【单选题】【消耗次数：1】
“（ ）”科目核算实行国库集中支付的高等学校根据财政部门批复的用款计划收到和支用的零余额账户用款额度；该科目主要用于财政授权支付方式结算。
①
零余额账户用款额度
②
库存现金
③
财政应返还额度
④
事业结余
参考答案：
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相关题目
【多选题】
零余额账户用款额度监督检查的内容主要包括（ ）。
①
零余额账户用款额度业务相关岗位及人员的设置情况
②
零余额账户用款额度授权批准制度的执行情况
③
支付款项印章的保管情况
④
票据的保管情况
【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
【单选题】
下列关于零余额账户用款额度的说法中正确的有（ ）。
①
科目核算实行国库集中支付的事业单位根据财政部门批复的用款计划，收到和支用的零余额账户用款额度
②
因退货等引起的国库授权支付额度的退回，退回金额应贷记零余额账户用款额度
③
年末财政授权额度支付预算数大于财政授权额度下达数的金额，应贷记财政补助收入
④
期初收到代理银行盖章的“财政授权支付额度到账通知书”后才可以确认相关的财政补助收入
【单选题】
（ ）：本科目核算实行国库集中支付的单位应收财政返还的资金额度，包括可以使用的以前年度财政直接支付资金额度和财政应返还的财政授权支付资金额度。
①
零余额账户用款额度
②
财政应返还额度
③
资金结存
④
财政拨款结转
【单选题】
年终行政单位根据本年度已下达的财政授权支付用款额度与当年财政授权支付实际发生数的差额，应作会计分录（）。
①
借记“零余额账户用款额度”科目，贷记“财政拨款收入”科目
②
借记“零余额账户用款额度”科目，贷记“财政应返还额度”科目
③
借记“财政应返还额度”科目，贷记“零余额账户用款额度”科目
④
借记“财政应返还额度”科目，贷记“财政拨款收入”科目
随机题目
【单选题】
He has left his book here on___, so that you can read it.
①
purpose
②
intention
③
aim
④
meaning
【单选题】
If I ___ it, I would do it in a different way.
①
were to do
②
do
③
had done
④
was to do
【单选题】
If he ___ he ___ that food.
①
was warned; would not take
②
had been warned; would not have taken
③
would be warned; had not taken
④
would have been warned; had not taken
【单选题】
Information has been put forward ___ more middle school graduates will be admitted into universities.
①
while
②
that
③
when
④
as
【单选题】
The order came ___ the soldiers ___ the small village the next morning.
①
that; had to leave
②
that; should leave
③
/; must leave
④
when; should leave
【单选题】
The question came up at the meeting ___ we had enough money for our research.
①
that
②
which
③
whether
④
if
【判断题】
I have waited for two weeks impatiently and finally the order was cancelled.
①
正确
②
错误
【单选题】
___ is no possibility ___ Bob can win the first prize in the match.
①
There; that
②
It; that
③
There; whether
④
It; whether
【单选题】
Even if they are on sale, these refrigerators are equal in price to, if not more expensive than, ___ at the other store.
①
anyone
②
the others
③
that
④
the ones