问题 判断题

记账后发现记账凭证填写的会计科目无误,只是所记金额小于应记金额,采用补充登记法。( )

答案

参考答案:

解析:[考点] 错账的更正方法
补充登记法是指在会计核算中,用补记金额以更正原错误账簿记录的一种方法。适用于记账后发现记账凭证所填金额小于正确金额的情况。

单项选择题 案例分析题
单项选择题

Seeking to build support among black families for its education reform law, the Bush administration paid a prominent black pundit $240,000 to promote the law on his nationally syndicated television show and to urge other black journalists to do the same.
The campaign, part of an effort to promote No Child Left Behind (NCLB), required commentator Armp Williams "to regularly comment on NCLB during the course of his broadcasts," and to interview Education Secretary Rod Paige for TV and radio spots that were aired during the show in 2004.
Williams said Thursday he understands that critics could find the arrangement unethical,but "I wanted to do it because it’s something I believe in." The top Democrat on the House Education Committee, Rep. George Miller of California, called the contract "a very questionable use of taxpayers’ money" that is "probably illegal".
The contract, detailed in documents obtained by USA TODAY through a Freedom of Information Act request, also shows that the Education Department, through the Ketchum public relations firm, arranged with Williams to use contacts with America’s Black Forum, a group of black broadcast journalists, "to encourage the producers to periodically address" NCLB. He persuaded radio and TV personality Steve Harvey to invite Paige onto his show twice. Harvey’s manager, Rushion McDonald, confirmed the appearances.

A "nationally syndicated television show" underlined in Paragraph 1 is most possibly a TVshow that______.

A.can be organized like a national game

B.can be aired in many towns in the USA

C.might be somehow eradicated someday

D.must be shown everywhere across the country