出纳员的职责包括办理现金收付和结算业务，登记库存现金和银行存款日记账、保管库存现金和各种有价证券；不包括保管有关印章、空白收据和空白支票。( )
参考答案：错
解析：[考点] 库存现金管理内部控制
企业应配备专职出纳，办理库存现金收付和结算业务、登记库存现金和银行存款日记账、保管库存现金和各种有价证券、保管好印章、空白收据和空白支票；但不得兼管稽核、会计档案保管及收入、费用、债权债务账目的登记工作。
| 完形填空。 | ||||
| One can have many experiences, but the one I never forget is my bicycling trip in Taiwan. When we were going to 1 school,my teacher suggested that we could do something special to remember our school life. After a long discussion,we decided to travel 2 the whole island by bicycle. We began to get some training to make our 3 stronger. So we ran 3,000 meters after school. At first, I could only run about 2,000 meters. My legs were heavy like steel and my heart 4 very fast. After two weeks of training, I could run 3,000 meters 5 . We started our journey (旅行) the last week of July. We rode about 100 kilometers 6 . It was very hot and our clothes were 7 all the time. One day, we were riding up the mountain when there was 8 wrong with my bicycle, and I fell and was hurt. I almost gave up and didn't want to 9 the trip, but I tried to solve the problems successfully and kept on. Fifteen days passed, we returned to school again. We were so 10 . This experience was like a miracle (奇迹) for me. I learned that I could do what I want to. | ||||
|