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问题 单项选择题

当出现客户交款差错时，柜员正确的做法是（）。

A.将现金全部交还客户，请其清点，长款立即退还客户，短款应主动帮助客户查找现金不足的原因

B.告诉客户差错情况，长款立即退还客户，短款由客户补齐

C.以上都对

D.以上都不对

答案

参考答案：A

判断题

内部会计控制应当涵盖单位内部涉及会计工作的各项经济业务及相关岗位，并应针对业务处理过程中的关键控制点，落实到决策、执行、监督、反馈等各个环节
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单项选择题

Mayor: Four years ago when we reorganized the city police department in order to save money, critics claimed that the reorganization would make the police less responsive to citizens and would thus lead to more crime. The police have compiled theft statistics from the years following the reorganization that show that the critics were wrong. There was an overall decrease in reports of thefts of all kinds, including small thefts.
Which of the following, if true, most seriously challenges the mayor’s argument

A．When city police are perceived as unresponsive, victims of theft are less likely to report thefts to the police.

B．The mayor’s critics generally agree that police statistics concerning crime reports provide the most reliable available data on crime rates.

C．In other cities where police departments have been similarly reorganized, the numbers of reported thefts have generally risen following reorganization.

D．The mayor’s reorganization of the police department failed to save as much money as it was intended to save.

E．(E) During the four years immediately preceding the reorganization, reports of all types of theft had been rising steadily in comparison to reports of other crimes.
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