会计电算化第四章习题答案 下载本文

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relationship, established equivalent relationship 14, and subject: application problem (4)--scores and percentage application problem review content overview answers scores, and percentage application problem of key is: according to meaning, (1) determine standard volume (units \o\p, Then in-line solution. Category fraction multiplication woblem score Division applications engineering problem problem XV, a subject: review of the measurement of the amount of capacity, measurement and units of measurement of common units of measurement and their significance in rate 1, currency, length, area, volume, unit size, volume, weight and rate. (Omitted) 2, commonly used time units and their relationships. (Slightly) with a measurement units Zhijian of of poly 1, and of method 2, and poly method 3, and of method and poly method of relationship measurement distance of method 1, and tool measurement 2, and estimates 16, and subject: geometry preliminary knowledge (1)--line and angle review content line, and segment, and Ray, and vertical, and parallel, and angle angle of classification (slightly) 17, and subject: geometry preliminary knowledge (2)--plane graphics review content triangle, and edges shaped, and round, and fan axisymmetric graphics perimeter and area combination graphics of area subject : Preliminary knowledge (3)-review of solid content category 1-d shapes are divided into: cylinder and cone 2, column is divided into: cuboid, square 3, cone cone of the features of cuboids and cubes relationship between characteristics of circular cone is slightly solid surface area and volume 1, size 2, table ...和ord pr第四章

第一节

1、电算化会计核算流程与手工会计核算流程有根本差别。( )

2、手工会计下的几种核算流程其差别主要体现在登记( ABC )的方法和依据不同。

A明细帐 B日记帐 C总帐 D现金帐 3、手工会计核算流程主要缺陷有( D )

A数据大量重复 B信息提供不及时 C准确性差 D工作强度大 4、电算化会计核算基本流程包括以下哪些内容( ABCD ) A编制会计凭证 B凭证审核 C凭证记帐 D结帐 5、电算化会计编制记帐凭证可以采用以下( A )方式 A手工编制记帐凭证 B直接在计算机上编制记帐凭证 C其他业务系统生成会计凭证 D收款凭证

6、电算化条件下,( C )只是数据的搬家,由计算机自动完成。 A凭证录入 B凭证审核 C凭证记帐 D凭证查询

7、电算化化会计核算中,通过一次性预先定义(AB ),使结帐和编制会计报表作为一个步骤由计算机短时间内自动完成。 A帐户结转关系 B帐户报表数据对应关系 C帐户凭证对应关系 D帐户与原始数据对应关系

8、与手工一样,电算化会计结帐和编制报表工作量大且需要较长时间。( )

第二节

1、会计核算软件帐务处理模块向( D )模块提供财务数据。 A工资模块 B固定资产模块 C会计报表 D财务分析 2、会计核算软件帐务处理模块接收( B )等模块生成的凭证。

relationship, established equivalent relationship 14, and subject: application problem (4)--scores and percentage application problem review content overview answers scores, and percentage application problem of key is: according to meaning, (1) determine standard volume (units \ciate \o\p, Then in-line solution. Category fraction multiplication woblem score Division applications engineering problem problem XV, a subject: review of the measurement of the amount of capacity, measurement and units of measurement of common units of measurement and their significance in rate 1, currency, length, area, volume, unit size, volume, weight and rate. (Omitted) 2, commonly used time units and their relationships. (Slightly) with a measurement units Zhijian of of poly 1, and of method 2, and poly method 3, and of method and poly method of relationship measurement distance of method 1, and tool measurement 2, and estimates 16, and subject: geometry preliminary knowledge (1)--line and angle review content line, and segment, and Ray, and vertical, and parallel, and angle angle of classification (slightly) 17, and subject: geometry preliminary knowledge (2)--plane graphics review content triangle, and edges shaped, and round, and fan axisymmetric graphics perimeter and area combination graphics of area subject : Preliminary knowledge (3)-review of solid content category 1-d shapes are divided into: cylinder and cone 2, column is divided into: cuboid, square 3, cone cone of the features of cuboids and cubes relationship between characteristics of circular cone is slightly solid surface area and volume 1, size 2, table ...和ord prA财务分析 B应收/应付款核算 C工资核算 D固定资产核算 3、与其他核算模块相比,帐务处理模块有以下( )重要特征。 A规范性强 B综合性强 C正确性要求高 D控制要求严格 4、帐务处理模块设置操作员权限是在( A )阶段完成。 A系统初始化 B日常帐务处理 C编制报表 D结帐 5、初始化是指系统在初次使用时进行的设置。( )

6、帐务处理模块第一次投入使用时,应根据单位的实际情况将通用的帐务处理模块变为满足特定单位需要的模块,这一工作称为( D ) A设置会计科目 B设置帐套 C设置凭证类别 D初始化 7、帐务处理模块系统初始化设置工作可以进行可不进行。( ) 8、帐务初始化设置工作通常可进行多次。( )

9、帐务处理模块初始化需要设置帐套,一般所有一级科目长度统一按财政部门的规定为( A )

A、4位数字 B、4个字母 C、无任何限制 D、3位数

10、帐务处理模块系统初始化中的( B )是否合理,决定系统是否正常运行。 A结算方式设置 B会计科目设置 C凭证类型设置 D外币设置

11、帐务处理模块中设置会计科目时一级会计科目名称必须要符合国家标准。( ) 12、各单位可根据实际情况,自行设置所有会计科目。( ) 13、会计科目编码建立不必,遵循次序。( ) 14、帐务处理模块会计科目编码必须( ABD )

A按级次先后次序建立 B不重复 C用&等符号 D与科目名称一一对应 15、会计科目编码可以用汉字或&@等字符来表示.( ) 16、会计科目编码一般( D )来表示. A、汉字 B、空格 C、&@ D、数字

relationship, established equivalent relationship 14, and subject: application problem (4)--scores and percentage application problem review content overview answers scores, and percentage application problem of key is: according to meaning, (1) determine standard volume (units \o\p, Then in-line solution. Category fraction multiplication woblem score Division applications engineering problem problem XV, a subject: review of the measurement of the amount of capacity, measurement and units of measurement of common units of measurement and their significance in rate 1, currency, length, area, volume, unit size, volume, weight and rate. (Omitted) 2, commonly used time units and their relationships. (Slightly) with a measurement units Zhijian of of poly 1, and of method 2, and poly method 3, and of method and poly method of relationship measurement distance of method 1, and tool measurement 2, and estimates 16, and subject: geometry preliminary knowledge (1)--line and angle review content line, and segment, and Ray, and vertical, and parallel, and angle angle of classification (slightly) 17, and subject: geometry preliminary knowledge (2)--plane graphics review content triangle, and edges shaped, and round, and fan axisymmetric graphics perimeter and area combination graphics of area subject : Preliminary knowledge (3)-review of solid content category 1-d shapes are divided into: cylinder and cone 2, column is divided into: cuboid, square 3, cone cone of the features of cuboids and cubes relationship between characteristics of circular cone is slightly solid surface area and volume 1, size 2, table ...和ord pr17、帐务处理模块中会计科目名称不能由( AD )来表示. A汉字 B英文字母 C数字 D空格

18、帐务处理模块中会计科目名称设置时必须( ABC ) A避免重名 B不能为空 C标准规范 D用汉字

19、会计科目编码的第一位标识了科目性质,首位编码为1,2,3,4,5,分别代表( D ) A所有者权益、成本类、损益类、负债类、资产类 B成本类、损益类、负债类、资产类、所有者权益 C、资产类、所有者权益成本类、损益类、负债类 D资产类、负债类、所有者权益成本类、损益类 20、会计科目设置一般包括(AB )内容。

A科目编码 B科目名称 C科目发生额 D科目余额方向 21、会计科目一旦使用,就不得再增加其下级明细科目。( ) 22、在帐务处理模块使用过程中( A )

A只有每年年初可以调整会计科目 B会计科目一旦设定,不能修改、调整 C随时可以调整会计科目 D随时修改会计科目 23、电算化下,会计科目设置好后,也可随进变动。( )

24、帐务处理模块中科目代码和科目名称必须是一一对应关系。( )

25、帐务处理模块录入科目期初余额时一般只针对最末级科目,上级科目的期初余额通常会由系统自动计算出来。( ) 26、凭证类别设置的主要内容包括( B )

A凭证格式 B凭证类型代码 C凭证科目 D凭证权限 27、( B )是手工会计核算和计算机核算的衔接点。

A设置会计科目 B录入期初余额 C设置辅助核算项目 D设置凭证类别 28、将各科目及辅助核算项目的期初余额录入软件系统,是手工会计核算和计算机