账务处理程序练习题（The procedures of accounting exercises）.docVIP

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账务处理程序练习题（The procedures of accounting exercises）.doc

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账务处理程序练习题（The procedures of accounting exercises）

账务处理程序练习题（The procedures of accounting exercises） (1.) the most basic accounting procedure. A. the procedures of accounting vouchers B. summary voucher accounting procedure C. course summary table processing procedure D. none of the above [answer]: A [analytical]: accounting vouchers accounting procedure is the most basic accounting procedure. 2. accounting vouchers accounting procedure is (). A. according to all kinds of vouchers relating to the preparation of summary voucher B. according to the voucher register the general ledger C. according to the various accounting vouchers preparation course summary table According to the D. score of vocational summary voucher registration [answer]: B The voucher program: features directly according to the voucher register the general ledger, it is the most basic accounting procedure. 3. accounting vouchers accounting procedure applicable to (). A. smaller, less business unit The small size of B., the volume of business more units C. larger, less business unit D., the larger volume of business more units [answer]: A The procedures of accounting vouchers: apply to the smaller, less business unit. 4. subject summary accounting procedures applicable to (). A. smaller, less business unit The small size of B., the volume of business more units C. larger, less business unit D., the larger volume of business more units [answer]: D [analytical]: course summary table processing procedure which is suitable for large scale and business volume more units. The main disadvantage of the 5. course summary table processing procedure is (). A. does not reflect the economic and business. B. does not reflect the relationship between accounting accounts C. is not conducive to the accounting division D. can simplify the registration work of Tian total classification [answer]: B The major disadvantage is the correspondence course summary table does not reflect the account. 6. summary of main drawback remember accounting procedure is (certificate). A