已登记入账的记账凭证在当年内发生填写错误时,可以用红字填写一张与原内容相同的记账凭证,在摘要栏注明“注销某年某月某日某号凭证”字样。
参考答案:对
解析:
符合会计凭证的传递的定义。
Professor Li, who I _________ abroad, still teaches in Peking University.
A.think went
B.think to have gone
C.thought went
D.thought had gone
流动资产估算时,一般采用分项详细估算法,其正确的计算式是( )。
A.流动资产+流动负债B.流动资产-流动负债C.应收账款+存货-现金D.应付账款+存货+现金-应收账款