定额备用金管理在核算上的特点是( )。
A．根据企业内部某部门或个人实际需要，一次付给现金
B．使用后持有关原始凭证报销，余款交回
C．使用后报销时，财会部门按照核准报销的金额付给现金，补足备用金定额
D．一般用于临时性差旅费报销业务。
参考答案：C
解析： 定额备用金是根据使用备用金的部门或人员的实际需要，先核定备用金定额并拨付备用金，使用后再通过报销，补足定额的制度。故答案为C。
| 句型转换。 |
| 1. I don't think his answer is right. (改为肯定句) I _____ his answer _____ right. 2. Tom often reads famous books about history. (改为一般疑问句) _____ Tom often _____ famous books about history? 3. Jack is flying a kite right now.(对画线部分提问) _____ is Jack _____ right now? 4. Jane does her homework every day.(改为否定句) Jane _____ _____ her homework every day. 5. It's sunny today.(对画线部分提问) _____ is the _____ today? |