会计基础试题（Basic accounting examination questions）.docVIP

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会计基础试题（Basic accounting examination questions）.doc

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会计基础试题（Basic accounting examination questions）

会计基础试题（Basic accounting examination questions） First, individual choice questions [1] the following questions, the audit content does not belong to the accounting voucher is (). Does the A. voucher comply with the relevant plan and budget? B. is the accounting procedure correct? Is the amount of the C. certificate consistent with the amount of the original voucher attached? Is the content of the D. document consistent with the contents of the original document attached? [answer] A [on] the audit contents of vouchers including: (1) the economic business is true, whether the recorded content and the content of the original documents; (2) voucher record content is correct; (3) the list of the project is complete, the relevant personnel is not signed. [2] for Zhenti cash deposit banks, accounting personnel should prepare vouchers (is). A. cash payment voucher B. bank deposit voucher C. cash receipts and bank receipts D. transfer voucher [answer] A [on] business involving cash and bank deposits, just fill in the payment voucher. [3] it original vouchers according to the different filling methods, divided into a total original documents, original documents and summary of the original certificate. Of the following original documents, which belong to the accumulated vouchers. A. material receipt B. requisition C. invoice D. quota requisition [answer] D [analysis] a total of original documents refers to the original documents repeatedly record the occurrence of similar business in a certain period of time, the limit is a cumulative certificate requisition. [4] the following Zhenti, does not belong to special vouchers (is). A. receipt B. payment voucher C. transfer voucher D. general accounting voucher [answer] D Special vouchers include: Collection voucher, payment voucher and transfer voucher. [5] to fill in the original test certificate error, the correct approach is (). A. reports to the head of the unit B. returned and will not be accepted C. by correcting errors or re o