2011年河南会计从业-会计基础-账务处理程序-试题精编练习(国外英语资料).docVIP

2011年河南会计从业-会计基础-账务处理程序-试题精编练习(国外英语资料) In 2011, henan accounting practice - accounting basics - the accounting process - the paper is an intensive practice One, single choice question In various accounts processing procedures, it is not () that the general ledger is subject to (). A. proof of charge to an account B. summarize the proof of account Summarize the original credentials D. the summary of the subject () the ledger processing program is the most basic kind of accounting procedure. A. diary general ledger B. summarize the proof of account C. The summary of the course D. proof of charge to an account The following is not true about the accounting credential account handler. A. according to the bookkeeping voucher, the total ledger is the basic accounting procedure B. Simple and clear, easy to understand, the total ledger can reflect the occurrence of the business in detail C. The total amount of the ledger is heavy D. suitable for larger units with large economic volumes The account processing procedure of the course summary table is the direct basis for its overall account. A. summarize the proof of account B: the summary of the course C. proof of charge to an account D. the original documents The accounting statements in the three common accounts processing procedures are based on () data. A. journal, ledger and account B. journal and itemized ledger C. Details and general ledger D. Journal and general ledger In the following items, the fault of the ledgers account processing program is (). A. increased the accounts processing procedure for accounting Increased the total amount of the registered ledger C. it is not easy to check the accounts Its not easy to balance the trial The course summary table is based on (). A. proof of charge to an account B. the original documents C. The summary table of original documents D. all kinds of general ledger The following are the advantages of the account-book handling procedure (). A. the total ledger accounts for more