[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fcuQDbZZdiQpdZK_EZULf1x7wWBwVIuvShbLDM0XlddQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2023-12-31 00:06:27",124682465,[8,9,10,11],"现金收款凭证","现金付款凭证","汇总现金付款凭证的金额合计数","汇总银行存款付款凭证的金额合计数",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},10,"9d2d939fda6931a1aaeed1b60de1bf23","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F544fa2c0afaa9cd9511251bead171331.jpg","会计学 2023 9-2024 2（适用工商管理本22级 3 4班）","work_31913176","《基础会计》第12章 财务处理程序 2023 12","采用汇总记账凭证账务处理程序时,"库存现金"总账中支出栏的登记依据是( )",[21,32,37,46,55,64,67,76,85,94],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],124682458,[25,26,27,28],"记账凭证账务处理程序","科目汇总表账务处理程序","汇总记账凭证账务处理程序","多栏式日记账账务处理程序","下列各种记账程序中,最基本的账务处理程序是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":36,"source":30,"type":31},[],124682459,[25,26,27,28],"规模较小、业务量较少的单位适用( )",{"answer":38,"createTime":5,"id":39,"options":40,"question":45,"source":30,"type":31},[],124682460,[41,42,43,44],"根据各种汇总记账凭证登记总分类账","根据原始凭证编制汇总原始凭证","根据各种记账凭证编制有关汇总记账凭证","根据各种记账凭证编制科目汇总表","下列各项中,( )不属于汇总记账凭证账务处理程序的步骤",{"answer":47,"createTime":5,"id":48,"options":49,"question":54,"source":30,"type":31},[],124682462,[50,51,52,53],"不便于核对账目","增加会计核算账务处理程序","不便试算平衡","不便于理解","科目汇总表的缺点是( )",{"answer":56,"createTime":5,"id":57,"options":58,"question":63,"source":30,"type":31},[],124682463,[59,60,61,62],"登记库存现金日记账","登记明细分类账","编制科目汇总表","登记总分类账","在科目汇总表账务处理程序下,记账凭证不可以用来( )",{"answer":65,"createTime":5,"id":6,"options":66,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":30,"type":31},[],124682467,[71,72,73,74],"原始凭证","汇总原始凭证","付款凭证","收款凭证","汇总记账凭证账务处理程序下,汇总收款凭证编制的依据是( )",{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":30,"type":31},[],124682470,[80,81,82,83],"随时登记","随汇总记账凭证的编制时间而定","月末一次登记","按旬登记","采用汇总记账凭证账务处理时,总账的登记时间是( )",{"answer":86,"createTime":5,"id":87,"options":88,"question":93,"source":30,"type":31},[],124682471,[89,90,91,92],"全部科目的借方余额","全部科目的贷方余额","全部可得的借贷方发生额","部分科目的借贷方发生额","科目汇总表账务处理程序中的关键环节是编制科目汇总表,企业编制科目汇总表时汇总范围是( )",{"answer":95,"createTime":5,"id":96,"options":97,"question":102,"source":30,"type":31},[],124682473,[98,99,100,101],"总账的格式不同","登记总账的依据不同","会计凭证的种类不同","编制财务报表的依据不同","下列各项中,各种账务处理程序的主要区别是( )"]