【判断题】【消耗次数：1】
事业单位的单位零余额账户是一个实存资金账户，即账户中实际存放着财政预算资金。（）
①
正确
②
错误
参考答案：
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相关题目
【判断题】
行政单位对于单位零余额账户的业务通过设置“零余额账户用款额度”科目进行核算，对于财政零余额账户的业务通过设置“财政零余额账户存款”科目进行核算。（）
①
正确
②
错误
【多选题】
（一）乙单位是实行国库集中支付的事业单位，经批准，乙单位的工资支出和设备购置实行财政直接支付，日常办公及零星支出实行财政授权支付。2016年2月份，审计机构对该单位财政资金使用进行检查，发现：（1）2014年4月，该单位通过零余额账户向上级单位基本户划转资金15万元，用于为上级单位员工购个人商业保险；（2）8月，该单位通过零余额账户向下级单位基本户划拨资金50万元，用于为下级单位支付设备采购款；（3）11月，乙单位购买办公用品，通过零余额账户向本单位在商业银行开设的基本户转账19万元，再通过基本户支项；（4）12月，该单位使用财政性资金购买了一台大型专用设备，该单位通过零余额账户向本单位其他户转账80万元，再通过单位基本户向供应商支付设备款。
①
通过零余额账户提取现金，用于支付本单位的日常办公零星支出
②
通过零余额账户转账支付按规定应采用财政直接支付方式发放的职工工资
③
通过零余额账户转账支付本单位的日常办公零星支出
④
通过零余额账户向本单位按账户规定保留的相应账户划拨工会经费
随机题目
【单选题】
It was essential that her thinking ______ calm and reasoned.
①
remained
②
remain
③
had remained
④
would remain
【单选题】
It ______ to keep calm when confronted with dangers.
①
pays
②
takes
③
costs
④
deserves
【单选题】
The humble bell-boy ______ his tongue reprovingly in front of the princess.
①
flipped
②
chuckled
③
clucked
④
flickered
【单选题】
At last this intermezzo _____, and I found myself in front of the gigantic City Hall.
①
came to an end
②
came to the end
③
came to end
④
came to ending
【单选题】
I was again crushed by the thought that I stood on the ____ of the first atomic bombardment.
①
spot
②
site
③
place
④
area
【单选题】
If you bear any visible scars of atomic burns, your children will encounter prejudice ______ those who do not.
①
on the side of
②
at the side of
③
on the part of
④
at the part of
【单选题】
As the offender _______ his crime, he was dealt with leniently.
①
had admitted
②
had confessed
③
had recognized
④
had realized
【单选题】
I now stood on the site where thousands upon thousands of others had lingered on to die ____ slow agony.
①
at
②
from
③
of
④
in