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会计从业道德法规(Accounting ethics code ).doc
会计从业道德法规2(Accounting ethics code 2)
The second chapter is the legal system of payment and settlement
First, single choice questions
1, the negotiable instrument settlement method which is applicable to the legal person or other organization which has the deposit account in the bank has real transaction relationship or creditors right and debt relationship.
A. remittance
B. collection
C. entrusted collection
D. commercial bill
2, in accordance with the provisions of the payment and settlement method, the payer of commercial bill is ().
A. draft bank
B. holder of bill of exchange
C. bill acceptor
Endorser of D. bill of exchange
In 3 and April 15th, A company issued a cheque amounting to 30000 yuan to B company. When B company prompted payment to the payer on 16 April, A found that the bank balance of the company in its account bank was 5000 yuan. The amount of fines payable by the bank shall be as follows (A).
A.1500 yuan
B.1000 yuan
C.300 yuan
D.250 yuan
The cashier is a sun 4, in February 10, 2009 issued a check, the date of transfer cheque is (right).
A. Erlinglingjiu years two months pick up day
B. Erlinglingjiu years two month one day
C. Erlinglingjiu years Linger month one day
D. Erlinglingjiu years Linger pick zero one month
5, regarding the alteration and cancellation of bank settlement accounts, the following statements are incorrect.
A. depositors who have not settled their bank debts shall not apply for cancellation of bank settlement accounts
B. depositor changes the name, but does not change the bank account and account number, should change the application to the bank within 5 working days, and issue relevant certificates
If the depositor of a C. cancels his business license for cancellation, he shall apply to the bank to withdraw the bank settlement account within 5 working days
When the legal representative of the D. unit changes, it shall notify the account bank in writing within 3 working days and provide relevant evidence
6, payment and settlement m
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