【简答题】【消耗次数:1】
简述记账凭证核算组织程序的定义及步骤。
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相关题目
【判断题】 填制记账凭证是各种核算组织程序所共有的账务处理步骤
①  正确
②  错误
【多选题】 记账凭证核算组织程序的优点有
①  在记账凭证上能够清晰地反映账户之间的对应关系
②  在总分类账上能够比较详细地反映经济业务的发生情况
③  总分类账登记方法易于掌握
④  可以减轻总分类账登记的工作量
⑤  账页耗用较少
【单选题】 下列不属于记账凭证账务处理程序步骤的是( )
①  根据原始凭证或汇总原始凭证填制记账凭证
②  根据原始凭证或汇总原始凭证、记账凭证登记明细分类账
③  根据明细分类账和总分类账编制会计报表
④  根据记账凭证登记汇总记账凭证和总分类账
【单选题】 (单选)记账凭证核算形式账务处理程序的基本特点是直接根据各种记账凭证逐笔登记()
①  银行存款日记账
②  现金日记账
③  总分类账
④  明细账
【单选题】 (单选)科目汇兑表核算形式账务处理程序和汇兑记账凭证核算形式账务处理程序的主要相同点是()
①  登记总账的依据相同
②  记账凭证汇兑的方法相同
③  记账凭证都需要汇兑并且记账步骤相同
④  汇兑凭证格式相同
【多选题】 记账凭证核算形式、科目汇总表核算形式、汇总记账凭证核算形式登记总账的直接依据分别是( )。
①  日记账
②  记账凭证
③  汇总记账凭证
④  明细账
⑤  科目汇总表
【多选题】 记账凭证核算形式需要设置的凭证有( )。
①  收款凭证
②  科目汇总表
③  付款凭证
④  转账凭证
⑤  汇总转账凭证
【单选题】 在下列核算组织程序中,被称为最基本的会计核算组织程序的是( )
①  记账凭证核算组织程序
②  汇总记账凭证核算组织程序
③  科目汇总表核算组织程序
④  日记总账核算组织程序
【多选题】 记账凭证账务处理程序的优点有( )。
①  在记账凭证上能够清晰地反映账户之间的对应关系
②  在总分类账上能够比较详细地反映经济业务的发生情况
③  总分类账登记方法易于掌握
④  可以减轻总分类账登记的工作量
⑤  账页耗用较少
【单选题】 汇总记账凭证账务处理程序的特点是( )。
①  根据各种汇总记账凭证直接登记明细分类账
②  根据各种汇总记账凭证直接登记总分类账
③  根据各种汇总记账凭证直接登记日记账
④  根据各种记账凭证直接登记总分类账
随机题目
【单选题】 8. My mother is no ____young.
①  shorter
②  longer
③  little
④  few
【单选题】 20. Your room is ____ than mine.
①  three time big
②  three times big
③  three times bigger
④  bigger three times
【单选题】 18. The earth is about ____ as the moon.
①  as fifty time big
②  fifty times as big
③  as big fifty times
④  fifty as times big
【单选题】 15.–What’s your brother like? –He is____.
①  a driver
②  very tall
③  my friend
④  at school
【单选题】 6. I think science is ____than Japanese.
①  much important
②  important
③  much more important
④  more much important
【单选题】 5. His father began to work ____he was seven years old.
①  as old as
②  as early as
③  as soon as
④  as much as
【单选题】 13. The house is ____ small for a family of six.
①  much too
②  too much
③  very tall many
④  many very tall
【单选题】 10. It was very hot yesterday, but it is ____today.
①  even hotter
②  more hotter
③  much more hot
④  much hot
【单选题】 12. When we arrived, we found the meeting room crowded with ____ students.
①  quite a few
②  only a few
③  few
④  a few quite
【单选题】 9. These children are ____this year than they were last year.
①  more tall
②  more taller
③  very taller
④  much taller