问题
单项选择题
编制记账凭证的根本目的是（）。
A．取代原始凭证
B．便于编制会计报表
C．确定会计分录，便于登账
D．便于审核原始凭证
答案
参考答案：C
解析：
[精析] 编制记账凭证的根本目的在于确定经济业务的会计分录，为登记账簿提供方便。
搜题请搜索小程序“爱下问搜题”
编制记账凭证的根本目的是（）。
A．取代原始凭证
B．便于编制会计报表
C．确定会计分录，便于登账
D．便于审核原始凭证
参考答案：C
解析：
[精析] 编制记账凭证的根本目的在于确定经济业务的会计分录，为登记账簿提供方便。
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| When you were young, who rode you around on the back of his bike? Who played football and flew kites with you in the park? Who helped you 1 your first difficult maths problem? Who taught you the 2 between right and wrong? Your dad. Now it is your turn to do something for him. This Sunday is 3 Day. So why not do something 4 to thank your dad? The idea of Father's Day came from an American lady called Sonora Smart Dodd in 1909. She wanted a special 5 to honour her father. He raised (抚养) six children by himself 6 his wife died during the birth of their 7 child. Dodd thought it was necessary to choose a day to honour great and loving dads. 8 her father was born on June 19, she chose to hold the first Father's Day celebration on his birthday in 1910. In 1924, US president Calvin Coolidge liked the idea of a national Father's Day. 9 , in 1966, the third Sunday in June was named Father's Day. There are many ways for you to 10 your love and thanks. Send 11 a greeting card. Usually fathers receive common cards. So perhaps choose a funny card that will make him 12 . A small present, such as a photo of your family, 13 make him feel happy. Send him 14 : the red rose is the official Father's Day flower. If he has a computer, cover his desktop (桌面) with 15 like "I love you, Dad." | ||||
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