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问题 单项选择题

对于库存现金和银行存款之间相互划转的经济业务，正确的会计处理是______。

A．既要编制付款凭证，又要编制收款凭证

B．只编制收款凭证，不编制付款凭证

C．只编制付款凭证，不编制收款凭证

D．编制转账凭证

答案

参考答案：C

解析：[考点] 付款凭证的编制 对于题中所述经济业务，只编制付款凭证，不编制收款凭证，以避免重复记账。故选C。

多项选择题

特约商户日常管理档案应包括的资料有（）。

A.《中国农业银行特约商户培训表》

B.《中国农业银行特约商户巡检表》

C.各类风险商户核查资料

D.与特约商户终止受理协议的书面文件
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单项选择题

Our ape-men forefathers had no obvious natural weapons in the struggle for (1) in the open. They had neither the powerful teeth nor the p claws of the big cats. They could not (2) with the bear, whose strength, speed and claws (3) an impressive " small fire" weaponry. They could not even defend themselves (4) running swiftly like the horses, zebras or small animals. If the ape-men had attempted to compete on those terms in the open, they would have been (5) to failure and extinction. But they were (6) with enormous concealed advantages of a kind not possessed by any of their competitors.

In the search (7) the pickings of the forest, the ape-men had (8) efficient stereoscopic vision and a sense of color that the animals of the grasslands did not (9) . The ability to see clearly at close range permitted the ape-men to study practical problems in a way that lay far (10) the reach of the original inhabitants of the grassland. Good long-distance sight was (11) another matter. Lack of long-distance vision had not been a problem for forest-dwelling apes and monkeys because the (12) the viewpoint, the greater the range of sight-so (13) they had had to do was climb a tree. Out in the open, however, this simple solution was not (14) . Climbing a hill would have helped, but in many places the ground was flat. The ape-men (15) the only possible solution. They reared up as high as possible on their hind limbs and began to walk (16) . This vital change of physical position brought about considerable disadvantages. It was extremely unstable and it meant that the already slow ape-men became (17) still. (18) , they persevered and their bone structure gradually became (19) to the new, unstable position that (20) them the name Homo erectus, upright man.

13（）

A.anything

B.that

C.everything

D.all
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