会计学原理（双语）_智慧树知到答案2021年

第十二章 会计核算组织程序（Chapter 12 Organizational procedures for accounting）：主要讲授了会计核算组织程序的含义和种类，重点讲授了记账凭证核算组织程序、科目汇总表核算组织程序、汇总记账凭证核算组织程序三种。This chapter mainly introduces the meaning and types of accounting organizational procedures, focusing on three kinds of accounting organizational procedures: accounting organizational procedures of bookkeeping vouchers, accounting organizational procedures of  accounting title summary , and accounting organizational procedures of summary bookkeeping vouchers.12.1会计核算组织程序Chapter 12 organizational prodceduers for accounting:会计核算组织程序（Organizational procedures for accounting）
12.1会计核算组织程序Chapter 12 organizational prodceduers for accounting:会计核算组织程序（Organizational procedures for accounting）

[单选题]填制记账凭证是各种核算组织程序所共有的账务处理步骤。（ ）Filling in bookkeeping vouchers is a common accounting process in various accounting organizational procedures. ( )

选项:[对, 错]
[单选题]科目汇总表是根据专用记账凭证（或通用记账凭证）汇总编制而成的。（ ） The accounting title summary is prepared according to the summary of specific bookkeeping vouchers (or general bookkeeping vouchers). ( )

选项:[对, 错]
[单选题]汇总记账凭证是在填制的各种专用记账凭证的基础上，按照一定的方法进行汇总编制而成的。（ ）Summary bookkeeping vouchers are prepared on the basis of various specific bookkeeping vouchers according to certain methods. ( )

选项:[对, 错]
[单选题]一般情况下，如果企业的规模较小、经济业务量比较少、需要编制的记账凭证不是很多，则该企业可以采用（ ）。Generally speaking, if the enterprise is small in scale, less in economic business volume and have less bookkeeping vouchers need to be compiled, the enterprise can adopt ( ).

选项:[科目汇总表核算组织程序Accounting organizational procedure of accounting title summary, 日记总账核算组织程序 Accounting organizational procedure of general journal, 汇总记账凭证核算组织程序 Accounting organizational procedure of summary bookkeeping vouchers, 记账凭证核算组织程序 Accounting organizational procedure of bookkeeping vouchers]
[单选题]日记总账核算组织程序的特点是（ ）。Which of the following belongs to the characteristics of the accounting organizational procedure of general Journal. ( )

选项:[根据各种记账凭证直接逐笔登记总分类账 Register the general ledger directly of each transaction according to various bookkeeping vouchers, 根据各种记账凭证直接逐笔登记日记账 Register the journal directly of each transaction according to various bookkeeping vouchers, 根据各种记账凭证直接逐笔登记日记总账 Register the journal ledger directly of each transaction according to various bookkeeping vouchers, 根据各种记账凭证直接逐笔登记明细分类账Register the subsidiary ledgers directly of each transaction according to various bookkeeping vouchers]
[多选题]会计循环的主要环节有（      ）。The main links of the accounting cycle are (  ).

选项:[登记账簿 Registering  accounting books, 填制会计凭证Filling accounting vouchers, 设置账户Setting up accounts, 编制会计报表Preparing financial statements]
[多选题]为便于编制汇总收款凭证，日常编制收款凭证时，分录形式最好是（ ）。In order to facilitate the preparation of summary receipt vouchers, the best form of entry is ( ) in the daily preparation of receipt vouchers.

选项:[一借多贷One debit and multiple credits, 多借多贷Multiple debits and credits, 多借一贷Multiple debits and one credit, 一借一贷One debit and one credit]
[单选题]在下列核算组织程序中，被称为最基本的会计核算组织程序的是（ ）。 In the following accounting organizational procedures, ( ) is called the most basic accounting organizational procedure .

选项:[日记总账核算组织程序Accounting organizational procedure of general journal, 记账凭证核算组织程序Accounting organizational procedure of bookkeeping vouchers, 科目汇总表核算组织程序Accounting organizational procedure of accounting title summary, 汇总记账凭证核算组织程序Accounting organizational procedure of summary bookkeeping vouchers]
[单选题]汇总收款凭证是基于（）。The summary receipt vouchers are based on (  ).

选项:[付款凭证上的借方科目定期汇总的The regularly summarized debit items of the payment vouchers, 收款凭证上的借方科目定期汇总的The regularly summarized debit items of the receipt vouchers, 收款凭证上的贷方科目定期汇总的The regularly summarized credit items of the receipt vouchers, 付款凭证上的贷方科目定期汇总的The regularly summarized credit items of the payment vouchers]
[单选题]各种核算组织程序下采用的总分类账均为借、贷、余三栏式。（ ） The general ledger used under various accounting organizational procedures include debit, credit and balance three columns. ( )

选项:[对, 错]
[单选题]在下列核算组织程序中，被称为最基本的会计核算组织程序的是（ ）。 In the following accounting organizational procedures, ( ) is called the most basic accounting organizational procedure .

选项:[日记总账核算组织程序Accounting organizational procedure of general journal, 记账凭证核算组织程序Accounting organizational procedure of bookkeeping vouchers, 汇总记账凭证核算组织程序Accounting organizational procedure of summary bookkeeping vouchers, 科目汇总表核算组织程序Accounting organizational procedure of accounting title summary]
[单选题]汇总收款凭证是基于（）。The summary receipt vouchers are based on (  ).

选项:[付款凭证上的借方科目定期汇总的The regularly summarized debit items of the payment vouchers, 收款凭证上的借方科目定期汇总的The regularly summarized debit items of the receipt vouchers, 付款凭证上的贷方科目定期汇总的The regularly summarized credit items of the payment vouchers, 收款凭证上的贷方科目定期汇总的The regularly summarized credit items of the receipt vouchers]
[单选题]一般情况下，如果企业的规模较小、经济业务量比较少、需要编制的记账凭证不是很多，则该企业可以采用（ ）。Generally speaking, if the enterprise is small in scale, less in economic business volume and have less bookkeeping vouchers need to be compiled, the enterprise can adopt ( ).

选项:[科目汇总表核算组织程序Accounting organizational procedure of accounting title summary, 记账凭证核算组织程序 Accounting organizational procedure of bookkeeping vouchers, 日记总账核算组织程序 Accounting organizational procedure of general journal, 汇总记账凭证核算组织程序 Accounting organizational procedure of summary bookkeeping vouchers]
[单选题]日记总账核算组织程序的特点是（ ）。Which of the following belongs to the characteristics of the accounting organizational procedure of general Journal. ( )

选项:[根据各种记账凭证直接逐笔登记日记总账 Register the journal ledger directly of each transaction according to various bookkeeping vouchers, 根据各种记账凭证直接逐笔登记日记账 Register the journal directly of each transaction according to various bookkeeping vouchers, 根据各种记账凭证直接逐笔登记总分类账 Register the general ledger directly of each transaction according to various bookkeeping vouchers, 根据各种记账凭证直接逐笔登记明细分类账Register the subsidiary ledgers directly of each transaction according to various bookkeeping vouchers]
[多选题]会计循环的主要环节有（      ）。The main links of the accounting cycle are (  ).

选项:[登记账簿 Registering  accounting books, 编制会计报表Preparing financial statements, 填制会计凭证Filling accounting vouchers, 设置账户Setting up accounts]
[多选题]为便于编制汇总收款凭证，日常编制收款凭证时，分录形式最好是（ ）。In order to facilitate the preparation of summary receipt vouchers, the best form of entry is ( ) in the daily preparation of receipt vouchers.

选项:[一借多贷One debit and multiple credits, 多借一贷Multiple debits and one credit, 一借一贷One debit and one credit, 多借多贷Multiple debits and credits]
[单选题]各种核算组织程序下采用的总分类账均为借、贷、余三栏式。（ ） The general ledger used under various accounting organizational procedures include debit, credit and balance three columns. ( )

选项:[错, 对]
[单选题]科目汇总表是根据专用记账凭证（或通用记账凭证）汇总编制而成的。（ ） The accounting title summary is prepared according to the summary of specific bookkeeping vouchers (or general bookkeeping vouchers). ( )

选项:[错, 对]
[单选题]汇总记账凭证是在填制的各种专用记账凭证的基础上，按照一定的方法进行汇总编制而成的。（ ）Summary bookkeeping vouchers are prepared on the basis of various specific bookkeeping vouchers according to certain methods. ( )

选项:[错, 对]
[单选题]填制记账凭证是各种核算组织程序所共有的账务处理步骤。（ ）Filling in bookkeeping vouchers is a common accounting process in various accounting organizational procedures. ( )

选项:[对, 错]