经济波动指标体系的一致性：工业总产值、社会消费品零售总额、固定资产投资额为一致指标。</font></div><div align="left"><font color="#000000">口诀：</font><font color="#000">总是一致的</font></div><div align="left"><strong>【记忆小口诀 9】</strong><font color="#000"><br /> </font></div><div align="left">十三五理念</div><div align="left">口诀：绿色创新携开放共享</div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 10】</strong></font></font></div><div align="left"><font color="#000000">财政支出绩效评价指标选择的原则：相关性、可比性、重要性、</font><font color="#000">经济性。可即“可比性”。</font></div><div align="left"><font color="#000">口诀：</font><font color="#000">相关经济可重要啦或者</font><font color="#000">相关经济比较重要</font></div><div align="left"><br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_1" onclick="document.getElementById('jzsjiale_fold_show_1').style.display='none';document.getElementById('jzsjiale_fold_hide_1').style.display='block';document.getElementById('jzsjiale_fold_content_1').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_1" onclick="document.getElementById('jzsjiale_fold_show_1').style.display='block';document.getElementById('jzsjiale_fold_hide_1').style.display='none';document.getElementById('jzsjiale_fold_content_1').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_1" class="jzsjiale_fold_content" style="display:none;">【多选题】中央部门财政支出绩效评价指标的选择要遵循（）等原则来确定<br /> A.相关性<br /> B.经济性<br /> C.可比性<br /> D.适用性<br /> E.重要性<br /> 答案：A、B、C、E<br /> 口诀：相关经济比较重要</div></div><font color="#000"><br /> </font></div><br /> <div align="left"><font color="#000"><font size="3"><strong>【记忆小口诀 11】</strong></font></font><br /> </div><div align="left"><font color="#000">财政支出绩效评价的方法：公众评价法、比较法、成本效率、因素分析法</font></div><div align="left"><font color="#000">口诀：公众来比较成本因素</font></div><div align="left"><br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_2" onclick="document.getElementById('jzsjiale_fold_show_2').style.display='none';document.getElementById('jzsjiale_fold_hide_2').style.display='block';document.getElementById('jzsjiale_fold_content_2').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_2" onclick="document.getElementById('jzsjiale_fold_show_2').style.display='block';document.getElementById('jzsjiale_fold_hide_2').style.display='none';document.getElementById('jzsjiale_fold_content_2').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_2" class="jzsjiale_fold_content" style="display:none;">【多选题】部门预算支出绩效评价方法有：<br /> A.比较法<br /> B.因素分析法<br /> C.公众评价法<br /> D.净现值法<br /> E.成本效益分析法<br /> 答案：C.A.E.B<br /> 解析：公众来比较成本因素</div></div><font color="#000"><br /> </font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 12】</strong></font></font></div><div align="left"><font color="#000000">谁又能随随便便就直接成功</font></div><div align="left"><font color="#000000">国债的发行方式：随买方式、直接发售、承购包销、公募招标。</font></div><div align="left"><font color="#000000"><br /> </font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀13】</strong></font></font></div><div align="left"><font color="#000000">税率的基本类型：比率税率、定额税率、累计税率。</font></div><div align="left"><font color="#000000">口诀：</font><font color="#000">必定累</font></div><div align="left"><br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_3" onclick="document.getElementById('jzsjiale_fold_show_3').style.display='none';document.getElementById('jzsjiale_fold_hide_3').style.display='block';document.getElementById('jzsjiale_fold_content_3').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_3" onclick="document.getElementById('jzsjiale_fold_show_3').style.display='block';document.getElementById('jzsjiale_fold_hide_3').style.display='none';document.getElementById('jzsjiale_fold_content_3').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_3" class="jzsjiale_fold_content" style="display:none;">【多选题】通常情况下，税率的基本类型有：<br /> A.差别税率<br /> B.比例税率<br /> C.宏观税率<br /> D.定额税率<br /> E.累进税率（累退）<br /> 答案：B、D、E<br /> 解析：通过记忆口诀“必定累”直接得出</div></div><font color="#000000"><br /> </font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 14】</strong></font></font></div><div align="left"><font color="#000000">金融、生活、现代、无形资产；电信很特殊，基础 9%，增值 6%</font></div><div align="left"><font color="#000000">6%：金融服务、生活服务（例如旅游娱乐、教育医疗）以及除不动产租赁以外的现代服务（例如文化创意、广播影视服务），除转让土地使用权之外的销售无形资产，提供增值电信服务。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 15】</strong></font></font></div><div align="left"><font color="#000000">交、邮、建筑、不动产租售、转让土地使用权。</font></div><div align="left"><font color="#000000">9%：交通运输、邮政、建筑、不动产租赁服务、销售不动产、 转让土地使用权、提供基础电信。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 16】</strong></font></font></div><div align="left"><font color="#000000">粮油盐煤；6 气 2 水二甲醚；3 农化肥和饲料；图书报纸杂志和音像电子</font></div><div align="left"><font color="#000000">9%：销售或进口</font></div><div align="left"><font color="#000000">①包括粮食在内的农产品、食用植物油、食用盐、居民用煤炭制品、暖气、冷气、石油液化气、天然气、煤气、沼气、自来水、 热水、二甲醚。</font></div><div align="left"><font color="#000000">②农药、农机、农膜、化肥、饲料。</font></div><div align="left"><font color="#000000">③图书、报纸、杂志、音像制品、电子出版物。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 17】</strong></font></font></div><div align="left"><font color="#000000">年内完成统一还是要靠合法公开的信息</font></div><div align="left"><font color="#000000">政府预算的原则：年度性(我国历年制、美国跨年制)、完整性、统一性、可靠性、合法性、公开性。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 18】</strong></font></font></div><div align="left"><font color="#000000">技术提高了效率使区域受益</font></div><div align="left"><font color="#000000">政府间事权及支出责任划分的原则：受益原则、效率原则、区</font><font color="#000">域原则、技术原则。</font></div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 19】</strong></font></font></div><div align="left"><font color="#000000">口诀：一派繁荣</font></div><div align="left"><font color="#000000">经济周期扩张阶段</font></div><div align="left"><font color="#000000"><br /> </font></div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 20】</strong></font></font></div><div align="left"><font color="#000000">支出法：GDP=C+I+G+(X-1)</font></div><div align="left"><font color="#000000">吃艾果去厦门</font></div></div></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 21】</strong></font></font></div><div align="left"><font color="#000000">恰当的集权使效率对等</font></div><div align="left"><font color="#000000">政府间财政收入划分的原则：集权原则、效率原则、恰当原则、收益与负担对等原则。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 22】</strong></font></font></div><div align="left"><font color="#000000">美印家看看她家养的大黑鹅</font></div><div align="left"><font color="#000000">财政联邦制的典型代表国家：“美国、印度、加拿大、德国、澳大利亚、墨西哥、俄罗斯”。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 23】</strong></font></font></div><div align="left"><font color="#000000">花钱（通货膨胀时少花钱，抑制需求。通货紧缩时多花钱，刺激需求）</font></div><div align="left"><font color="#000000">政府政策工具的运用：经济过热政府少花钱、经济过冷政府多花钱。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 24】</strong></font></font></div><div align="left"><font color="#000000">工资</font></div><div align="left"><font color="#000000">工资推进型通货膨胀，工资和物价螺旋上升导致的通货膨胀。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 25】</strong></font></font></div><div align="left"><font color="#000000">森林、金牙</font></div><div align="left"><font color="#000000">国际货币体系的变迁过程：国际金本位制、布雷顿森林体系、牙买加体系。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 26】</strong></font></font></div><div align="left"><font color="#000000">猛药</font></div><div align="left"><font color="#000000">传统货币政策工具中法定存款准备金率，作用力度强，不将其作为适时调整的经常性工具使用。</font></div><div align="left"><font color="#000000">法定存款准备金率对货币乘数影响很大，往往被当作一剂“猛药”。<br /> </font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 27】</strong></font></font></div><div align="left"><font color="#000000">紧张</font></div><div align="left"><font color="#000000">紧缩性财政政策(少花钱)，紧缩性货币政策(少给钱)；扩张性财政政策(多花钱)，扩张性货币政策(多给钱)。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 28】</strong></font></font></div><div align="left"><font color="#000000">我不确定相关大肠杆菌的传染性</font></div><div align="left"><font color="#000000">金融风险的特征：不确定性、相关性、高杠杆性、传染性。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 29】</strong></font></font></div><div align="left"><font color="#000000">84 分</font></div><div align="left"><font color="#000000">1988 年巴塞尔报告，总资本充足率不低于 8%，核心资本充足率不低于 4%。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 30】</strong></font></font></div><div align="left"><font color="#000000">一路发</font></div><div align="left"><font color="#000000">168，即当数据服从对称的钟形分布时，可以运用经验法则来判断约有 68%的数据与平均数的距离在 1 个标准差之内，标准分数在【-1,1】范围内，延伸记忆：295,399。</font></div><div align="left"><ul><li><font color="#000000">168：约有68%的数据与平均数的距离在1个标准差之内，标准分数在【-1，1】范围内；</font><li><font color="#000000">295：约有95%的数据与平均数的距离在2个标准差之内；标准分数在【-2，2】范围内；</font><li><font color="#000000">399：约有99%的数据与平均数的距离在3个标准差之内；标准分数在【-3，3】范围内。</font><br /> </ul></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 31】</strong></font></font></div><div align="left"><font color="#000000">估计量的性质：一致性、无偏性和有效性。</font></div><div align="left"><font color="#000000">口诀：</font><font color="#000">一无所有</font></div><div align="left"><br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_4" onclick="document.getElementById('jzsjiale_fold_show_4').style.display='none';document.getElementById('jzsjiale_fold_hide_4').style.display='block';document.getElementById('jzsjiale_fold_content_4').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_4" onclick="document.getElementById('jzsjiale_fold_show_4').style.display='block';document.getElementById('jzsjiale_fold_hide_4').style.display='none';document.getElementById('jzsjiale_fold_content_4').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_4" class="jzsjiale_fold_content" style="display:none;">【多选题】抽样调查中，估计量的常用选择标准有：<br /> A.方便性<br /> B.<font color="#0000ff">无</font>偏性<br /> C.<font color="#0000ff">有</font>效性<br /> D.<font color="#0000ff">一</font>致性<br /> E.重要性<br /> 答案：B、C、D</div></div><font color="#000"><br /> </font></div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 32】</strong></font></font></div><div align="left"><font color="#000000">口诀：山路十八弯</font></div><div align="left"><font color="#000000">短期资本供给在短期内是垂直线，在长期内是一条后弯曲线。<br /> </font></div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 33】</strong></font></font></div><div align="left"><font color="#000000">口诀：实践合同</font></div><div align="left"><font color="#000000">实践合同：保证借到金子；诺成合同：卖猪（租）来赠与；</font></div></div></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 34】</strong></font></font></div><div align="left"><font color="#000000">加速准备谨慎性要求</font></div><div align="left"><font color="#000000">在会计上应用，固定资产加速折旧法、对应收款项计提坏账准备、对各种资产计提减值准备体现了谨慎性要求。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 35】</strong></font></font></div><div align="left"><font color="#000000">及时的清晰的谨慎的反映实情那可是相当的重要</font></div><div align="left"><font color="#000000">会计信息质量要求：及时性、清晰性、谨慎性、实质重于形式、可比性、可靠性、相关性、重要性。</font></div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 36】</strong></font></font></div><div align="left"><font color="#000000">会计计量属性：历史成本、重置成本、可变现净值、现值、公允价值</font></div><div align="left"><font color="#000000">口诀：允许历史可重现</font></div><div align="left"><br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_5" onclick="document.getElementById('jzsjiale_fold_show_5').style.display='none';document.getElementById('jzsjiale_fold_hide_5').style.display='block';document.getElementById('jzsjiale_fold_content_5').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_5" onclick="document.getElementById('jzsjiale_fold_show_5').style.display='block';document.getElementById('jzsjiale_fold_hide_5').style.display='none';document.getElementById('jzsjiale_fold_content_5').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_5" class="jzsjiale_fold_content" style="display:none;">【多选题】下列属于会计计量属性的有：<br /> A.<font color="#0000ff">历史</font>成本<br /> B.持续经营<br /> C.可变<font color="#0000ff">现</font>净值<br /> D.公<font color="#0000ff">允</font>价值<br /> E.会计分期<br /> 答案：A、C、D</div></div><font color="#000000"><br /> </font></div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 37】</strong></font></font></div><div align="left"><font color="#000000">会计4个基本前提：会计主体、持续经营、会计分期、货币计量。</font></div><div align="left"><font color="#000000">口诀一：“</font><font color="#000">单位是否持续分钱”</font></div><div align="left"><font color="#000">口诀二：“快吃快喝”（想做会计的前提就是要快吃快喝的。）</font><font color="#000"><br /> </font></div><div align="left"><br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_6" onclick="document.getElementById('jzsjiale_fold_show_6').style.display='none';document.getElementById('jzsjiale_fold_hide_6').style.display='block';document.getElementById('jzsjiale_fold_content_6').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_6" onclick="document.getElementById('jzsjiale_fold_show_6').style.display='block';document.getElementById('jzsjiale_fold_hide_6').style.display='none';document.getElementById('jzsjiale_fold_content_6').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_6" class="jzsjiale_fold_content" style="display:none;">【多选题】下列会计概念中，属于会计基本前提的是：<br /> A.历史成本<br /> B.以权责发生制为核算基础<br /> C.<font color="#0000ff">货</font>币计量<br /> D.会计<font color="#0000ff">主体</font><br /> E.<font color="#0000ff">持</font>续经营<br /> 答案：C、D、E</div></div><font color="#000"><br /> </font></div><div align="left"><font size="3"><strong>【记忆小口诀 38】</strong></font><br /> 会计要素确认和计量的基本原则<br /> 口诀：历史上划分收资的原则是权责配比<br /> </div><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 39】</strong></font></font></div><div align="left"><font color="#000000">会计记录有四法，设置账户最神秘，填制凭证不容易，登记账簿要仔细</font></div></div><br /> <font size="3"><strong>【记忆小口诀 40】</strong></font><br /> 去焦虑<br /> 财务分析的方法：趋势分析法、比较分析法、比率分析法</div></div><div align="left"><strong>【记忆小口诀 41】</strong><br /> </div><div align="left">财政支出绩效评价的原则：经济性、效率性、效果性、公平性<br /> </div><div align="left">口诀：一经两效</div><br /> <div align="left"><div align="left"><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 42】</strong></font></font></div><div align="left"><font color="#000000">借增贷减是资产，权益和它正相反，资产费用总相同，收入费用总相反</font></div><div align="left"><font color="#000000"><br /> </font></div></div></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 43】</strong></font></font></div><div align="left"><font color="#000000">不安</font></div><div align="left"><font color="#000000">不安抗辩权：先履行义务一方，对后履行义务一方行使的。</font></div><div align="left"><font size="3"><font color="#000000"><strong>【记忆小口诀 44】</strong></font></font></div><div align="left"><font color="#000000">七天无理由退货</font></div><div align="left"><font color="#000000">经营者的 14 项义务之一。</font></div><font color="#000"><strong><font size="3">【记忆小口诀 45】</font></strong></font><br /> <font color="#000">直接信用控制：高薪留职</font><br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_7" onclick="document.getElementById('jzsjiale_fold_show_7').style.display='none';document.getElementById('jzsjiale_fold_hide_7').style.display='block';document.getElementById('jzsjiale_fold_content_7').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_7" onclick="document.getElementById('jzsjiale_fold_show_7').style.display='block';document.getElementById('jzsjiale_fold_hide_7').style.display='none';document.getElementById('jzsjiale_fold_content_7').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_7" class="jzsjiale_fold_content" style="display:none;">【多选题】直接信用控制是中央银行对商业银行的信用活动进行的控制，其手段包括：<br /> A.直接干预<br /> B.流动比率<br /> C.信用配额<br /> D.窗口指导<br /> E.利率最高限<br /> <br /> 答案：ABCE<br /> 记忆技巧：<br /> 一般性：法定再公开<br /> 选择性：消费不犹豫<br /> 直接控制：高薪留职<br /> 间接控制：窗口劝告</div></div><font color="#000"><br /> </font><br /> <br /> <font size="3"><strong>【记忆小口诀 46】</strong></font><br /> 政府预算的职能：反映、监督、控制<br /> 口诀：反监控<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_8" onclick="document.getElementById('jzsjiale_fold_show_8').style.display='none';document.getElementById('jzsjiale_fold_hide_8').style.display='block';document.getElementById('jzsjiale_fold_content_8').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_8" onclick="document.getElementById('jzsjiale_fold_show_8').style.display='block';document.getElementById('jzsjiale_fold_hide_8').style.display='none';document.getElementById('jzsjiale_fold_content_8').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_8" class="jzsjiale_fold_content" style="display:none;">【单选题】在现代经济社会条件下，政府预算的职能部包括：<br /> A.反应政府部门的活动<br /> B.监督政府部门收支运作的情况<br /> C.控制政府部门的支出<br /> D.引导经济的运行。<br /> 答案：D<br /> 解析：支付预算的职能口诀“反监控”排除ABC。</div></div><br /> <br /> <font size="3"><strong>【记忆小口诀 47】</strong></font><br /> 货币政策的中间目标<br /> 口诀：超级火力桶<font color="#000"><font size="3"><br /> </font></font><br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_9" onclick="document.getElementById('jzsjiale_fold_show_9').style.display='none';document.getElementById('jzsjiale_fold_hide_9').style.display='block';document.getElementById('jzsjiale_fold_content_9').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_9" onclick="document.getElementById('jzsjiale_fold_show_9').style.display='block';document.getElementById('jzsjiale_fold_hide_9').style.display='none';document.getElementById('jzsjiale_fold_content_9').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_9" class="jzsjiale_fold_content" style="display:none;">【单选题】下列金融指标中，不能作为货币政策中间目标的是：<br /> A.资产加个<br /> B.短期市场利率<br /> C.货币供应量<br /> D.超额准备金<br /> 答案：A<br /> 解析：货币政策中介目标口诀“超级火力桶”，排除BCD。即选择A。</div></div><br /> <font size="3"><strong>【记忆小口诀 48】</strong></font><br /> 增值税口诀：一般货币是13%，关乎民生就要低（9%）。交邮建筑不动产是9%，有形动产租赁货找13%。电信行业很特别，增值选6%，基础是9%。其他现代服务业，金融生活6%要牢记。<br /> <strong>【记忆小口诀 49】</strong><br /> 消费税口诀：三男三女去开车、两高两木一游艇<br /> <ul><li>三男：烟、酒及酒精、鞭炮烟火<li>三女：化妆品、贵重首饰及珠宝玉石<li>去开车：小汽车、摩托车、汽车轮胎、成品油<li>两高：高尔夫及球具（球杆）、高档手表<li>两木：实木地板、木制一次性筷子<li>一游艇：游艇<br /> </ul><font size="3"><strong>【记忆小口诀 50】</strong></font><br /> 地方税考点<br /> 口诀：房车地契给地方<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_10" onclick="document.getElementById('jzsjiale_fold_show_10').style.display='none';document.getElementById('jzsjiale_fold_hide_10').style.display='block';document.getElementById('jzsjiale_fold_content_10').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_10" onclick="document.getElementById('jzsjiale_fold_show_10').style.display='block';document.getElementById('jzsjiale_fold_hide_10').style.display='none';document.getElementById('jzsjiale_fold_content_10').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_10" class="jzsjiale_fold_content" style="display:none;">【多选题2021】下列税种中，属于地方税的有：<br /> A.契税<br /> B.增值税<br /> C.消费税<br /> D.企业所得税<br /> E.土地增值税<br /> 答案：A、E<br /> 解析：口诀可得</div></div><br /> <strong><font size="3">【记忆小口诀 51】</font></strong><br /> 口诀：三去一降一补<br /> 供给侧结构改革主要任务，去产能、去库存、去杠杆、降成本、补短板。<br /> <br /> <font size="3"><strong>【记忆小口诀 52】</strong></font><br /> 次贷危机<br /> 口诀：摘流行<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_11" onclick="document.getElementById('jzsjiale_fold_show_11').style.display='none';document.getElementById('jzsjiale_fold_hide_11').style.display='block';document.getElementById('jzsjiale_fold_content_11').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_11" onclick="document.getElementById('jzsjiale_fold_show_11').style.display='block';document.getElementById('jzsjiale_fold_hide_11').style.display='none';document.getElementById('jzsjiale_fold_content_11').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_11" class="jzsjiale_fold_content" style="display:none;">【单选题】从2007年春季开始的美国次贷危机可依次分为（）三个阶段<br /> A.债务危机阶段、信用危机阶段、流动性危机阶段<br /> B.债务危机阶段、流动性危机阶段、信用危机阶段<br /> C.信用危机阶段、债务危机阶段、流动性危机阶段<br /> D.流动性危机阶段、信用危机阶段、债务危机阶段<br /> 答案：B</div></div><br /> <font size="3"><strong>【记忆小口诀 53】</strong></font><br /> 财政转移支付的特点：<br /> 口诀：完整统一，科学法制对称<br /> <font size="3"><strong>【记忆小口诀 54】</strong></font><br /> 货币需求动机<br /> 口诀：剁椒鱼头<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_12" onclick="document.getElementById('jzsjiale_fold_show_12').style.display='none';document.getElementById('jzsjiale_fold_hide_12').style.display='block';document.getElementById('jzsjiale_fold_content_12').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_12" onclick="document.getElementById('jzsjiale_fold_show_12').style.display='block';document.getElementById('jzsjiale_fold_hide_12').style.display='none';document.getElementById('jzsjiale_fold_content_12').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_12" class="jzsjiale_fold_content" style="display:none;">【单选题】按照凯恩斯的流动性偏好理论，不属于货币需求动机的是：<br /> A.交易动机<br /> B.储蓄动机<br /> C.预防动机<br /> D.投机动机<br /> 答案：B<br /> 解析：剁椒鱼头包含A、C、D，选择B</div></div><br /> <font size="3"><strong>【记忆小口诀 55】</strong></font><br /> 公共定价法<br /> 口诀：平儿负我<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_13" onclick="document.getElementById('jzsjiale_fold_show_13').style.display='none';document.getElementById('jzsjiale_fold_hide_13').style.display='block';document.getElementById('jzsjiale_fold_content_13').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_13" onclick="document.getElementById('jzsjiale_fold_show_13').style.display='block';document.getElementById('jzsjiale_fold_hide_13').style.display='none';document.getElementById('jzsjiale_fold_content_13').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_13" class="jzsjiale_fold_content" style="display:none;">【多选题2022】公共定价法主要包括：<br /> A.二部定价法<br /> B.公共劳务收费法<br /> C.平均成本定价法<br /> D.最低费用选择法<br /> E.负荷定价法<br /> 答案：C、A、E、</div></div><br /> <font size="3"><strong>【记忆小口诀 56】</strong></font><br /> 公共物品生产方式<br /> 口诀：郑和特委屈<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_14" onclick="document.getElementById('jzsjiale_fold_show_14').style.display='none';document.getElementById('jzsjiale_fold_hide_14').style.display='block';document.getElementById('jzsjiale_fold_content_14').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_14" onclick="document.getElementById('jzsjiale_fold_show_14').style.display='block';document.getElementById('jzsjiale_fold_hide_14').style.display='none';document.getElementById('jzsjiale_fold_content_14').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_14" class="jzsjiale_fold_content" style="display:none;">【多选2022】下列生产方式中，属于公共物品生产方式的是：<br /> A.合同委托<br /> B.特许经营<br /> C.联合融资<br /> D.合同外包<br /> E.政府生产<br /> 答案：E、D、A、B、</div></div><br /> <font size="3"><strong>【记忆小口诀 57】</strong></font><br /> 生产总值的形态：价值形态、收入形态和产品形态<br /> 口诀：收产假（生产后就要回收产假了）<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_15" onclick="document.getElementById('jzsjiale_fold_show_15').style.display='none';document.getElementById('jzsjiale_fold_hide_15').style.display='block';document.getElementById('jzsjiale_fold_content_15').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_15" onclick="document.getElementById('jzsjiale_fold_show_15').style.display='block';document.getElementById('jzsjiale_fold_hide_15').style.display='none';document.getElementById('jzsjiale_fold_content_15').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_15" class="jzsjiale_fold_content" style="display:none;">【多选题】国内生产总值的形态可以分为：<br /> A.价值形态<br /> B.收入形态<br /> C.产品形态<br /> D.支出形态<br /> E.实物形态<br /> 答案：A、B、C</div></div><br /> <font size="3"><strong>【记忆小口诀 58】</strong></font><br /> 个人所得税：个人的<font color="#ff0000">工</font>资、薪金所得；<font color="#ff0000">劳</font>务报酬所得；<font color="#ff0000">稿</font>酬所得；<font color="#ff0000">特</font>许经营所得；利息、股息、红利所得；财产租赁和转让所得；以及偶然所得<br /> 口诀：功劳特高<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_16" onclick="document.getElementById('jzsjiale_fold_show_16').style.display='none';document.getElementById('jzsjiale_fold_hide_16').style.display='block';document.getElementById('jzsjiale_fold_content_16').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_16" onclick="document.getElementById('jzsjiale_fold_show_16').style.display='block';document.getElementById('jzsjiale_fold_hide_16').style.display='none';document.getElementById('jzsjiale_fold_content_16').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_16" class="jzsjiale_fold_content" style="display:none;">【多选题2022】按照纳税年度合并计算个人所得税的居民个人所得包括：<br /> A.<font color="#0000ff">劳务</font>报酬所得<br /> B.<font color="#0000ff">稿酬</font>所得<br /> C.财产租赁所得<br /> D.<font color="#0000ff">特</font>许经营所得<br /> E.<font color="#0000ff">工资</font>薪金所得<br /> 答案：E、A、D、B<br /> 解析：功劳特高</div></div><br /> <font size="3"><strong>【记忆小口诀 59】</strong></font><br /> 银行业务<br /> 口诀：清存贷<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_17" onclick="document.getElementById('jzsjiale_fold_show_17').style.display='none';document.getElementById('jzsjiale_fold_hide_17').style.display='block';document.getElementById('jzsjiale_fold_content_17').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_17" onclick="document.getElementById('jzsjiale_fold_show_17').style.display='block';document.getElementById('jzsjiale_fold_hide_17').style.display='none';document.getElementById('jzsjiale_fold_content_17').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_17" class="jzsjiale_fold_content" style="display:none;">【多选题】以下属于中央银行对银行的业务的有：<br /> A.货币发行业务<br /> B.集中<font color="#0000ff">存</font>款准备金<br /> C.充当最后<font color="#0000ff">贷</font>款人<br /> D.组织全国银行间的<font color="#0000ff">清</font>算业务<br /> E.代理国库<br /> 答案：B、C、D<br /> 解析：口诀：清存贷</div></div><br /> <font size="3"><strong>【记忆小口诀 60】</strong></font><br /> 企业所有者权益：实收资本（上市公司为股本）、资本公积、盈余公积、未分配利润<br /> 口诀：2只公鸡喂食（企业家就像铁公鸡一样抠门赚得钱只给鸡喂食）<br /> <br/><div class="jzsjiale_fold"><button id="jzsjiale_fold_show_18" onclick="document.getElementById('jzsjiale_fold_show_18').style.display='none';document.getElementById('jzsjiale_fold_hide_18').style.display='block';document.getElementById('jzsjiale_fold_content_18').style.display='block';" type='button' title='例题(点击展开)' style="display: block;">+ 例题 (点击展开)</button><button id="jzsjiale_fold_hide_18" onclick="document.getElementById('jzsjiale_fold_show_18').style.display='block';document.getElementById('jzsjiale_fold_hide_18').style.display='none';document.getElementById('jzsjiale_fold_content_18').style.display='none';" type='button' title='例题(点击折叠)' style="display: none;">- 例题 (点击折叠)</button><div id="jzsjiale_fold_content_18" class="jzsjiale_fold_content" style="display:none;">【多选题】下列各项中，属于企业所有者权益的有：<br /> A.预付款项<br /> B.<font color="#0000ff">未</font>分配利润<br /> C.<font color="#0000ff">实</font>收资本<br /> D.盈余<font color="#0000ff">公积</font><br /> E.资本<font color="#0000ff">公积</font><br /> 答案：B、C、D、E</div></div><br /> <font size="3"><strong>【记忆小口诀 61】</strong></font><br /> 所有权法律特征：弹力性、全面性、单一性、独存性、存续性<br /> 口诀：子弹全部单独存起来<br /> <font size="3"><strong>【记忆小口诀 62】</strong></font><br /> 经营者的14项义务之一<br /> 口诀：七日无理由退货<br /> <font size="3"><strong>【记忆小口诀 63】</strong></font><br /> 带着自信算房租<br /> 中间业务分类：代理业务、咨询业务、信托业务、结算业务、租赁业务<br /> <font size="3"><strong>【记忆小口诀 64】</strong></font><br /> 国际储备资产：外汇储备、货币性黄金、特别提款权、国际货币基金组织储备头寸<br /> 口诀：外国货特别头寸<br /> <font size="3"><strong>【记忆小口诀 65】</strong></font><br /> 实践合同：借用合同、保管合同、定金合同<br /> 口诀：借保定<br /> <style type="text/css">div.jzsjiale_fold_content{margin-top: 10px;border: 1px solid #cccccc;padding: 10px;}</style></td></tr></table> <!--版权信息--> </div> <div id="comment_148687" class="cm"> </div> <div id="post_rate_div_148687"></div> </div></div> <!--淘专辑推荐列表--> </td></tr> <!--楼主帖子的相关操作--> <tr> <td class=" plm"> </td> </tr> <tr id="_postposition148687"></tr> <!--帖子底部操作、管理--> <tr> <td class="" style="padding:15px 0;overflow:visible;"> <div class="po1 "> <div class="xshare"> </div> <div class="pob cl" 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