甘肃省2012年《出纳实战攻略》考试-2（Gansu 2012 cashier actual combat strategy examination -2）.docVIP

甘肃省2012年《出纳实战攻略》考试-2（Gansu 2012 cashier actual combat strategy examination -2） Gansu 2012 cashier actual combat strategy examination Test paper type: time limit test papers, test time: 150 minutes, check results This kind of topic multiple-choice (10 items, each item of 4 points, a total of 40 points. Every day the alternative answers, only one with the correct answer). 1. the payee bank drafts and documents to the bank for collection procedures, should be based on bank return Jinzhangchan and invoice bill vouchers (debit Subjects, credited to the main business income and payable taxes and fees subjects. A. other monetary funds B. cash in hand C. bank deposits D. accounts receivable A B C D [correct answer]: C [analysis]: payee received purchase units to the bank draft and settlement notice and fill in the Jinzhangchan send their bank accounts receivable procedures, according to the bank return Jinzhangchan accounts receivable notice listed the actual settlement amount and invoice bill and other original documents, accounting entries are as follows: Bank deposit Credit: main business income Tax payable - VAT (VAT) should be paid Therefore, choose the option C. The following 2. options, which belongs to the error occurs in the vouchers, the correct approach is (). The A. was corrected by scribing B. corrected by supplementary registration method C. uses the scarlet letter to correct it more D. to fill in A B C D [correct answer]: D [analysis]: if an error occurs in the vouchers, shall be filled in. If it is found in the year when the accounting certificate has been registered, it may be corrected by the method of adding more correction and the scarlet letter more correcting. 3. a bill issued by a unit or individual and entrusted to the Bank of its account to unconditionally pay the determined amount to the payee or bearer at sight is called (). A. check B. bank draft C. bank note D. commercial bill of exchange A B C D [correct answer]: A A cheque is issued by a unit