问题
判断题
通过平行登记，可以使总分类账户与其所属明细分类账户保持统驭和从属关系，便于核对与检查，纠正错误与遗漏。( )
答案
参考答案：对
解析： 平行登记的要点是同期、同向、等额，即所属会计期间相同、借贷方向相同、记入总分类账的金额与记入明细账的合计金额相等。
搜题请搜索小程序“爱下问搜题”
通过平行登记，可以使总分类账户与其所属明细分类账户保持统驭和从属关系，便于核对与检查，纠正错误与遗漏。( )
参考答案：对
解析： 平行登记的要点是同期、同向、等额，即所属会计期间相同、借贷方向相同、记入总分类账的金额与记入明细账的合计金额相等。
| 从对话后的方框中选择适当的选项补全对话。 | |
| Jim: Hey, Sally! I didn't see you last weekend. Sally: No, I stayed at home. Jim: 1______ Sally: Well, I had lots of things to do. Jim: 2______ Sally: Well, I cleaned my room, and I did my homework. Jim: You did? Not much fun, huh? Sally: 3______ On Sunday I went to the library. How about you? What did you do? Jim: Well, I played soccer on Saturday morning. On Saturday afternoon, I went to movie. And on Sunday night, I visited my friend. Sally: 4______ Jim: Yeah, I had fun. But I didn't do my homework, so school this morning wasn't fun!
|