问题
问答题 简答题
如何审核记账凭证？
答案
参考答案：
（1）审核记账凭证是否附有原始凭证，记账凭证的内容与所附原始凭证的内容是否相符，金额是否一致。
（2）审核凭证中会计科目的使用是否正确，二级或明细科目是否齐全；账户对应关系是否清晰；金额计算是否准确无误。
（3）审核记账凭证中有关项目是否填列齐全，有关人员是否签名盖章。
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如何审核记账凭证？
参考答案：
（1）审核记账凭证是否附有原始凭证，记账凭证的内容与所附原始凭证的内容是否相符，金额是否一致。
（2）审核凭证中会计科目的使用是否正确，二级或明细科目是否齐全；账户对应关系是否清晰；金额计算是否准确无误。
（3）审核记账凭证中有关项目是否填列齐全，有关人员是否签名盖章。
阅读下面短文，根据所读内容在表格中的空白处填入恰当的词。 注意：每个空格只填一个单词。 Fruit also makes up a flowering plant. It carries the seeds . The purpose of fruit is to protect a plant’s seeds and help them get spread about. Wind and water spread seeds .So do animals when they eat fruit and drop the seeds . There are two main types of fruit: fleshy and dry. Fleshy fruits are soft and juicy , the way we usually think of fruits . Peaches ,plums ,and apples are all fleshy fruits . Dry fruits are thin and hard . Grains like wheat and rice , or nuts are dry fruits. You’ve eaten seedless oranges and grapes . How can they be fruits? It’s because people have changed the way they grow fruit. They can now grow seedless fruit . Seedless fruit comes from special plants called hybrids(杂交生物体) . A hybrid is made by combining two varieties of a fruit to form a new variety . This hybrid grows and produces seed  s . But the plants grown from these seeds are seedless . These plants cannot reproduce themselves.A tomato is a vegetable , right? No , it’s actually a fruit . Other food we think of as vegetables—such as squash , peppers ,and eggplant—also are fruit . They’re fruit because they carry seeds and develop from flowers . Here’s another surprise . Scientists classify the tomato as a berry(浆果) . In addition , th  ey don’t consider some fruits we call berries to be true berries because a berry is normally a type of fruit with a lot of seeds inside it . Technically , a strawberry , isn’t a berry , because it has its seeds on the outside . The red part is just the tip of the strawberry stem that’s enlarged.Fruits are a source of nourishing(滋养) substances that keep us alive and healthy . For example , they contain many vitamins , especially vitamins A and C, and many minerals . They also provide fibre for a healthy digestive system and carbohydrates that the body needs to make energy.
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