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1、会计学习交流tx.jinzhangben.cn 会计实务操作 第六章账务处理程序练习题单选题1.下列各项中，(D)不属于常用账务处理程序。A记账凭证账务处理程序B科目汇总表账务处理程序C汇总记账凭证账务处理程序D日记总账账务处理程序2.下列各项中，属于在记账凭证账务处理程序中，需要对所发生的经济业务事项，根据原始凭证或汇总原始凭证编制的是（A）。A记账凭证B汇总记账凭证C科目汇总表D原始凭证3.下列各项中，（B）属于记账凭证账务处理程序主要特点。A根据各种记账凭证编制汇总记账凭证B根据各种记账凭证逐笔登记总分类账C根据各种记账凭证编制科目汇总表D根据各种汇总记账凭证登记总
2、分类账4.下列各项中，（B）属于记账凭证账务处理程序下登记总账直接依据。A原始凭证B记账凭证C科目汇总表D汇总记账凭证5.下列各项中，（A）属于记账凭证账务处理程般步骤。A根据原始凭证编制汇总原始凭证B根据各种记账凭证编制有关汇总记账凭证C根据各种汇总记账凭证登记总分类账D根据各种记账凭证编制科目汇总表6.下列关于记账凭证账务处理程序缺点的表述中，正确的是（B）。A记账程序非常复杂，难以理解B登记总分类账的工作量较大C总分类账无法详细地反映经济业务的发生情况D可以起到试算平衡的作用7.下列各项中，（B）不能作为登记总分类账依据。A记账凭证B原始凭证C科目汇总表theorytaught
3、00%b.caseanalysis2552.08%c.saidclassassessmentclass612.5%d.ResearchExchange714.58%e.practiceguide1020.83%besidetheeffectivefillinpassengers48frombesidetheofstatisticsdataview,selecttheorytaughtoffor0,selectcaseteachingofaccountedforthanSuperhalf,thisreflecthasweofyoungteacherscomparedattentionc
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5、inkyoutakethelearningortrainingeffect()[form]optionissubtotala.good...Designpointistoknowthatweareyoungteachersthereadingofnewspapers.Teachers'readingreflectstheheightanddepthofeducation.Fromstatisticsdataview,rankingfirstofisreaders,thisdescriptionreadersinyoungteachersinthehasofreadingwhoup,t
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