问题
单项选择题
对银行已经入帐而企业尚未入账的未达帐项，企业会计人员正确的会计处理是（）。
A． 在编制“银行存款余额调节表”时，将其同时入账
B．根据“银行对账单”记录的金额入账
C．根据“银行存款余额调节表”和“银行对账单”自制原始凭证入账
D．待有关结算凭证到达后入帐
答案
参考答案：D
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对银行已经入帐而企业尚未入账的未达帐项，企业会计人员正确的会计处理是（）。
A． 在编制“银行存款余额调节表”时，将其同时入账
B．根据“银行对账单”记录的金额入账
C．根据“银行存款余额调节表”和“银行对账单”自制原始凭证入账
D．待有关结算凭证到达后入帐
参考答案：D
| 情景交际。 | |
| (Chen Han and Wang Wei are classmates.One afternoon,they are talking about their future in the classroom) Wang Wei: so what are you going to be when you grow up? Chen Han: I'll going to be an astronaut like Yang Liwei,Fei Junlong and Nie Haisheng. ( )Wang Wei: Sounds like an exciting job．But I don'think it's easy to be astronaut.__1__ Chen Han: I'm going to do some exercise every day so that I can be strong enough. And I'm going to study science at college. How about you?What are you going to be? ( )Wang Wei: __2__Chen Han: Why are you going to be a teacher? Wang Wei: Because I like being with children． ( )Chen Han: __3__Wang Wei: Yes, I have. I'd like to work here'in our hometown．I want to do something to make our hometownbetter. ( )Chen Han: __4__Wang Wei:Great!Let's woek hard at our lessons to make dreams come true． ( )Chen Han: __5__
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