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1、会计基础六(Accountingbasissix)1.Inthefollowingitems,asthebasisfortheclassificationoforiginalvouchersintoprimaryvouchersandaccumulativevouchers,etc..A,accordingtotheuseandfillintheprogramB,accordingtothesourceofformationAccordingtoC,fillinthewayD,filloutth
2、eprocedureandcontent.(answer:D)B.2.Inthefollowingitems,theoriginalcertificateofthespecificbusinesspreparationwhichiscarriedoutseparatelyaccordingtothecontinuousreflectionofatemporaryandrepeatedoccurrenceis().A,primarycertificateB,cumulativecertificat
3、eC,bookkeepingvoucherD,aggregateoriginalcredentials(answer:B)B.3,theoriginalcertificateisinatimeofeconomicbusinessorfillinthefollowing,forthistimethedescriptioniscorrect().A,whenvouchersB,occurrenceorcompletionCandthetimeofregisteringthedetailedaccou
4、ntD,compilationoforiginalvouchersummarytable(answer:B)B.4.Inthefollowingitems,thebasisfordeterminingtheaccountingentriesintheactualworkis().A,originalcertificateB,accountingvoucherC,accountbookD,accountingsubjects(answer:A)B.5,enterpriseproductionwor
5、kshopfortheproductionofproductsofmaterialusedfor10000yuan,inthevouchers,thedebitsubjectsrecordedas"managementfees"andhasbeenbooked.Inthefollowingpractices,whatisapplicabletothissituationis().AandlineationaremorecorrectBandthescarletletterCandsuppleme
6、ntaryregistrationDandreentryvouchermethod(correctanswer:B)x6,theenterprisegivesouttransfercheque1780yuantobuyofficesupplies,thepreparationofaccountingvouchers,theamountoferroris1870yuan,subjectanddirectioniscorrect,andhastheaccount.Inthefollowingprac
7、tices,whatisapplicabletothissituationis().A,supplementaryregistration90yuan90yuanforBandthescarletletterC,markingcorrectionsinvouchersD,theerrorproofretear(answer:B)B.7.Inthefollowingitems,theaccountsof"bankdeposit"accountare().A,creditcarddepositB,d
8、epositinvestmentC,bankdraftdepositD,bankbasicaccountdeposit(answer:D)B.8.Thefollowingitemsarenotaccountedforbyothermonetaryfundsubjects.A,L/CmargindepositB,cashinhandCandotherdepositsD,banknotedeposit(correctanswer:B)x9.Inthefollowingitems,whatdoesno