会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（）Accounting entries can be divided into simple accounting entries and compound accounting entries according to the number of accounts it includes. （)
会计分录按其所运用账户的多少分为简单会计分录和复合会计分录。（）Accounting entries can be divided into simple accounting entries and compound accounting entries according to the number of accounts it includes. （)
参考答案和解析
AB
相关考题：
下列关于会计分录的表述中，不正确的是( )。A．应借应贷方向、账户 (科目)名称和金额构成了会计分录的三要素B．会计分录按涉及账户多少，可以分为简单会计分录和复合会计分录C．复合会计分录是指涉及两个(不含两个)以上对应账户所组成的会计分录D．会计实际工作中，最常用的会计分录为一借一贷、多借多贷分录
You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.You want to accomplish the following goals:1. Enable users in both departments to access their own files from the network2. Enable users in the accounting department to view the legal accounting department's documents3. Prevent users in the legal department from being able to view the accounting department's documents4. Enable managers within the company to access and modify both the accounting and the legal department's filesYou take the following actions:1. Create two shared folders named Accounting and Legal2. Create three groups named Accounting, Legal, and Management3. Allow the Accounting group modify permission on the Accounting folder4. Allow the Legal group modify permission on the Legal folders.5. Allow the Management group modify permission on both the Accounting and Legal folders.Which result or results do these actions produce? (Choose all that apply)A．Users in both departments can access to their own files from the network.B．Users in the accounting department can view the legal department's documents.C．Users in the legal department cannot view the accounting department's documents.D．Company managers can access and modify both departments' files.
听力原文：M: Accounting controls refer to plans, procedures and records required for safeguarding assets and producing reliable financial accounts.W: Yes. Accounting controls are important elements of a bank's internal control system, the soundness of which is vital for bank's survival.Q: What are the important elements of a bank's internal control system?(15)A．Accounting basis.B．Cash basis accounting.C．Accounting control.D．The chart of accounts of a bank.
听力原文： At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.24. How does the accountant check the equality of the debit and credit entries?25.What is a trial balance?26.What is implied if a trial balance does not agree?(24)A．By posting all the entries.B．By preparing a trial balance.C．By comparing the entries on both sides.D．By recording all the entries once more.
PURPOSE OF ACCOUNTING Every company has an accounting office or a finance department that looks ()its accounting details. An accounting department is the backbone(脊梁)of every business. It records all the business transactions(交易), and keeps a track(记录) of the incomes(收入) and expenses(支出)of the business. The accounting department also helps to determine the correct financial position and standing of the business. For a systematic(系统的)and ()recording of transactions, accounting is important. The purpose of accounting is recording all the transactions honestly and accurately in the “Books of Accounts(账本)”. The accounting process can be defined ()“the process that begins when the transaction takes place and ends ()the transaction is recorded in the books of accounts”. It includes a series of steps that ()to analyze(分析)and record the business transactions for a particular period.1.A. forB. afterC. up2.A. accurateB. simpleC. correct3.A. toB. atC. as4.A. whenB. whichC. what5.A. useB. is usedC. uses
The two most common specialized fields of accounting in practice are(). A.managerial accounting and financial accountingB.managerial accounting and environmental accountingC.forensic accounting and financial accountingD.financial accounting and tax accounting systems
下列关于会计分录的表述中，不正确的是( )．A．账户（科目）名称、记账符号和应记金额构成了会计分录的三要素B．会计分录按涉及账户多少，可以分为简单会计分录和复合会计分录C．复合会计分录是指涉及两个（不含两个）以上对应账户所组成的会计分录D．会计实际工作中，会计分录是在会计账簿上编制的
下列关于会计分录的表述中，不正确的是（ ）A.应借应贷方向、科目名称和金额构成了会计分录的三要素 B.会计分录按涉及账户多少，可以分为简单会计分录和复合会计分录 C.复合会计分录是指涉及两个以上（不含两个）对应科目所组成的会计分录 D.会计实际工作中，最常用的是多借多贷分录，一般不使用简单分录
按照所涉及账户的多少，会计分录分为简单会计分录和复合会计分录。下列属于复合分录的是()。A、一借多贷、多借一贷或多借多贷的会计分录B、一借一贷的会计分录C、有借无贷的会计分录D、有贷无借的会计分录
以下关于会计分录的表述，不正确的有()。A、会计分录按照所涉及账户的多少，可分为简单会计分录和复合会计分录B、简单会计分录是指只涉及一个账户的借方和另一个账户的贷方的会计分录，即一借多贷、一贷多借或多借多贷会计分录C、复合会计分录是指涉及两个以上（含两个）对应账户所组成的会计分录，即一借多贷、一贷多借或多借多贷的会计分录D、一借多贷的会计分录，其对应关系不清晰，除特殊情况外，一般不使用
Which one of the aaa accounting commands can be used to enable logging of both the start and stoprecords for user terminal sessions on the router？（）A、aaa accounting connection start-stop tacacs+B、aaa accounting exec start-stop tacacs+C、aaa accounting system start-stop tacacs+D、aaa accounting network start-stop tacacs+
At the end of the financial year， an accounts accumulation batch is run. This batch updates the company’s accounting records. During the batch run process， some incorrect entries were inserted into the ACCOUNT table. You identified the bug and immediately stopped the batch run process， but 3000 incorrect records were inserted into the ACCOUNT table before the batch process was stopped. You want to recover the table to the state it was at 11：50 P.M. Which flashback feature will you use？（）A、 Flashback DropB、 Flashback DatabaseC、 Flashback TableD、 Flashback Version Query
You are the administrator of a Windows 2000 network. You need to store secured files for your company’s Accounting and Legal departments on a Windows 2000 Professional computer. You want to accomplish the following goals： • Enable users in both departments to access their own files from the network • Enable users in the Accounting department to view the Legal department’s documents • Prevent users in the Legal department from being able to view the Accounting department’s documents • Enable managers within the company to access and modify both the Accounting and the Legal department’s files You take the following actions： • Create two shared folders named Accounting and Legal • Create three groups named Accounting， Legal， and Management • Allow the Accounting group Modify permission on the Accounting folder • Allow the Accounting group Read permissions on the Legal folders. • Allow the Management group Modify permission on both the Accounting and Legal folders. Which result or results do these actions produce？（）A、Users in both departments can access to their own files from the network.B、Users in the Accounting department can view the Legal department’s documents.C、Users in the Legal department cannot view the Accounting department’s documents.D、Company managers can access and modify both departments’ files.
单选题At the end of the financial year， an accounts accumulation batch is run. This batch updates the company’s accounting records. During the batch run process， some incorrect entries were inserted into the ACCOUNT table. You identified the bug and immediately stopped the batch run process， but 3000 incorrect records were inserted into the ACCOUNT table before the batch process was stopped. You want to recover the table to the state it was at 11：50 P.M. Which flashback feature will you use？（）A Flashback DropB Flashback DatabaseC Flashback TableD Flashback Version Query
单选题You need to design an access control strategy for the financial data used by the accounting department. Your solution must meet business requirements. What should you do？（）AModify the properties of the computer object named P_FS2 to enable the Trust computer for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt filesBModify the properties of all accounting department user accounts to enable the Account is trusted for delegation attribute. Instruct accounting department users to use Encrypting File System （EFS） to encrypt filesCModify the properties of accounting department computers to enable the Trust computer for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2DModify the properties of all administrator accounts in the forest to enable to Account is trusted for delegation attribute. Configure accounting department client computers to use IPSec to communicate with P_FS2
单选题Saul needs access to files that are in the Accounting folder on his computer. A local group named accounting is granted full control permission to the accounting folder and the files within it. Saul is a member of the accounting local group but he cannot access the files that he needs. What should you do？（）AGrant Saul NTFS permission so that he can access any parent folder or files in the shared sales folder.BShare the Sales folder and grant Saul shared folder permission to access the shared sales folder.CRemove Saul from any other groups that have been explicitly denied access to the accounting folder.DDelete the Sales local group and recreate， add individual user accounts from the sales department back into sales local group.