建造師-----建設(shè)工程經(jīng)濟(jì)試題及答案(八)

第8章會(huì)計(jì)處理程序
    一、單項(xiàng)選擇題
    1.用轉(zhuǎn)賬支票支付前欠貨款,應(yīng)填制(      )。來(lái)源：www.examda.com
    A.轉(zhuǎn)賬憑證                          B.收款憑證                          C.付款憑證                          D.原始憑證
    【答案】C
    2.差旅費(fèi)報(bào)銷(xiāo)單屬于(    )。
    A.記賬憑證                        B.自制原始憑證                    C.外來(lái)原始憑證                  D.累計(jì)憑證
    【答案】B
    3.從銀行提取現(xiàn)金,應(yīng)填制(    )。
    A.收款憑證                        B.付款憑證                            C.轉(zhuǎn)賬憑證                          D.單式憑證
    【答案】B
    4.登記賬簿的依據(jù)是(    )。來(lái)源：www.examda.com
    A.經(jīng)濟(jì)合同                          B.記賬憑證                          C.會(huì)計(jì)分錄                                  D.有關(guān)文件
    【答案】B
    5.記賬以后,發(fā)現(xiàn)記賬憑證中科目正確,但所記金額小于應(yīng)記的金額,應(yīng)采用(        )進(jìn)行更正。
    A.紅字更正法                                                      B.平行登記法
    C.補(bǔ)充登記法                                                      D.劃線(xiàn)更正法
    【答案】C
    6.應(yīng)付賬款明細(xì)賬一般應(yīng)采用(      )賬頁(yè)。
    A.三欄式                            B.多欄式                                C.平行式                                    D.數(shù)量金額式
    【答案】A
    7.(    )的目的是為了賬簿記錄的真實(shí)、可靠、正確、完整。來(lái)源：www.examda.com
    A.過(guò)賬                                B.結(jié)賬                                    C.轉(zhuǎn)賬                                        D.對(duì)賬品
    【答案】D  
    8.多欄式銀行存款日記賬屬于(          )。
    A.總分類(lèi)賬                        B.明細(xì)分類(lèi)賬                        C.備查簿                                    D.序時(shí)賬
    【答案】D
    9.庫(kù)存商品明細(xì)賬通常采用(    )賬簿。
    A.多欄式                            B.三欄式                                C.數(shù)量金額式                            D.數(shù)量卡
    【答案】C  
    10.銀行存款日記賬通常采用(      )賬簿。
    A.活頁(yè)式                            B.訂本式                                C.卡片式                                    D.任何形式
    【答案】B  
    

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