第8章會計處理程序
一、單項選擇題
1.用轉賬支票支付前欠貨款,應填制(      )。來源：www.examda.com
A.轉賬憑證                          B.收款憑證                          C.付款憑證                          D.原始憑證
【答案】C
2.差旅費報銷單屬于(    )。
A.記賬憑證                        B.自制原始憑證                    C.外來原始憑證                  D.累計憑證
【答案】B
3.從銀行提取現金,應填制(    )。
A.收款憑證                        B.付款憑證                            C.轉賬憑證                          D.單式憑證
【答案】B
4.登記賬簿的依據是(    )。來源：www.examda.com
A.經濟合同                          B.記賬憑證                          C.會計分錄                                  D.有關文件
【答案】B
5.記賬以后,發現記賬憑證中科目正確,但所記金額小于應記的金額,應采用(        )進行更正。
A.紅字更正法                                                      B.平行登記法
C.補充登記法                                                      D.劃線更正法
【答案】C
6.應付賬款明細賬一般應采用(      )賬頁。
A.三欄式                            B.多欄式                                C.平行式                                    D.數量金額式
【答案】A
7.(    )的目的是為了賬簿記錄的真實、可靠、正確、完整。來源：www.examda.com
A.過賬                                B.結賬                                    C.轉賬                                        D.對賬品
【答案】D  
8.多欄式銀行存款日記賬屬于(          )。
A.總分類賬                        B.明細分類賬                        C.備查簿                                    D.序時賬
【答案】D
9.庫存商品明細賬通常采用(    )賬簿。
A.多欄式                            B.三欄式                                C.數量金額式                            D.數量卡
【答案】C  
10.銀行存款日記賬通常采用(      )賬簿。
A.活頁式                            B.訂本式                                C.卡片式                                    D.任何形式
【答案】B