会计继续教育试题答案（Answers to questions in accounting continuing education）.docVIP

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会计继续教育试题答案（Answers to questions in accounting continuing education）.doc

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会计继续教育试题答案（Answers to questions in accounting continuing education）

会计继续教育试题答案（Answers to questions in accounting continuing education） First, individual choice questions The type (a total of 25 questions, each question 2 points, a total of 50 points. Every day the alternative answers, only one with the correct answer. Multiselect, wrong, not the election did not score). One In the following economic transactions, cash can be collected (C). A. product sales to a listed company issuing VAT invoice batch, a total price of $117000 tax B. sells 1000 dictionaries to a school, with a total price of 50000 yuan C. general affairs department Li San left the Department to pay 3000 yuan D. sales to a machinery factory of a batch of materials, the total price of $58500 tax Two Enterprises must set up (A) basic deposit accounts. A.1, B.2, C.3, D. are not limited Three The cheque deposit bank shall fill in (B). A. remit cash Jinzhangchan C. single B. D. deposit single settlement list Four The enterprise adopts the imprest system, and the calculation of the imprest fund should be carried out through (A) subjects. A. imprest B. accounts receivable, C. prepayments, D., other receivables Five To formulate a reconciliation formula for bank deposits (A). A. bank journal journal balance + Bank received an unpaid amount of the enterprise - the bank paid the outstanding amount of the enterprise = bank statement balance + the enterprise has received the outstanding money from the bank - the outstanding amount of the bank paid by the enterprise B. bank journal balance + enterprise has received an outstanding amount of the bank - the banks outstanding payments = bank statement balance + Bank received enterprise unpaid amount - bank paid enterprise unpaid funds C. bank journal journal balance + enterprise has received an outstanding amount of the bank - the outstanding amount of the enterprise paid by the bank = bank statement balance + Bank received enterprise unpaid Funds - enterprise paid bank unpaid funds D. bank journal journal balance + Bank received en