会电查询练习题.docVIP

第一类：赊销的记录题目 1.计算出各月通过赊销方式实现的销售收入 即找出借应收账款贷主营业务收入的记录 考试星级**** select a.iperiod,sum(a.mc) from gl_accvouch a join gl_accvouch b on a.ino_id=b.ino_id and a.iperiod=b.iperiod and a.csign=b.csign where a.ccode like 501% and a.mc0 and b.ccode like 113% and b.md0 group by a.iperiod 2、检索出所有赊销收入未提取应缴增值税的记账记录 考试星级**** create view v_5010 as select a.* from gl_accvouch a join gl_accvouch b on a.csign=b.csign and a.iperiod=b.iperiod and a.ino_id=b.ino_id where a.ccode like 501% and a.mc0 and b.ccode like 113% and b.md0 create view v_22106 as select * from gl_accvouch where ccode like 22106% and mc0 select a.* from v_5010 a left join v_22106 b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where b.ino_id is null select a.ccode,a.ino_id,b.ccode,a.md,a.mc,a.cdigest from v_5010 a left join v_22106 b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where b.ino_id is null 第二类：未提税金的题目录 考试星级**** 检索出所有确认收入时，未提取应缴增值税的记账记录 create view v_50101 as select * from gl_accvouch where ccode like 501% and mc0 create view s_22106 as select * from gl_accvouch where ccode like 221% and mc0 select a.* from v_50101 a left join s_22106 b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where b.ino_id is null 第三类：真实性、完整性题目 1、真实性：逆查 考试星级***** （）追查主营业务收入明细账分录到发票（追查真实性） select a.* from gl_accvouch a left join salebillvouch b on a.coutbillsign=b.cvouchtype and a.coutid=b.csbvcode where b.csbvcode is null and a.ccode like 501% （）检查销售发票是否附有发货单??? select a.* from salebillvouch a left join dispatchlist b on a.sbvid=b.sbvid where b.cdlcode is null （）检查销售发票是否附有订单 select a.* from salebillvouch a left join so_somain b on a.csocode=b.csocode where b.csocode is null 2、完整性：顺查 考试星级***** （）发货单和发票核对 开了发货单没有开发票 select a.* from dispatchlist a left join salebillvouch b on a.sbvid=b.sbvid where b.csbvcode is null （）发票库有那些发票未登记主营业务收入明细账??? select * from gl_ac