【多选题】【消耗次数:1】
(多选)总分类账户与明细分类账户的关系说法正确的有( )
总分类账户对明细分类账户具有统驭控制作用
明细分类账户所提供的明细核算资料是对其总分类账户资料的具体化
明细分类账户对总分类账户具有补充说明作用
总分类账户与其所属明细分类账户在总金额上应当相等
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相关题目
【多选题】 总分类账户和明细分类账户的关系是( )。
①  总分类账户提供总括核算资料、明细分类账户提供详细核算资料
②  总分类账户统驭、控制明细分类账户
③  总分类账户和明细分类账户平行登记
④  所有账户必须设置明细分类账户
⑤  明细分类账户补充说明与其相关的总分类账户
【判断题】 没有明细分类账户的总分类账户是统驭账户。( )
①  正确
②  错误
【判断题】 总分类账对明细分类账起着统驭作用。
①  正确
②  错误
【单选题】 对于那些既要进行总分类核算又要进行明细分类核算的经济业务发生后,在总分类账户和其所属的明细分类账户的登记必须采用( )。
①  平行登记
②  补充登记
③  试算平衡
④  复试记账
【单选题】 对于那些既要进行总分类核算又要进行明细分类核算的经济业务发生后,在总分类账户和其所属的明细分类账户的登记必须采用( )。
①  平行登记
②  补充登记
③  试算平衡
④  复式记账
【单选题】 对于那些既要进行总分类核算又要进行明细分类核算的经济业务发生后,在总分类账户和其所属的明细分类账户的登记必须采用( )。
①  复式记账法
②  平行登记法
③  补充登记法
④  试算平衡法
【单选题】 开设明细分类账户的依据是( )
①  总分类科目
②  明细分类科目
③  试算平衡表
④  会计要素内容
【判断题】 总分类账户及其所属明细分类账必须在同一会计期间内登记。
①  正确
②  错误
【判断题】 总分类账户和明细分类账户平行登记的要点可概括为:登账依据相同、方向一致、金额相等。( )
①  正确
②  错误
【多选题】 总分类账和明细分类账平行登记的要点有(   )
①  登记的依据相同
②  登账的次数相同
③  登记的方向一致
④  登账的人员相同
⑤  登记的金额相同
随机题目
【单选题】 You are ____ to decide for yourself.
①  old enough
②  as old enough
③  enough old enough old as
【单选题】 Breaking Mary’s doll was purely ____. John didn’t mean to do it.
①  incidental
②  accidental
③  occasion
④  opportunity
【单选题】 Televisions enable us to see things happen almost at the exact moment ____.
①  which they are happening
②  they are happening
③  which they happen
④  they have happened
【单选题】 It is the ability to do the job_____ matters, not where you come from or what you are.
①  one
②  that
③  what
④  if
【单选题】 Mac’s close ____ to his brother made people mistake them for one another.
①  resemblance
②  identity
③  appearance
④  relationship
【单选题】 Neither he nor I am a musician, _____?
①  am I
②  is he
③  are we
④  do we
【单选题】 My father is so deaf that he has to use a hearing ____.
①  help
②  aid
③  support
④  tool
【单选题】 I understand ____ preparation that staff must put in under pressure to meet the deadline.
①  more than the enormous amount of
②  better than most the enormous number of
③  better than most the enormous amount of
④  fewer than the number of
【单选题】 When I got out of the car and walked about among them, ____ one old man who shook his head disapprovingly, they all began to cheer.
①  see that
②  except that
③  provided that
④  except for
【单选题】 She resorted to ____ when she had no money to buy foods for her children.
①  have stolen
②  steal
③  stole
④  stealing