【单选题】【消耗次数:1】
发现已记账的凭证有错误时,可用什么修改错误?
红字冲销法
删除该凭证
直接修改
都不对
参考答案:
复制
纠错
相关题目
【判断题】 发现已审核的记账凭证有错误时,只能用红字冲销法修改。()
①  正确
②  错误
【判断题】 发现已审核的记账凭证有错误时,只能用红字冲销法修改。
①  正确
②  错误
【多选题】 已记账的凭证如有错误,可以通过下列方法修改(??)。
①  找出错误的凭证及其“账”进行修改
②  删除错误的凭证和“账”,再输入正确的证重新记账
③  先作红字凭证冲销,再输入正确的凭证重新记账
④  作蓝字凭证补充更正
⑤  恢复账前状态后修改原凭证并记账
【判断题】 用划线法更正错误时,应编制红字纠正分录,即红字记账凭证。
①  正确
②  错误
【判断题】 账务中错误的凭证只能采用红字冲销法进行冲销。
①  正确
②  错误
【单选题】 结账前发现账簿记录有错误但记账凭证没有错误时可采用哪种更正错账方法
①  红字更正法
②  补充登记法
③  划线更正法
【单选题】 ()应严格按照凭证输入数据,不得擅自修改凭证数据,如在记账后发现差错,必须另做凭证,以红字冲销,录入计算机。
①  系统管理员
②  系统维护员
③  软件操作员
④  审核记账员
【单选题】 经过审核但还没有记账的记账凭证发现有错误,应该(????)。
①  直接进行修改
②  取消审核后进行修改
③  不能进行修改
④  用红字冲销法修改
【单选题】 审核人员在审核中发现记账凭证有错误,下列方法处理正确的是( )。
①  在凭证上做错误标识,交由会计主管修改
②  在凭证上做错误标识,交由会计人员修改
③  在凭证上做错误标识,交由原制单人员修改
④  可以自行修改
【判断题】 凭证一经审核,可以被直接修改,但不能直接删除。 ( )
①  正确
②  错误
随机题目
【单选题】 9. No sooner _______ he arrived home than he _______to start on another journey.
①  has; was asked
②  have; were asked
③  had; is asked
④  had; was asked
【单选题】 13. Where is my pen? I ______ it.
①  might lose
②  would have lost
③  should have lost
④  must have lost
【单选题】 14. I didn’thear the phone. I ______ asleep.
①  must be
②  must have been
③  should be
④  should have been
【单选题】 10. He _______ accomplish the task on time.
①  did
②  has
③  is
④  do
【单选题】 11. I thought you _____ like something to read, so I have bought you some books.
①  may
②  might
③  could
④  must
【单选题】 3. Few of them hurt themselves in the accident last night, ____ ?
①  but
②  and
③  though
④  so
【单选题】 9.The old farmer, ____the badly injured and burnt soldier, came out of the burning farmhouse, calling continuously for help.
①  supporting
②  having supported
③  being supported by
④  being supported
【单选题】 5.____the front door____, he had to enter the room through the back door.
①  Seen, painted
②  Seeing, painted
③  Being seen, being painted
④  Seeing, being painted
【单选题】 16. As I will be away for at least a year, I’d appreciate____ from you now and then so that I can know how everyone is getting along.
①  having heard
②  to hear
③  hearing
④  beingheard
【单选题】 7.He looked around and caught a man____his hand into the pocket of a passenger.
①  put
②  to be put
③  to put
④  putting