2011年河南会计从业-会计基础-账务处理程序-试题精编练习

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1、2011年河南会计从业-会计基础-账务处理程序-试题精编练习In2011,henanaccountingpractice一accountingbasics一theaccountingprocess一thepaperisanintensivepracticeOne,singlechoicequestionInvariousaccountsprocessingprocedures,itisnot()thatthegeneralledgerissubjectto()・A.proofofchargetoanaccountB.summarizethe

2、proofofaccountSummarizetheoriginalcredentialsD.thesummaryofthesubject()theledgerprocessingprogramisthemostbasickindofaccountingprocedure・A.diarygeneralledgerB.summarizetheproofofaccountC.ThesummaryofthecourseD.proofofchargetoanaccountThefollowingisnottrueabouttheaccounting

3、credentialaccounthandler・A.accordingtothebookkeepingvoucher,thetotalledgeristhebasicaccountingprocedureB.Simpleandclear,easytounderstand,thetotalledgercanreflecttheoccurrenceofthebusinessindetailC.ThetotalamountoftheledgerisheavyD.suitableforlargerunitswithlargeeconomicvol

4、umesTheaccountprocessingprocedureofthecoursesummarytableisthedirectbasisforitsoverallaccount・A.summarizetheproofofaccountB:thesummaryofthecourseA.proofofchargetoanaccountB.theoriginaldocumentsTheaccountingstatementsinthethreecommonaccountsprocessingproceduresarebasedon()da

5、ta・A.journal,ledgerandaccountB.journalanditemizedledgerC.DetailsandgeneralledgerD.JournalandgeneralledgerInthefollowingitems,thefaultoftheledger'saccountprocessingprogramis()・A.increasedtheaccountsprocessingprocedureforaccountingIncreasedthetotalamountoftheregisteredledger

6、C.itisnoteasytochecktheaccountsIt'snoteasytobalancethetrialThecoursesummarytableisbasedon()・A.proofofchargetoanaccountB.theoriginaldocumentsC.ThesummarytableoforiginaldocumentsD.allkindsofgeneralledgerThefollowingaretheadvantagesoftheaccount-bookhandlingprocedure()・A.theto

7、talledgeraccountsformoredetailsofthebusinessB.ReducestheamountofworkrequiredtoregisterthetotalledgerC.itisgoodforthedivisionoflaborinaccountingD.EasytochecktheaccountsandbalancethetrialThecollectionvouchersarebasedon()・A.proofofchargetoanaccountB・theoriginaldocumentsC.Thes

8、ummarytableoforiginaldocumentsD.allkindsofgeneralledgerThefollowingarethemaindrawbacksoft