问题 单项选择题

将现金送存银行,会计人员应填制的记账凭证是( )。

A.现金付款凭证
B.转账凭证
C.银行收款凭证
D.银行收款凭证和现金付款凭证

答案

参考答案:A

解析: 对于现金和银行存款之间相互划转的经济业务,即从银行提取现金,或把现金存入银行的经济业务,都只编付款凭证,不编收款凭证,以避免重复记账。故答案为A。

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      This happened years ago when I was a waitress, but I still remember this specific incident so vividly.
As the end of the night was__1__, ten minutes before our restaurant closed, a gentleman came in.I was
the__2__waitress who got to stay after closing to serve him his food.
      The customer was quite__3__with how his food was prepared.He sent his__4__back twice.When
it eventually arrived to his liking, he__5__some fresh coffee.Meanwhile, my manager and our cooks
were__6__me closely, as they wanted the last customer of the__7__to finally leave so that we could
__8__the shop and go home. At that time I was frustrated and tired.I also knew he would probably
not__9__very well, seeing his inexpensive meal.__10__, I tried to give him good service.
     Then in the last ten minutes, as I was refilling his coffee, I somehow__11__it on the table as well as
his plate.I apologized, but I was__12__to get him another plate of  food as everything was shut down in
the__13__.Knowing  his previous temperament  (性情), I had a certain__14__of how he might react.He
asked to speak to the manager.
     But he__15__shocked me at this point.Instead of__16__to my boss, he simply said, "This young
lady's done a fine job.You need to keep her__17__as long as you can!" After  that he paid his bill and
left, and I eagerly went home.
      The next morning when I came to work and __18__my tips-you often don't get it till the next day
__19__a customer charges it on a credit card-I was__20__that thecustomer had offered a $15 tip for
his $8 dinner.People are often much nicer than they look!
( )1. A. darkening  
( )2. A. lucky  
( )3. A. pleased  
( )4. A. order    
( )5. A. changed  
( )6. A. following
( )7. A. day    
( )8. A. turn up  
( )9. A. speak  
( )10. A. Instead  
( )11. A. spread    
( )12. A. eager    
( )13. A. kitchen  
( )14. A. communication
( )15. A. gradually  
( )16. A. explaining
( )17. A. off      
( )18. A. held back  
( )19. A. unless    
( )20. A. convinced  
B. approaching  
B. first        
B. familiar      
B. bill          
B. sold          
B. checking      
B. time          
B. close up      
B. behave        
B. Besides      
B. left          
B. willing      
B. rain          
B. expectation  
B. frequently    
B. apologizing  
B. around        
B. brought up    
B. if            
B. learned      
C. leaving    
C. unlucky    
C. interested  
C. note      
C. needed    
C. watching  
C. place      
C. set off    
C. tip      
C. Otherwise  
C. spilled      
C. shameful    
C. line        
C. tradition
C. rudely      
C. attending
C. away      
C. picked up    
C. although    
C. told        
D. happening      
D. young          
D. dissatisfied  
D. mail          
D. threw          
D. helping        
D. room          
D. turn off      
D. eat            
D. However        
D. broke          
D. unable        
D. operation      
D. hesitation    
D. really        
D. complaining    
D. out            
D. looked for    
D. in case        
D. reminded      
单项选择题