第十二章单元测试
- 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 .
汇总收款凭证是基于()。The summary receipt vouchers are based on ( ).
- 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 ( ).
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 Journal ledger. ( )
会计循环的主要环节有( )。The main links of the accounting cycle are ( ).
- 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.
- 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. ( )
- 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). ( )
- 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. ( )
- 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. ( )
A:科目汇总表核算组织程序Accounting organizational procedure of accounting title summary B:汇总记账凭证核算组织程序Accounting organizational procedure of summary bookkeeping vouchers C:记账凭证核算组织程序Accounting organizational procedure of bookkeeping vouchers D:日记总账核算组织程序Accounting organizational procedure of general journal
答案:记账凭证核算组织程序Accounting organizational procedure of bookkeeping vouchers
A:
收款凭证上的借方科目定期汇总的The regularly summarized debit items of the receipt vouchers
B:付款凭证上的贷方科目定期汇总的The regularly summarized credit items of the payment vouchers
C:付款凭证上的借方科目定期汇总的The regularly summarized debit items of the payment vouchers
D:收款凭证上的贷方科目定期汇总的The regularly summarized credit items of the receipt vouchers
A:日记总账核算组织程序 Accounting organizational procedure of general journal B:汇总记账凭证核算组织程序 Accounting organizational procedure of summary bookkeeping vouchers C:科目汇总表核算组织程序Accounting organizational procedure of accounting title summary D:记账凭证核算组织程序 Accounting organizational procedure of bookkeeping vouchers
A:
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
B: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
C: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
D: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
A:
设置账户Setting up accounts
B:编制会计报表Preparing financial statements
C:填制会计凭证Filling accounting vouchers
D:登记账簿 Registering accounting books
A:一借一贷One debit and one credit B:多借多贷Multiple debits and credits C:一借多贷One debit and multiple credits D:多借一贷Multiple debits and one credit
A:错 B:对
A:对 B:错
A:对 B:错
A:错 B:对