会电查询练习题

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1、第一类：赊销的记录题目1.计算出各月通过赊销方式实现的销售收入即找出借应收账款贷主营业务收入的记录考试星级****selecta.iperiod,sum(a.mc)fromgl_accvouchajoingl_accvouchbona.ino_id=b.ino_idanda.iperiod=b.iperiodanda.csign=b.csignwherea.ccodelike'501%'anda.mc<>0andb.ccodelike'113%'andb.md<>0groupbya.iperiod2、检索出所有赊销收入未提取应缴增值税的记账记录考试星级****createviewv_50

2、10asselecta.*fromgl_accvouchajoingl_accvouchbona.csign=b.csignanda.iperiod=b.iperiodanda.ino_id=b.ino_idwherea.ccodelike'501%'anda.mc<>0andb.ccodelike'113%'andb.md<>0createviewv_22106asselect*fromgl_accvouchwhereccodelike'22106%'andmc<>0selecta.*fromv_5010aleftjoinv_22106bona.iperiod=b.iperiodand

3、a.csign=b.csignanda.ino_id=b.ino_idwhereb.ino_idisnullselecta.ccode,a.ino_id,b.ccode,a.md,a.mc,a.cdigestfromv_5010aleftjoinv_22106bona.iperiod=b.iperiodanda.csign=b.csignanda.ino_id=b.ino_idwhereb.ino_idisnull第二类：未提税金的题目录考试星级****检索出所有确认收入时，未提取应缴增值税的记账记录createviewv_50101asselect*fromgl_accvouchwhe

4、reccodelike'501%'andmc<>0createviews_22106asselect*fromgl_accvouchwhereccodelike'221%'andmc<>0selecta.*fromv_50101aleftjoins_22106bona.iperiod=b.iperiodanda.csign=b.csignanda.ino_id=b.ino_idwhereb.ino_idisnull第三类：真实性、完整性题目1、真实性：逆查考试星级*****（）追查主营业务收入明细账分录到发票（追查真实性）selecta.*fromgl_accvouchaleftjoin

5、salebillvouchbona.coutbillsign=b.cvouchtypeanda.coutid=b.csbvcodewhereb.csbvcodeisnullanda.ccodelike'501%'（）检查销售发票是否附有发货单???selecta.*fromsalebillvouchaleftjoindispatchlistbona.sbvid=b.sbvidwhereb.cdlcodeisnull（）检查销售发票是否附有订单selecta.*fromsalebillvouchaleftjoinso_somainbona.csocode=b.csocodewhereb.c

6、socodeisnull2、完整性：顺查考试星级*****（）发货单和发票核对开了发货单没有开发票selecta.*fromdispatchlistaleftjoinsalebillvouchb15ona.sbvid=b.sbvidwhereb.csbvcodeisnull（）发票库有那些发票未登记主营业务收入明细账???select*fromgl_accvouchgljoingl_accvouchgl1ongl.iperiod=gl1.iperiodandgl.csign=gl1.csignandgl.ino_id=gl.ino_idjoinsalebillvouchsongl.cou

7、tbillsign=s.cvouchtypeandgl.coutid=s.csbvcodewheregl1.ccodelike'501%'ands.sbvidisnull第四类：发票、发货单断号、重号题目1、销售发票主表检查销售发票是否连续编号考试星级*****(1)断号???selectcvouchtype,max(csbvcode),min(csbvcode),count(distinctcsbvcode)fromsalebil