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1、141.______是指對(duì)所發(fā)生的每項(xiàng)經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)，都要以會(huì)計(jì)憑證為依據(jù)，一方面記入有關(guān)總分類賬戶，另一方面記入總賬所屬明細(xì)分類賬戶的方法。( C) A.復(fù)式記賬法 B.借貸記賬法 C.平行登記 D.同時(shí)登記 142.某企業(yè)材料總分類賬戶的本期借方發(fā)生額為25000元，本期貸方發(fā)生額為24000元，其有關(guān)明細(xì)分類賬戶的發(fā)生額為別為：甲材料本期借方發(fā)生額為8000元，貸方發(fā)生額為6000元，乙材料借方發(fā)生額為13000元，貸方發(fā)生額為16000元，則丙材料本期借方貸方發(fā)生額分別是 ( B) A.借方發(fā)生額為1200
2、0元，貸方發(fā)生額2000元 B.借方發(fā)生額為4000元，貸方發(fā)生額為2000元 C.借方發(fā)生額為4000元，貸方發(fā)生額1000元C D.借方發(fā)生額為6000元，貸方發(fā)生額8000元 143.會(huì)計(jì)賬簿是指由一定格式賬頁組成的，以 C 為依據(jù)，全面、系統(tǒng)、連續(xù)地記錄各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的簿籍?！ .原始憑證 B.會(huì)計(jì)科目 C.審核無誤的會(huì)計(jì)憑證 D.會(huì)計(jì)報(bào)表( )orientationofenterpriseandbusinessinvestmenttrendsandinvestment,active-sitedescri
3、besthecity'sresourcesandforeigninvestmentpolicies,projects,thematicinvestmentandgoinvestmentmethods,somestringsforeconomicconstructioninPingliang.ZhejiangentrepreneursAssociation,Gansuprovincehascoordinatedrelevantmerchantstothecitymanytimes,suchasfieldtrips. Total1
4、6assistinsecuringproject,seekStateinvestmentof7.64millionYuan.ThreeareWindowsroletoplay,intermsofpromotionandinformationservicestoanewlevel.Thetwoforeignoffices,isanimportantwindowformunicipalgovernmentsinBeijingandLanzhou,broadmarketspaceandgoodcommunicationnetworks
5、fortheirminingresources,promoteawarenessofPingliangprovidesabroadstage.LiaisonOfficeinBeijingandaroundtheannualpriorities,strengthencooperationwithrelevantStatedepartments,institutionsandPingliangcontactwhostaffinBeijing,expandinginformationchannels,focusoncollecting
6、andsortingwithdynamic,advanced,authenticity,universalityandpracticalityofavarietyofinformation,usingmodernOfficemeanstheestablishmentofarchivesinformationnetwork,anddisseminatedtheinformationandnewsbriefing.TheblueOfficewithnostalgiaforthelink,relyingonthebuilding,ac
7、tiveinPingliangrecordscelebritiesworkedinPingliangandleadersatalllevelsofwork,organizeda"FellowshipofborninPinglianginthebluepeople"activitiessuchasLANPinglianginthesubjectsof 144.由具有一定格式賬頁組成，以審核無誤的會(huì)計(jì)憑證為依據(jù)，全面、系統(tǒng)、連續(xù)地記錄各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)的簿籍稱為 ( A) A.會(huì)計(jì)賬簿 B.會(huì)計(jì)賬戶 C.序時(shí)賬簿 D.分類賬
8、簿 145.賬簿按 的不同，可以分為序時(shí)賬簿、分類賬簿、備查賬簿。(A ) A.用途 B.外表形式 C.格式 D.啟用時(shí)間 146.現(xiàn)金日記賬和銀行存款日記長必須采用 賬簿。( B) A.活頁式 B.訂本式 C.備查 D.復(fù)幣 14
