【判断题】【消耗次数:1】
总账和明细账户平行登记的要点可概括为:登账期间、方向一致、金额相等。
正确
错误
参考答案:
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相关题目
【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
【单选题】 总账和明细账之间进行平行登记的原因时总账与明细账的( )。
①  格式相同
②  登记时间相同
③  反映经济业务的内容相同
④  提供指标详细程度相同
【判断题】 (判断)总分类账和明细分类账平行登记要求做到方向相同、期间一致、金额相等。( )
① 
② 
【单选题】 登记总账与所属明细账的原则是( )。
①  根据总账记明细账
②  根据明细账记总账
③  根据凭证分别登记
④  先记总账后记明细账
【单选题】 (单选)下列关于总账和明细账的表述中,正确的是( )
①  明细账根据明细分类科目设置
②  总账的余额不一定等于其所属明细账的余额的合计数
③  所有资产类总账的余额合计数应等于所有负债总账的余额合计数
④  现金日记账实质上就是现金的总账
【多选题】 下列明细账户中,适合采用多栏式账簿登记的有()。
①  主营业务收入明细账户
②  制造费用明细账户
③  库存商品明细账户
④  本年利润明细账户
【判断题】 总账下面一定要设明细账。
①  正确
②  错误
【多选题】 (多选)下列( )明细账既可逐日逐笔登记,也可定期汇总登记
①  固定资产
②  库存商品
③  应收账款
④  管理费用
【单选题】 登记总分类账和所属明细分类账的方向一致是指( )。
①  增加方向一致
②  减少方向一致
③  借贷方向相同
④  期初余额方向一致
【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
【多选题】 We should train them to_____________ reference books (参考书) .
①  take care of
②  take advantage of
③  make use of
④  make out of
【多选题】 He has ______________ to be an engineer.
①  departed
②  decided
③  made up
④  made up his mind
【多选题】 Each of these clocks governs a different function,_____________ , heart rate, blood pressure.
①  for short
②  for all
③  for example
④  for instance
【多选题】 She _____________ answering my questions.
①  took off
②  kept away from
③  fought for
④  avoided
【多选题】 They all believed that Europeans were_____________ other people.
①  larger than
②  easier than
③  better than
④  superior to
【单选题】 We must____________ the truth of the matter.
①  call out
②  pick out
③  go out
④  find out
【单选题】 My father bought me a bicycle____________ I could get to school quickly.
①  so as to
②  so on
③  so that
④  so much
【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 doesnt 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 cant read and comprehend quickly mainly because __________.
①  they dont read groups of words
②  they dont realize they have poor reading habits
③  they dont like to be trained in reading skills
④  they dont understand words when put together
【单选题】 Look!____________
①  Here your sister comes.
②  Here comes your sister.
③  Comes here your sister.
④  Your sister come here.