国家开放大学 基础会计 形考3答案限2019
发布时间：2019-12-21 08:50:02
窗体顶端
会计凭证是记录经济业务、明确经济责任的书面证明，也是（ ）。
选择一项：
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"22","dataType":"wmf","c":"word/media/image1.wmf","imgOriW":54,"imgOriH":44})
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"22","dataType":"wmf","c":"word/media/image2.wmf","imgOriW":54,"imgOriH":44})
反馈
你的回答正确
【知识点】第五章
正确答案是：登记账簿的依据
题目2
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image4.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image8.wmf","imgOriW":192,"imgOriH":48})
下列各种关于会计凭证作用的说法中不正确的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：连续、系统地提供经济信息
题目3
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image9.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image12.wmf","imgOriW":192,"imgOriH":48})
会计凭证分为原始凭证和记账凭证，其分类标准是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：按其填制的程序和用途不同
题目4
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image13.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image16.wmf","imgOriW":192,"imgOriH":48})
限额领料单属于（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：累计凭证
题目5
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image17.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image20.wmf","imgOriW":192,"imgOriH":48})
下列各项中不属于原始凭证基本内容的是（ ）
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：会计科目的名称和金额
题目6
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image21.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image24.wmf","imgOriW":192,"imgOriH":48})
下列各项中不属于原始凭证填制要求的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：科目运用正确
题目7
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image25.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image28.wmf","imgOriW":192,"imgOriH":48})
下列各项中不属于原始凭证审核内容的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：凭证的科学性
题目8
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image29.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image32.wmf","imgOriW":192,"imgOriH":48})
下列各项中不属于记账凭证基本内容的是（ ）。
选择一项：
反馈
你的回答正确
正确答案是：接受凭证单位名称
题目9
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image33.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image36.wmf","imgOriW":192,"imgOriH":48})
下列各项中不属于记账凭证审核内容的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：填制是否及时
题目10
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image37.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image40.wmf","imgOriW":192,"imgOriH":48})
采购员报销3 450元差旅费，出纳员补付其现金450元以结清其暂借款，这项业务应编制（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：付款凭证和转账凭证
题目11
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image41.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image44.wmf","imgOriW":192,"imgOriH":48})
将现金存入银行这笔经济业务，按规定应编制（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：现金付款凭证
题目12
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image45.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image48.wmf","imgOriW":192,"imgOriH":48})
收款凭证左上角“借方科目”后应填写的账户名称是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：银行存款或库存现金
题目13
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image49.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image52.wmf","imgOriW":192,"imgOriH":48})
下列各项中，不属于按用途划分的账簿种类是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：订本式账簿
题目14
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image53.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image56.wmf","imgOriW":192,"imgOriH":48})
下列各项中，不属于按形式划分的账簿种类是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：多栏式账簿
题目15
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image57.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image60.wmf","imgOriW":192,"imgOriH":48})
下列各项中，不属于按账页格式划分的账簿种类是（ ）
选择一项：
反馈
你的回答正确
正确答案是：卡片式账簿
题目16
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image61.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image64.wmf","imgOriW":192,"imgOriH":48})
总分类账与明细分类账平行登记的要点不包括（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：登记的时间相同
题目17
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image65.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image68.wmf","imgOriW":192,"imgOriH":48})
能够提供企业某一类经济业务增减变化总括会计信息的账簿是( )。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：总分类账
题目18
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image69.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image72.wmf","imgOriW":192,"imgOriH":48})
能够提供企业某一类经济业务增减变化较为详细会计信息的账簿是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：明细分类账
题目19
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image73.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image76.wmf","imgOriW":192,"imgOriH":48})
下列明细账中，可以采用数量金额式账页的是( )。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：库存商品明细分类账
题目20
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image77.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image80.wmf","imgOriW":192,"imgOriH":48})
下列各项中应建立备查账簿登记的是( )。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：经营性租入固定资产
题目21
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image81.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image84.wmf","imgOriW":192,"imgOriH":48})
下列账簿中可以采用卡片账的是( )。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：固定资产明细账
题目22
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image85.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image88.wmf","imgOriW":192,"imgOriH":48})
企业用现金支付某职工报销的市内交通费78元，会计人员编制的付款凭证为借记管理费用87元，贷记现金87元，并登记入账。对当年发生的该项记账错误应采用的更正方法是( )。
选择一项：
反馈
你的回答正确
【知识点】第五章
正确答案是：红字更正法
题目23
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image89.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image92.wmf","imgOriW":192,"imgOriH":48})
会计凭证按照填制程序和用途的不同，可以分为（ ）。
选择一项或多项：
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"22","dataType":"wmf","c":"word/media/image93.wmf","imgOriW":54,"imgOriH":44})
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"22","dataType":"wmf","c":"word/media/image94.wmf","imgOriW":54,"imgOriH":44})
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"21","dataType":"wmf","c":"word/media/image95.wmf","imgOriW":54,"imgOriH":42})
反馈
你的回答正确
【知识点】第五章
The correct answers are: 原始凭证, 记账凭证
题目24
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image96.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image99.wmf","imgOriW":192,"imgOriH":48})
原始凭证审核的内容包括（ ）。
选择一项或多项：
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"21","dataType":"wmf","c":"word/media/image100.wmf","imgOriW":54,"imgOriH":42})
反馈
你的回答正确
【知识点】第五章
The correct answers are: 凭证的真实性、合法性和合理性, 凭证的准确性, 凭证的完整性、及时性
题目25
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image101.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image104.wmf","imgOriW":192,"imgOriH":48})
记账凭证按照所反映的经济业务内容划分可分为（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第五章
The correct answers are: 专用记账凭证, 通用记账凭证
题目26
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image105.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image108.wmf","imgOriW":192,"imgOriH":48})
专用记账凭证一般分为（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第五章
The correct answers are: 收款凭证, 付款凭证, 转账凭证
题目27
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image109.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image112.wmf","imgOriW":192,"imgOriH":48})
记账凭证的基本内容包括（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第五章
The correct answers are: 填制凭证的日期, 凭证编号, 经济业务摘要, 会计科目的名称和金额, 所附原始凭证张数
题目28
部分正确
获得1.00分中的0.67分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image113.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image116.wmf","imgOriW":192,"imgOriH":48})
会计账簿按用途不同可分为（ ）。
选择一项或多项：
反馈
你的回答部分正确
您已经做对了 2 个。
【知识点】第五章
The correct answers are: 序时账簿, 分类账簿, 备查账簿
题目29
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image117.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image120.wmf","imgOriW":192,"imgOriH":48})
会计账簿按其形式不同可分为（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第五章
The correct answers are: 订本式账簿, 活页式账簿, 卡片式账簿
题目30
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image121.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image124.wmf","imgOriW":192,"imgOriH":48})
会计账簿按账页格式不同可分为（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第五章
The correct answers are: 三栏式账簿, 多栏式账簿, 数量金额式账簿
题目31
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image125.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image128.wmf","imgOriW":192,"imgOriH":48})
总分类账和明细分类账平行登记的要点包括（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第五章
The correct answers are: 登记的依据相同, 登记的方向一致, 登记的金额相等
题目32
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image129.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image132.wmf","imgOriW":192,"imgOriH":48})
错账更正的正确方法有（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第五章
The correct answers are: 划线更正法, 红字更正法, 补充登记法
题目33
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image133.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image136.wmf","imgOriW":192,"imgOriH":48})
会计凭证按照填制程序和用途的不同，可以分为原始凭证和记账凭证。（ ）
选择一项：
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"21","dataType":"wmf","c":"word/media/image137.wmf","imgOriW":54,"imgOriH":42})
![](https://wkrtcs.bdimg.com/rtcs/image?w=27&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"27","h":"21","dataType":"wmf","c":"word/media/image138.wmf","imgOriW":54,"imgOriH":42})
反馈
正确的答案是“对”。
题目34
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image139.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image142.wmf","imgOriW":192,"imgOriH":48})
原始凭证是在经济业务发生时取得的、用以证明经济业务发生情况，并作为记账直接依据的会计凭证。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“错”。
题目35
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image143.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image146.wmf","imgOriW":192,"imgOriH":48})
记账凭证是会计人员根据审核无误的原始凭证或汇总原始凭证，按照经济业务的内容加以归类，并依据复式记账原理填制的、作为登记账簿直接依据的会计凭证。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“对”。
题目36
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image147.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image150.wmf","imgOriW":192,"imgOriH":48})
原始凭证的基本内容中不包括会计科目的名称和金额。（ ）
选择一项：
反馈
正确的答案是“对”。
题目37
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image151.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image154.wmf","imgOriW":192,"imgOriH":48})
审核原始凭证时，对于不真实、不合法的原始凭证，会计人员应当将其退还给有关经办人员，由其补充、更正后，再行办理会计手续。（ ）
选择一项：
反馈
正确的答案是“错”。
题目38
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image155.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image158.wmf","imgOriW":192,"imgOriH":48})
对于记载内容不完整、不准确的原始凭证，会计人员有权拒绝办理相关手续，并要向单位负责人报告。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“错”。
题目39
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image159.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image162.wmf","imgOriW":192,"imgOriH":48})
记账凭证按照所反映的经济内容划分可分为专用记账凭证和通用记账凭证。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“对”。
题目40
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image163.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image166.wmf","imgOriW":192,"imgOriH":48})
记账凭证的基本内容包括制证、审核、记账、会计主管等有关人员的签名或者盖章，其中收款凭证和付款凭证还要由出纳人员签名或者盖章。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“对”。
题目41
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image167.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image170.wmf","imgOriW":192,"imgOriH":48})
当发生库存现金和银行存款之间的经济业务，如将库存现金送存银行时，为避免重复进行账户处理，只填制银行存款收款凭证。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“错”。
题目42
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image171.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image174.wmf","imgOriW":192,"imgOriH":48})
会计账簿按照用途划分可分为序时账簿、分类账簿和备查账簿。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“对”。
题目43
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image175.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image178.wmf","imgOriW":192,"imgOriH":48})
会计账簿按形式划分可分为订本式账簿、活页式账簿和卡片式账簿。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“对”。
题目44
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image179.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image182.wmf","imgOriW":192,"imgOriH":48})
会计账簿按账页格式划分可分为三栏式账簿、多栏式账簿和数量金额式账簿。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“对”。
题目45
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image183.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image186.wmf","imgOriW":192,"imgOriH":48})
登记账簿时，日期栏应填写登账当天的日期。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“错”。
题目46
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image187.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image190.wmf","imgOriW":192,"imgOriH":48})
由于总分类账与明细分类账提供的会计信息详略程度不同，因此总分类账要根据记账凭证登记，明细分类账要根据原始凭证登记。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“错”。
题目47
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image191.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image194.wmf","imgOriW":192,"imgOriH":48})
根据记账凭证记账以后，发现记账凭证中的应借、应贷会计科目和记账方向都正确，只是所记金额大于应记金额，并按照凭证上的错误数据登记了账簿，对此应采用划线更正法进行错账更正。（ ）
选择一项：
反馈
【知识点】第五章
正确的答案是“错”。
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image195.wmf","imgOriW":192,"imgOriH":48})
窗体底端
窗体顶端
下列各项中业务中，其账务处理与权责发生制和收付实现制无关的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：购买材料，货款以银行存款支付
题目2
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image196.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image199.wmf","imgOriW":192,"imgOriH":48})
采用收付实现制，由于没有将各个会计期间所实现的收入和为实现收入所应负担的费用进行配比，因而也就不能正确计算各期的（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：经营成果
题目3
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image200.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image203.wmf","imgOriW":192,"imgOriH":48})
目前，我国会计核算中权责发生制的应用范围是( )
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：企业会计和事业单位中的经营业务
题目4
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image204.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image207.wmf","imgOriW":192,"imgOriH":48})
某企业本月收到客户偿还上月所欠货款50 000元存入银行，下列账务处理中的哪一种符合权责发生制要求（ ）。
选择一项：
贷：主营业务收入 50 000
贷：应收账款 50 000
贷：应收账款 50 000
贷：主营业务收入 50 000
反馈
你的回答正确
【知识点】第六章
正确答案是：借：银行存款 50 000
贷：应收账款 50 000
题目5
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image208.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image211.wmf","imgOriW":192,"imgOriH":48})
企业对外出租某项固定资产，上月已收取半年的租金，本月末借记“其他应付款”、贷记“其他业务收入”，该项账务处理属于（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：预收收入的调整
题目6
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image212.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image215.wmf","imgOriW":192,"imgOriH":48})
某企业9月以银行存款支付第四季度的办公用房租金，10月末借记“管理费用”、贷记“其他应收款”，该项账务处理属于（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：预付费用的调整
题目7
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image216.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image219.wmf","imgOriW":192,"imgOriH":48})
财产清查的内容不包括（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：成本费用的核实
题目8
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image220.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image223.wmf","imgOriW":192,"imgOriH":48})
对现金进行盘点时，下列人员中必须在场的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：出纳员
题目9
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image224.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image227.wmf","imgOriW":192,"imgOriH":48})
下列各项中不属于未达账项的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：银行和企业都已入账但金额不同的业务
题目10
不正确
获得1.00分中的0.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image228.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image231.wmf","imgOriW":192,"imgOriH":48})
永续盘存制和实地盘存制是两种（ ）。
选择一项：
反馈
你的回答不正确
【知识点】第六章
正确答案是：确定存货账面结存数量的方法
题目11
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image232.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image235.wmf","imgOriW":192,"imgOriH":48})
下列各种方法中，不属于确定存货单价方法的是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：技术推算法
题目12
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image236.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image239.wmf","imgOriW":192,"imgOriH":48})
清查各项结算往来款项时一般采用的方法是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：函证法
题目13
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image240.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image243.wmf","imgOriW":192,"imgOriH":48})
财产清查结果的账务处理一般需要（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：分两步进行
题目14
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image244.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image247.wmf","imgOriW":192,"imgOriH":48})
“待处理财产损溢”账户的核算内容不包括（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：盘盈的固定资产
题目15
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image248.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image251.wmf","imgOriW":192,"imgOriH":48})
对于在财产清查中盘盈的固定资产，正确的处理是（ ）。
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：记入“以前年度损益调整”账户
题目16
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image252.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image255.wmf","imgOriW":192,"imgOriH":48})
对账的内容不包括（ ）
选择一项：
反馈
你的回答正确
【知识点】第六章
正确答案是：银企核对
题目17
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image256.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image259.wmf","imgOriW":192,"imgOriH":48})
会计的记账基础包括（ ）
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 收付实现制, 权责发生制
题目18
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image260.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image263.wmf","imgOriW":192,"imgOriH":48})
权责发生制要求（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 凡是当期已经实现的收入和已经发生或应当负担的费用，无论款项是否收付，都应当作为当期的收入和费用, 凡是不属于当期的收入和费用，即使款项已在当期收付，也不应当作为当期的收入和费用
题目19
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image264.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image267.wmf","imgOriW":192,"imgOriH":48})
收付实现制要求（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 凡是当期收到和支付的现金，都应当作为当期的收入和费用, 凡是当期没有实际收到和付出现金，都不应当作为本期收入和费用
题目20
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image268.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image271.wmf","imgOriW":192,"imgOriH":48})
按照权责发生制的要求，每个会计期末都要对已经入账和没有入账的相关收入、费用进行必要的调整，包括（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 应计收入的调整, 预收收入的调整, 应计费用的调整, 预付费用的调整, 其他账项的调整
题目21
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image272.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image275.wmf","imgOriW":192,"imgOriH":48})
所谓财产清查，就是采用一定的专门方法确定下列各项的实存数，以便查明账存数与实存数是否相符（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 财产物资, 货币资金, 债权债务
题目22
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image276.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image279.wmf","imgOriW":192,"imgOriH":48})
银行存款中的未达账项包括下列几种情况（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 企业已收款入账，而银行尚未收款入账, 企业已付款入账，而银行尚未付款入账, 银行已收款入账，而企业尚未收款入账, 银行已付款入账，而企业尚未付款入账
题目23
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image280.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image283.wmf","imgOriW":192,"imgOriH":48})
采用余额法编制银行存款余额调节表的具体做法是，在企业银行存款日记账与银行对账单各自余额的基础上（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 加上对方已经收款入账而本方尚未收款入账的金额, 减去对方已经付款入账而本方尚未付款入账的金额
题目24
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image284.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image287.wmf","imgOriW":192,"imgOriH":48})
采用差额法编制银行存款余额调节表的具体做法是，在企业银行存款日记账与银行对账单各自余额的基础上（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 减去本方已经收款入账而对方尚未收款入账的金额, 加上本方已经付款入账而对方尚未付款入账的金额
题目25
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image288.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image291.wmf","imgOriW":192,"imgOriH":48})
确定存货账面结存数量的方法有（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 永续盘存制, 实地盘存制
题目26
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image292.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image295.wmf","imgOriW":192,"imgOriH":48})
确定存货单价的方法有（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 加权平均法, 个别计价法, 先进先出法
题目27
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image296.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image299.wmf","imgOriW":192,"imgOriH":48})
对账包括（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 账簿与凭证核对, 账簿与账簿核对, 账簿与实物核对
题目28
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image300.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image303.wmf","imgOriW":192,"imgOriH":48})
下列各种账户中不需要按月结计本期发生额的有（ ）。
选择一项或多项：
反馈
你的回答正确
【知识点】第六章
The correct answers are: 总分类账户, 应收账款明细分类账, 库存商品明细分类账
题目29
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image304.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image307.wmf","imgOriW":192,"imgOriH":48})
权责发生制又称应收应付制或应计制，是以是否实际收到现金或支出现金为标志来确认当期收入和费用。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目30
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image308.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image311.wmf","imgOriW":192,"imgOriH":48})
收付实现制又称现收现付制或现金制，是与权责发生制相对应的一种会计基础，它是以实际收到或付出现金的时间来确认各会计期间的收入、费用。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目31
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image312.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image315.wmf","imgOriW":192,"imgOriH":48})
采用权责发生制，可以正确反映各个会计期间所实现的收入和为实现收入所应负担的费用，从而可以把各期的收入与其相关的成本、费用相比较，正确计算出各期的经营成果。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目32
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image316.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image319.wmf","imgOriW":192,"imgOriH":48})
采用收付实现制，由于没有将各个会计期间所实现的收入与为实现收入所应负担的费用进行配比，因而也就不能正确计算各期的经营成果。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目33
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image320.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image323.wmf","imgOriW":192,"imgOriH":48})
目前，我国的行政单位会计采用收付实现制，企业和事业单位会计采用权责发生制。（ ）
选择一项：
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【知识点】第六章
正确的答案是“错”。
题目34
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image324.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image327.wmf","imgOriW":192,"imgOriH":48})
在权责发生制下，每个会计期末都要对已经入账和没有入账的相关收入、费用进行必要的调整，以便正确计算本期损益，这就是会计期末账项调整。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目35
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image328.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image331.wmf","imgOriW":192,"imgOriH":48})
应计收入是指已经收到款项，但尚未交付商品或提供劳务的收入。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目36
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image332.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image335.wmf","imgOriW":192,"imgOriH":48})
预收收入是指本期已经实现，但尚未收到款项的收入。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目37
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image336.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image339.wmf","imgOriW":192,"imgOriH":48})
应计费用是指本期或前期已经支付入账，但系后续会计期间受益而应归属于后续会计期间的费用。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目38
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image340.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image343.wmf","imgOriW":192,"imgOriH":48})
预付费用是指本期已经发生，或已经由本期受益，但尚未入账，也未支付现金（含银行存款）的费用。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目39
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image344.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image347.wmf","imgOriW":192,"imgOriH":48})
所谓未达账项，是指本单位与银行之间由于结算凭证传递的时间不同，而造成双方入账金额不一致的款项。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目40
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image348.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image351.wmf","imgOriW":192,"imgOriH":48})
编制银行存款余额调节表的余额法是在企业银行存款日记账与银行对账单余额的基础上把对方已经记账而自己尚未记账的业务补上，而差额法则是在同样的基础上把自己已经记账而对方尚未记账的业务去掉。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目41
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image352.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image355.wmf","imgOriW":192,"imgOriH":48})
如果经过未达账项调节后银行存款日记账的余额与银行对账单的余额相等，则企业可以根据银行存款余额调节表登记相关账簿。
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目42
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image356.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image359.wmf","imgOriW":192,"imgOriH":48})
确定存货账面结存数量的方法通常有实地盘存制和永续盘存制两种。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目43
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image360.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image363.wmf","imgOriW":192,"imgOriH":48})
永续盘存制又称账面盘存制，是根据账簿记录计算期末存货账面结存数量的一种存货核算方法。采用这种方法，对存货的增加和减少，平时都要在账簿中连续加以记录，并随时结出账面结存数。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目44
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image364.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image367.wmf","imgOriW":192,"imgOriH":48})
实地盘存制又称定期盘存制。采用这种方法，平时根据会计凭证在有关账簿中只登记存货的减少数而不登记增加数，月末通过实地盘点，将盘点的实存数作为账面结存数量，然后倒挤推算出本期收入数，并将其登记入账。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“错”。
题目45
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image368.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image371.wmf","imgOriW":192,"imgOriH":48})
根据我国《企业会计准则第1号——存货》的规定，我国企业可采用的存货计价方法有先进先出法、、移动加权平均法、月末一次加权平均法和个别计价法。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
题目46
正确
获得1.00分中的1.00分
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image372.wmf","imgOriW":192,"imgOriH":48})
题干
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image375.wmf","imgOriW":192,"imgOriH":48})
在企业的财产清查中，不论财产物资盘盈还是盘亏或者毁损，也不论其原因是什么，首先都要调整各种财产物资的账面记录，以使其与实际结存数额相一致。（ ）
选择一项：
反馈
【知识点】第六章
正确的答案是“对”。
![](https://wkrtcs.bdimg.com/rtcs/image?w=96&md5sum=50362736f28218b0a61ce2102911c9ca&sign=fb645b1dbe&rtcs_flag=1&rtcs_ver=4&l=webapp&bucketNum=386&ipr={"t":"img","w":"96","h":"24","dataType":"wmf","c":"word/media/image376.wmf","imgOriW":192,"imgOriH":48})
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