2011会计人员继续教育考试-出纳实操

2011会计人员继续教育考试-出纳实操 单选 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 1、下列选项中，不符合现金管理的基本原则是( D)。 A:钱账分管原则B:收付合法原则C:日清月结原则D:禁止坐支现金 2、企业支付员工工资应通过(A)账户进行。 A:基本存款账户B:一般存款账户C:临时存款账户D:专项存款账户 3、商业承兑汇票的核算通过(A)账户。 A:应收票据B:商业汇票C:银行存款D:其他货币资金 4、现金日记账和银行存款日记账保管期限为(D )年。 A:10B:15C:20D:25 5、下列各项可交存现金但不能支取现金的账户是( B)。 A:基本存款账户B:一般存款账户C:临时存款账户D:专项存款账户 6、企业采用备用金 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 ，对备用金的核算应通过(A )科目进行。 A:备用金B:应收账款C:预付账款D:其他应收款 7、出纳员在登记现金日记账时，有一笔业务记账凭证上现金借方金额是3000元，但反映在账本上是8000元，这是属于(D )错误。 A:会计原理运用错误B:会计原则运用错误C:计算错误D:记账错误 8、下列选项中，体现办理现金业务不相容岗位相互分离的是( D)。 A:由出纳人员兼任会计档案保管工作B:由出纳人员保管签发支票所需全部印章C:由出纳人员兼任收入总账和明细账的登记工作D:由出纳人员兼任固定资产明细账及总账的登记工作 9、从账簿的外形看，现金日记账和银行存款日记账，应采用(A )账簿。 A:订本式B:活页式C:卡片式D:三栏式 10、银行存款的余额调节 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 和银行存款的对账单保管期限为( )年。 A.20 B.15 C.10 D. 5 11、下列结算方式不能背书转让的是(B )。 A:支票B:汇兑C:商业承兑汇票D:银行承兑汇票 12、银行存款日记账应定期和(C )核对。 A:收款凭证B:付款凭证C:银行对账单D:银行存款总账 13、关于划线支票说法正确的是(C )。 A:可以提取现金，也可以转账B:只可以提取现金C:只可以转账D:不存在划线支票 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 14、企业必须开设(A )个基本存款账户。 A:1 B:2 C:3 D:不受限制 15、出纳原始凭证和记账凭证保管期限为(B )年。 A:10 B:15 C:20 D:25 16、下列经济业务中，能够收取现金的是(C )。 A:向某上市公司销售产品一批，开出增值税发票一张，加税合计117 000元B:向某学校销售字典1000册，总价款50000元C:总务处李三离职交来该部门的备用金3000元D:向某机械厂销售材料一批，加税合计58500元 17、从账簿的外形看，现金日记账和银行存款日记账，应采用( A )账簿。 A.订本式 B.活页式 C.卡片式 D.三栏式 18、编制银行存款对账单的调节公式(A ) A银行存款日记账余额 + 银行已收企业未收的款项 - 银行已付企业未付的款项 = 银行对账单余额 + 企业已收银行未收的款项 – 企业已付银行未付的款项 B银行存款日记账余额+ 企业已收银行未收的款项 – 企业已付银行未付的款项 = 银行对账单余额+ 银行已收企业未收的款项 - 银行已付企业未付的款项 C银行存款日记账余额 +企业已收银行未收的款项–银行已付企业未付的款项 = 银行对账单余额 +银行已收企业未收的款项 - 企业已付银行未付的款项 D银行存款日记账余额 + 银行已收企业未收的款项 - 企业已付银行未付的款项 = 银行对账单余额 + 企业已收银行未收的款项 –银行已付企业未付的款项 19、下列各项可交存现金但不能支取现金的账户是( B ) A.基本存款账户 B.一般存款账户C.临时存款账户D.专项存款账户 20、下列选项中，体现办理现金业务不相容岗位相互分离的是( D ) A.由出纳人员兼任会计档案保管工作B.由出纳人员保管签发支票所需全部印章C.由出纳人员兼任收入总账和明细账的登记工作D.由出纳人员兼任固定资产明细账及总账的登记工作 21、出纳员在登记现金日记账账时，有一笔业务记账凭证上现金借方金额是3000元，但反映在账本上是8000元，这是属于( D )错误。 A.会计原理运用错误B.会计原则运用错误C.计算错误D.记账错误 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 22、已开具的发票存根联和发票登记簿应当保存( D )年。 A.10 B.20 C.15 D.5 23、下列选项中，不符合现金管理的基本原则是( D ) A.钱账分管原则 B.收付合法原则C.日清月结原则 D.禁止坐支现金 24、从银行提取现金，出纳员除了填写支票外，还应填写( A )。 A.支票领用簿 B.发票领用簿 C.收据领用簿 D.以上均不对 25、一般会计人员办理交接手续，由( C )监交。 A.单位负责人 B.法定代表人 C.会计机构负责人 D.出纳 26、银行存款日记账应定期和( C )核对。 A.收款凭证 B.付款凭证 C.银行对账单 D.银行存款总账 27、库存现金日记账和银行存款日记账由( B )负债登记。 A(会计人员 B(出纳人员 C(会计人员和出纳人员均可 )。 28、将转账支票送存银行应填制(B A.现金解缴单 B.进账单 C.结算 清单 安全隐患排查清单下载最新工程量清单计量规则下载程序清单下载家私清单下载送货清单下载 D.存款单 多选题 1、下列选项中符合现金使用范围的业务有(ABD )。 A:发放职工工资78456元B:公司饭堂购买农副产品支付价款5700元C:办公室购买办公用电脑3台，合计价款13000元D:支付差旅费预借款3000元 2、可支取现金的支票有(AC )。 A:现金支票B:转账支票C:普通支票D:划线支票 3、下列结算方式中只能用于异地结算不能用于同城的有(AB )。 A:汇兑B:托收承付C:支票D:商业汇票 4、点钞技术方法具体包括(ABCD )。 A:手持式单指单张点钞法B:手按式点钞法C:扇面式点钞法D:手持式点钞法 5、新准则取消了“长期债权投资”科目，而重新分类为(ABC )科目。 A:持有至到期投资B:可供出售金融资产C:交易性金融资产D:未实现融资收益 6、由出纳员负责登记和保管的账簿有(AC )。 A:现金日记账B:现金总账C:银行存款日账D:银行存款总账 7、资金支出的一般程序是(ABCD )。 A:明确资金支出的金额和用途B:付款审批C:办理付款D:付款退回 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 8、下列结算方式中既能用于异地结算又能用于同城的有(ABCD )。 A:银行汇票B:委托收款C:支票D:商业汇票 9、下列发票需要进行缴销的有( ABC)。 A.用票单位或个人超过规定的使用期限而未用的发票 B.用票单位或个人因某种原因暂时停业或歇业的 C.用票单位或个人有严重违反税务管理和发票管理行为的 D.单位里所有未用的支票在每年每年末都应进行缴销 10、企业发生的下列支出中，按规定可使用资金支付的有(ABC )。 A:支付职工张添差旅费3000元B:支付银行承兑汇票手续费1000元C:支付李明困难补助800元D:支付购置设备款6000元 11、关于现金管理，下列说法正确的有(ACD )。 A:在国家规定的范围内使用现金结算B:库存限额一经确定，不得变更C:收入的现金必须当天送存银行D:必须每天登记现金日记账 12、出纳”一词是指( ABC)。 A:出纳工作B:出纳核算C:出纳人员D:出纳技能 13、资金收入的一般程序是( ABC )。 A:明确收入的来源和金额B:清点收入C:收入退回D:把每日收到的现金送存银行 14、企业可以设立的银行存款账户包括( ABCD)。 A:基本存款账户B:一般存款账户C:临时存款账户D:专项存款账户 15、辨认真假币的方法( ABCDEF ) A(看水印 B. 听声音 C.看图案 D.安全线 E.摸图案 F.验钞机鉴别 16、登记现金日记账所依据的记账凭证有( ABC ) A.现金的收款凭证 B.现金的付款凭证 C.银行存款的付款凭证D.银行存款的收款凭证 17、登记银行存款日记账所依据的记账凭证有( BCD ) A.现金的收款凭证 B.现金的付款凭证 C.银行存款的付款凭证D.银行存款的收款凭证 18、从账簿的账页看，现金日记账和银行存款日记账应采用( AD )账簿 A.三栏式 B.数量金额式 C.横线登记式 D.多栏式 19、点钞技术方法具体包括( ABCD )。 A.手持式单指单张点钞法B(手按式点钞法C.扇面式点钞法D.手持式点钞法 20、由出纳员负责登记和保管的账簿有(AC ) 。 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause A.现金日记账 B.现金总账 C.银行存款日账 D.银行存款总账 21、下列结算方式中只能用于异地结算不能用于同城的有( AB )。 A.汇兑B.托收承付C.支票D.商业汇票 22、下列结算方式中既能用于异地结算又能用于同城的有( ABCD )。 A.银行汇票B.委托收款C.支票D.商业汇票 23、下列选项中属于未达账项的有( ABCD ) A企业已付，银行未付B企业已收，银行未收C银行已付，企业未付 D银行已收，企业未收 24、企业可以设立的银行存款账户包括( ABCD ) A.基本存款账户 B.一般存款账户 C.临时存款账户 D.专项存款账户 25、企业发生的下列支出中，按规定可使用资金支付的有( ABC ) A.支付职工张添差旅费3000元B.支付银行承兑汇票手续费1000元C.支付李明困难补助800元 D.支付购置设备款6000元 6、关于现金管理，下列说法正确的有( ACD ) 2 A.在国家规定的范围内使用现金结算 B.库存限额一经确定，不得变更 C.收入的现金必须当天送存银行 D.必须每天登记现金日记账 27、出纳工作中常见的记账错误( ABCD )。 A.会计原理运用错误B.会计原则运用错误C.计算错误D.记账错误 28、出纳工作包括( ABCDE )。 A.现金的收付及保管B.银行存款的收付及管理C.财务印章的保管 D.有关单据的整理和保管E.有价证券的整理和保管 29、在我国，银行票据包括( ABCD )。 A.商业汇票 B.银行汇票 C.支票 D.银行本票 30、票据的功能( ABCD )。 A.支付功能 B.汇兑功能 C.融资功能 D.债务抵消功能 31、出纳报告的编制要求( ABCD ) A(编制要及时 B.账表 内容 财务内部控制制度的内容财务内部控制制度的内容人员招聘与配置的内容项目成本控制的内容消防安全演练内容 必须一致C.报送范围要确定D.报送程序要确定 32、出纳工作交接应该包括以下内容(ABD ) A.现金，包括现钞、外币、金银珠宝、其他贵重物品 B.有价证券，包括国库券、债券、股票等 C.支票，包括空白支票，不含作废支票 D.发票，包括空白发票和已用发票(含作废发票) requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause E.收款收据，包括空白收据、已用收据(不含作废收据) 33、出纳归档资料包括( ABCD ) A.出纳凭证 B.出纳账簿 C.出纳报告D.银行存款对账单 34、下列选项中符合现金使用范围的业务有( ABD )。 A.发放职工工资78456元 B.公司饭堂购买农副产品支付价款5700元 C.办公室购买办公用电脑3台，合计价款13000元 D.支付差旅费预借款3000元 35、作为一名合格的出纳员应具备的基本素质要求(ABCD )。 A.要有良好的职业道德B.要有较强的政策水平C.要有熟练的专业技能D.要 有良好的工作态度 36、出纳员要做到具备良好的职业道德，应做到( ABCDE )。 A.爱岗敬业 B.廉洁自律 C.客观公正 D.强化服务 E.保守秘密 37、资金支出的一般程序是( ABCD ) A.明确资金支出的金额和用途 B.付款审批C.办理付款D.付款退回 8、会计人员在办理会计工作交接前，必须做好以下准备工作( ABD )。 3 A.已经受理的经济业务尚未填制会计凭证的应当填制完毕 B.尚未登记的账目应当登记完毕，结出余额，并在最后一笔余额后加盖经办 人印章 C.整理好应该移交的各项资料，向单位负责人报告 D.会计机构负责人移交时，应将财务会计工作、重大财务收支问题和会计人 员的情况等向接替人员介绍清楚 39、新会计准则下，新增设的科目有(ABD ) A.投资性房地产 B.累计摊销 C.累计折旧 D.商誉 40、新准则取消了“长期债权投资”科目，而重新分类为(ABC )科目。 A.持有至到期投资 B.可供出售金融资产 C.交易性金融资产 D.未实现融资收益 41、关于现金管理，下列说法正确的有( ACD)。 A.在国家规定的范围内使用现金结算 B.库存限额一经确定，不得变更 C.收入的现金必须当天送存银行 D.必须每天登记现金日记账 判断题 1、出纳人员仅指在单位财务室里办理银行存款业务的工作人员。( 错 ) 2、在现金收款业务中，单位出纳员如发现假币就应马上没收。(错 ) 3、出纳与会计一样，都可以从本单位以外聘请兼职人员担任。(错 ) requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 4、出纳员既保管单位的财务专用章也保管自己的个人名章。( 对 ) 5、纸币票面缺少面值在30平方毫米的人民币仍可以继续流通。(错 ) 6、纸币票面污渍、涂写字迹面积超过2平方厘米的;不超过2平方厘米，但遮盖了防伪特征之一的人民币不宜流通。(对 ) 7、能辨别面额，票面剩余四分之三(包含四分之三)以上，其图案、文字能按原样连接的，按原面额全额兑换。(对) 8、能辨别面额，票面剩余至三分之一(包含三分之一)至四分之三以下，其图案、文字能按原样连接的残缺、污损人民币。(错 ) 9、在实际工作中，业务量较少的单位使用的将现金日记账和银行存款日记账合为一本的出纳日记账。(对 ) 10、企业银行存款日记账余额与银行对账单上的余额不相符，一定存在未达账项。(错 ) 11、调节表上调整后的存款余额，为企业存放在银行的可实际动用的存款数额。(对 ) 12、一般情况下，企业发生的少量零星开支可直接从本单位的现金收入中支付。(错 ) 13、单位开支在1000元以上的业务办理，均通过银行转账进行结算。(错 ) 14、出纳员要对空白的支票要加强管理，对于作废的支票可以将其撕掉。(错 ) 15、因为收据不用到税局购买，所以可以随便使用，开错了撕毁也是可以的。(错 ) 16、按《票据法》规定，不准签发空头支票、不准签发远期支票。(对) 17、作为一名出纳人员必须要大专毕业且持有会计从业资格证。(× ) 18、出纳员一般是必须每天编制出纳报告。( ×) 19、每月终了3日内，出纳员应当对其保管的支票、发票、有价证券，重要结算凭证进行清点，并按顺序进行登记核对。(? ) 20、出纳负责现金与银行存款的收付业务，不应该负责报税工作。(× ) requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause