2012年会计证继续教育出纳实战攻略-2题库(国外英语资料).doc

2012年会计证继续教育出纳实战攻略-2题库(国外英语资料) Gansu province in 2012, teller exam combat Raiders type: limited testing examination time: 150 minutes, check scores a multiple-choice question (the 20 items, each item of 2 points, a total of 40 points. Every day the alternative answers, only one with the correct answer). 1. in the following options, the job that the cashier can undertake is (). A. registration fee accounts B. registration debt accounts C. custody of accounting archives D. registration A B C inventory cash journal [D] the correct answer: D [analysis] accounting law stipulates: the accounting institutions shall establish an internal auditing system. A cashier shall not be concurrently in charge of auditing, accounting archives and income, expenses, debt: debt accounts registration right. Therefore, options A, B, and C are not selected. 2. the following requirements are in line with the basic provisions of the cash income business. A. cash limits by the account unit can be used for the custom B. C. cash payment cash income must be the first collection after receipt of D. A B C D cash income must be the correct answer []: C [analysis]: B, D, A options do not comply with the basic provisions of cash receipts. 3. the following options do not meet the requirements of the cashier handover is (). A. cash to computerized accounting units implemented by transfer to transfer one handed B. according to the accounting books of the relevant records, should be first on the electronic computer for the actual operation of C. transfer vouchers, cashier books and other accounting data must be intact D. make people should continue to use the original password to ensure safe. The A B C D [continuous] the correct answer: D [analysis]: according to the regulations, make people in the transfer is completed, should be replaced immediately and the safe password lock. Therefore, option D is not selected. 4. in the following options, the error in the numerical word writing is (). Arabia A. digit