问题 问答题 简答题

请简述建账的步骤。

答案

参考答案:

建账一般发生在新单位建立之初和新年度伊始,可以分为几个步骤:

(1)启用账簿:填制账簿启用表,注明营业厅名称、账簿名称、册数、编号、起止页数、启用日期、记账人员姓名和会计主管姓名并盖上相关人员的名章。

(2)建立总账和明细账:按照产品名称在总账账页上建立总账账户,然后在各个产品和每个人的明细账户上建立二三级明细账户。如果上年有库存应结转上年账簿上登记的库存数量和余额。

(3)编号:启用账簿后,应从第一页开始,按照顺序编写号码,严禁掉页缺号现象的发生。

(4)填写账户目录:库管人员应将账户名称、页次等登入账户目录内;另外,为了便于日后的检索,在账簿相应账页上粘贴写明账户名称的标签。

阅读理解

Robot Green was 31years old when he went to college. That was his first time he came into the classroom. Eleven years later he received a doctor’s degree in physics. Robert Green was a good example in studies for all people. His life was a moving story.

From a young age, Robert Green lived a simple and poor life with his grandfather in the mountains of Boston. His grandfather taught him to read. Later he taught himself to read Maths books and Physics books. From time to time, he bought old books with his saved money and read them all. At that time few people in Robert’s neighbourhood knew about his love of reading and learning. But one person, Jane Keller did know him. She worked in a library. Robert used to go there and he read everything in it. She suggested books for him to read.

A year later, he entered Bethel College. He was interested in everything that he had never seen before. He got an A in every subject. To his teachers’ surprise, he finished college in three years. His teachers encouraged him greatly and he went on his education at Stanford University.

小题1:What did Robert buy with his saved money at his young age?

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小题2:Where did Jane Keller work?

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小题3:How did Robert get on with his every subject in Bethel College?

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小题4:Why were Robert’s teachers surprised at him?

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小题5:What do you think of Robert Green?

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