第八章单元测试
- 原始凭证和记账凭证的相同点是（ ）。The similarity between the original voucher and the bookkeeping voucher is ( ).
- 企业将现金存入银行应编制（ ）。Enterprises should prepare ( ) for depositing cash in the bank.
- 外来原始凭证一般都是（ ）。Original vouchers from outside are generally ( ).
- 填制原始凭证时应符合的一般要求有（ ）。 The General requirements that should be met when filling the original voucher are ( ).
- 会计凭证的保管应做到（ ）。Accounting vouchers should be kept ( ).
- 所有会计凭证都是登记账簿的直接依据。（ ）All accounting vouchers are the direct basis of registering accounting books. ( )
汇总记账凭证即记账凭证汇总表，二者的编制方法相同。（ ）Summary bookkeeping vouchers is the summary table of bookkeeping vouchers,which of the two is prepared by the same method.
- 会计凭证登账后的整理、装订和归档2年后可销毁。（ ）Accounting vouchers can be destroyed after 2 years of consolidation, binding and filing. ( )
实际工作中，也有企业单位的记账凭证不分收款、付款、转账凭证，统一使用一种凭证，这种记账凭证称为通用记账凭证。（ ）In practical work, there are also enterprises whose bookkeeping vouchers are not divided into receipt, payment and transfer vouchers. They use a kind of vouchers in a unified way, which is called general bookkeeping voucher. ( )
- 除结账和更正错误的记账凭证可以不附原始凭证外，其他记账凭证必须附有原始凭证，并注明所附原始凭证的张数。（ ）Except that the original vouchers may not be attached to the bookkeeping vouchers for closing accounts and correcting errors, the other bookkeeping vouchers must be accompanied by the original vouchers and the number of the original vouchers attached. ( )
A:编制时间相同The same preparation time B:经济责任的当事人相同The same party with economic responsibility C:反映经济业务的内容相同The same content reflecting economic business D:所起作用相同 The same role
答案:反映经济业务的内容相同The same content reflecting economic business
A:现金收款凭证Cash on hand receipt voucher B:银行存款付款凭证Cash in bank payment voucher C:现金付款凭证Cash on hand payment voucher D:银行存款收款凭证Cash in bank receipt voucher
A:汇总原始凭证Summary original vouchers B:一次凭证One-time vouchers C:记账凭证Bookkeeping vouchers D:累计凭证Accumulative vouchers
A:手续完备Complete procedures B:书写规范Normative writing C:记录真实Authentic record D:内容齐全 Complete content
A:保证会计凭证的安全完整Ensuring the safety and integrity of accounting vouchers B:定期归档以便查阅Periodic filing for the purpose of consulting C:由企业随意销毁 Destroyed by the enterprise at will D:查阅会计凭证要有手续 Procedures that are required for consulting accounting vouchers
A:对 B:错
A:对 B:错
A:错 B:对
A:错 B:对
A:对 B:错
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