会计基础五章核心题型与分类账簿应用探讨.pdfVIP

1.Singlechoice

question

1.Amongthefollowingitems,()isapplicabletothree-columnbank

depositjournals.

A.Sequential

ledgerB.

Detailed

ledgerC.

General

ledgerD.

Audit

account

：A

2.Amongthefollowingitems,themainpurposeistosupplementtheregistrationof

mattersthatcannotberecordedorareincompletelyrecordedinthemainaccount

books()

A.Sequential

accountbookB.

Ledgeraccount

bookC.Card

accountbookD.

Reference

accountbook

Answer:D

3.Amongthefollowingitems,()belongstothe

characteristicsofjournalregistration.

A.Periodictransaction-by-transactionregistrationB.Dailytransaction-by-transactionregistrationC.SequentialregistrationD.

Summaryregistration

4.下列各项中，()应作为将账簿分为序时账簿、分类账簿、备查账

簿的依据。

A.用途

B.外表形式

C.格式

D.启用时间

：A

5.下列四类账箔中，()不是依据记账凭证登记。

A.明细账

B.总账

C.账

D.备查账

：D

6.下列账簿形式中，()应作为库存现金账和存款账必

须采用的形式.

A.活页式

B.订本式

C.备查

D.复式

：B

7.下列账簿形式中，()适用于原材料、库存商品等存货类明细账。

4.Amongthefollowingitems,()shouldbeusedasthebasisfordividingtheaccount

booksintosequentialaccountbooks,classifiedaccountbooks,andreferenceaccount

books.

A.PurposeB.

Appearance

C.FormatD.

Activation

timeAnswer:

A

5.Amongthefollowingfourtypesofaccounts,()isnotregistered

basedonaccountingvouchers.

A.

Detailed

ledgerB.

General

ledgerC.

Journal

account

D.

Reference

account

Answer:D

6.Amongthefollowingaccountbookforms,()shouldbetheformthatmustbeusedfor

cashinventoryjournals