会计基础规范化（国外英文资料）.doc

会计基础规范化（国外英文资料） The body {padding: 0px. Margin: 0 px; Background: # FFFDE4; } In 2011-2012 Yang ling continued the education, the accounting foundation work standard Type of test paper: timed test test time: 150 minutes to view your grade In each case, there is only one correct answer to the question. In the following ledger errors, the supplementary registration law shall be used to correct (). A: the accounting certificate should be borrowed, the accounting subject is wrong, and the books record is wrong B. The proof of the account is correct, the ledger records the amount of error, and the wrong amount is less than the correct amount C. The error in the amount of the proof of account and the wrong amount is less than the correct amount D. The error of the amount of the proof of account is greater than the correct amount, making the account record error A, B, C, D The answer is: C The answer A and D should be more positive and the answer B should be corrected by an underscore. The main difference between the various accounts handlers is (). A. the registration details vary B. the general ledger is based on a different basis The type of accounting credential is different D. prepare financial statements for different reasons A, B, C, D 【 correct answer 】 : B Resolution : The various accounts processing procedures differ from the methods and procedures of registering total ledger accounts. In the case of this adaptation, the basis of the general ledger and the format of the ledger are different. According to the regulations of accounting archives, which was implemented in 1999, the period of custody of the balance sheets of enterprise bank deposits is (). A. 1 year B. 5 years C. ten years D. 15 years A, B, C, D 【 correct answer 】 : B The period of custody of the balance adjustment of enterprise bank is five years. According to the rules of accounting regulation in our country, the format of the balance sheets of our enterprises is (). A. account type B. report type C