At present, the preview of junior accounting titles in 222 has already started. At this stage, many candidates are familiar with the test center in the form of exercise training. The following deep space network will give you some examples for "Junior Accounting Practice" to see if you can answer several questions correctly.

elementary accounting practice | indefinite multiple-choice questions

1 ***5 questions ~

1. among the following items, those that are not the basic elements of the original vouchers are ()

a. the name of the accounting subject to be recorded and the direction of bookkeeping

b. the full name of the entity accepting the vouchers

c. the signature or seal of the handling personnel

. The amount in words of RMB 372. is ()

A. RMB three hundred and seventy-two yuan

B. RMB three hundred and seventy-two yuan only

C. RMB three hundred and seventy-two yuan only

D. RMB three hundred and seventy-two yuan only

3. The following is ().

a. Summary of issuing vouchers

b. Quota picking list

c. Travel expense reimbursement list

d. Summary of salary settlement

4. Among the following statements about the requirements for filling in accounting vouchers, ()

A. Vouchers should be numbered consecutively by the accountant in charge of the project in the order of business occurrence and according to different kinds of accounting vouchers. If multiple accounting vouchers need to be filled in for an economic transaction, the method of "fractional numbering" can be used

B. Accounting vouchers reflecting the receipt and payment business can be numbered by cashier

C. Accounting vouchers can be filled in according to each original voucher that has been verified without error

D. Accounting vouchers can be compiled according to several similar original vouchers or filled in according to the summary table of original vouchers

5. In the following economic transactions, ()

A. Leased fixed assets

B. Discounted bills receivable

C. Purchased fixed assets

D. Consigned goods

Question answer

1. Answer: A

The basic elements of analyzing the original voucher are: the date when the original voucher was filled in; The full name of the entity accepting the certificate; The content, quantity, unit price and amount of the transaction or event. So choose a.

2. Answer: CD

amount in words of RMB 372. is RMB six hundred and seventy-two yuan only (plus). When amount in words reaches Yuan or Jiao, the word "Zheng" should be written later, and "Zheng" can also be simplified to "Zheng". Don't write "whole" or "positive" if there are points, and there can be no blanks in RMB and the following contents.

3. Answer: B

The analytic quota picking list does not belong to the original summary voucher. It belongs to the cumulative voucher.

4. Answer: ACD

The accounting voucher that reflects the receipt and payment business cannot be numbered by cashier. So option b is wrong. The remaining options are described correctly.

5. Answer: ABD

Analysis option ABD, which is set up to strengthen the supervision of enterprises on the use and custody of other people's property and materials.