【单选题】【消耗次数:1】
对于银行已经入账而企业尚未入账的未达账项,企业应当()。
编制自制凭证暂估入账
待有关结算凭证到达后入账
在编制“银行存款余额调节表”的同时入账
根据对账单和调节表自制凭证入账
参考答案:
复制
纠错
相关题目
【判断题】 对于银行已经入账而企业尚未入账的未达账项,企业应当根据“银行对账单”编制自制凭证予以入账。
①  正确
②  错误
【判断题】 对于银行存款的未达账项应编制银行存款余额调节表进行调节,同时将未达账项编成记账凭证登记入账。
①  正确
②  错误
【判断题】 对于银行存款的未达账项应编制银行存款进行调节,同时将未达账项编成记账凭证登记入账。( )
①  正确
②  错误
【单选题】 企业应根据”银行存款余额调节表”将未达账项及时入账。()
① 
② 
【单选题】 对于银行已经收款而企业尚未入账的未达账项,企业应作的处理为()。
①  以“银行对账单”为原始记录将该业务入账
②  根据“银行存款余额调节表”和“银行对账单”自制原始凭证入账。
③  在编制“银行存款余额调节表”的同时入账
④  待有关结算凭证到达后入账
【判断题】 对于因未达账项而使企业银行存款日记账余额和银行对账单余额出现的差异,无需作账面调整,待结算凭证到达后再进行账务处理,登记入账。(  )
① 
② 
【判断题】 银行存款余额调节表是企业自制的原始凭证。
①  正确
②  错误
【判断题】 未达账是指银行已经入账,企业尚未接到通知而未入账的款项。
①  正确
②  错误
【判断题】 未达账项是指在企业和银行之间,由于凭证的传递时间不同,导致记账时间不一致,即一方已接到有关结算凭证已经登记入账,而另一方尚未接到有关结算凭证而未入账的款项。
①  正确
②  错误
【判断题】 在银行存款清查时出现的未达账项,可编制银行存款余额调节表来调整,编制好的银行存款余额调节表是调节账面余额的原始凭证。( )
①  正确
②  错误
随机题目
【单选题】 These plastic flowers look so ________ that many people think they are real.
①  natural
②  beautiful
③  artificial
④  similar
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. According to the passage, today many people read for __________.
①  news
②  their work
③  information
④  entertainment
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. The following are all bad reading habits EXCEPT __________.
①  regression
②  reading for ideas only
③  vocalization
④  word-by-word reading
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. How does an accelerator help people to read?
①  It helps people read at a comfortable speed.
②  It makes people stretch their eyes when reading.
③  It forces people to overcome bad reading habits.
④  .It lets people look back over what they have just read
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. What does “At first, comprehension is sacrificed for speed” (Para. 2) mean?
①  The reader reads fast, but he understands everything he reads.
②  The reader reads slowly and he understands everything he reads.
③  The reader reads fast without understanding everything he reads.
④  The reader reads slowly, but he doesn’t understand everything he reads
【单选题】 For many people today, reading is no longer relaxation. To keep up their work they must read letters, reports, trade publications, interoffice communications, not to mention newspapers and magazines: a never-ending flood of words. In getting a job or advancing in one, the ability to read and comprehend quickly can mean the difference between success and failure. Yet the unfortunate fact is that most of us are poor readers. Most of us develop poor reading habits at an early age, and never get over them. The main problem lies in language itself—words. Single words have little meaning until they are combined into phrases, sentences and paragraphs. Unfortunately, however, the untrained reader does not read groups of words. He reads one word at a time, often regressing to reread words or passages. Regression, or looking back over what you have just read, is a common bad habit in reading. Another habit which slows down the speed of reading is vocalization—sounding each word either orally or mentally as one reads. To overcome these bad habits, some reading clinics use a device called accelerator (加速器), which moves a bar down the page at a predetermined speed. The bar is set at a slightly faster rate than the reader finds comfortable, in order to “stretch” him. The accelerator forces the reader to read fast, making word-by-word reading, regression and vocalization virtually impossible. At first, comprehension is sacrificed for speed. But when you learn to read ideas, you will not only read faster, but your comprehension will improve. Many people have found their reading skills improved a lot after some training. Most people can’t read and comprehend quickly mainly because __________.
①  they don’t read groups of words
②  they don’t realize they have poor reading habits
③  they don’t like to be trained in reading skills
④  they don’t understand words when put together
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.Some doctors argue that people who often let the anger out would become __________.
①  stronger
②  more violent
③  angrier
④  more dangerous
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.One correct way to deal with anger is to __________.
①  say nothing no matter how angry you are
②  express anger openly and freely right away
③  express your anger immediately but calmly
④  think about whether it’s worth getting angry
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following is true?
①  Expressing anger by screaming can be as dangerous as repressing anger.
②  Repressing anger is more dangerous to a person’s health than expressing it.
③  People may have heart diseases if they don’t express their anger right away.
④  People should express anger before looking into the real cause of their anger.
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following about hormones is correct?
①  Hormones will cause people to get anxious.
②  Hormones will increase when one gets angry.
③  The brain produces hormones when one’s blood pressure rises.
④  The brain produces hormones when one has medical problems.