第8章 会计核算组织程序(基础会计练习题)（The eighth chapter accounting organization procedure (basic accounting exercises)）.doc

第8章 会计核算组织程序(基础会计练习题)（The eighth chapter accounting organization procedure (basic accounting exercises)） The eighth chapter: accounting organization procedure (1) individual choice questions 1. the basis of the general ledger is to register the vouchers and organize the registration. A. accounting voucher, B. summary voucher C. subject summary table D. raw documents 2. in the following accounting organization procedures, what is called the most basic accounting organization procedure is (). A. accounting vouchers, accounting organization procedures, B. summary accounting vouchers, accounting procedures C. subject summary table, accounting organization program, D. journal, general ledger accounting organization program 3. summary collection vouchers are press (). A. credits are set by the credit account on the B. collection document on the debit side of the collection C. credits are set by credit subjects on the D. payment document on the debit side of the payment document 4. summary payment vouchers are press (). A. debit documents on the debit account, regular collection of B. collection of credit documents on a regular basis The debit subjects on the C. payment voucher are regularly aggregated and the credit subjects on the D. payment documents are collected periodically 5. summary transfer vouchers are press (). The credit account set on the B. payment document set by the credit account on the A. collection document C. debit certificate is set on the debit account of the D. transfer document on the credit account 6., summary accounting vouchers, accounting organization process is characterized by (). A. directly register subsidiary ledger according to all kinds of summary vouchers B. directly register the general ledger according to all kinds of summary vouchers C. directly register the journal according to all kinds of summary vouchers D. directly register the general ledger according to various accounting documents The basic method of compiling a summary of 7.