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会计基础练习 第四章(国外英文资料)
会计基础练习 第四章(国外英文资料)
The fourth chapter is accounting voucher
First, individual choice questions
1., does not meet the basic requirements of the original document is ().
The original certificate of A. from individuals, must fill in the signature stamp
B. original certificate shall not be altered, scratch, dig
C. the economic contract approved by the superior shall be used as the original voucher
D. capital and lowercase must be equal
2. the following may not be the original vouchers for accounting; ().
A. invoice
B. contract
C. warehouse receipt
D. requisition
3. the following are generic documents.
A. material receipt
B. depreciation calculation sheet
C. VAT invoice
D. travel expense statement
4. writing the Arabia numbers on the original credentials is the wrong way.
Currency currency sign before A. amount number
There is a gap between the currency symbol of B. and the amount of money
No gaps may be allowed between the currency symbol of C. and the amount of money
D. numbers are written in front of currency symbols. Numbers are no longer written in monetary units
5. the vouchers for vouchers that cannot be attached to the original documents are ().
A. corrects the incorrect accounting voucher
B. debit note from the bank
C. payment vouchers for cash payment
D. employee temporary loan account vouchers
6., the original vouchers are classified according to (), and are divided into first documents, accumulated vouchers and so on.
Use A. and fill in the program
B. forming source
C. fill in the way
D. fill in the procedure and content.
7. the following statement of the original document is incorrect (()).
A. according to different sources, divided into foreign original documents and self-made original documents
B. is divided into general source documents and special original documents according to different formats
In accordance with the procedures and contents of C. in different, divided into a total original documents, original documents and summary of the original certi
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