Secondary Vocational Education Computerized Accounting Workbook Answers

This should be filled in the accounting voucher, debit: raw materials 15 * 90 + 300 * 93% = 1629, because the freight can only be deducted 7%, so it is 300 * 93%, the tax payable in this is the input tax payable tax amount--- VAT payable 15x90x17% + 300x7% =

This should be the title of the entry slip.

Because neither the borrower nor the borrower is involved in cash or deposits, the transfer voucher is filled in.

Raw materials are increased due to procurement, so they are borrowed raw materials, and the tax rate of freight is 7%, and the special VAT invoice can be deducted, so 300 is actually calculated as 93%.

Tax Payable VAT payable (input tax) is the tax that is actually payable after deduction. (The basic tax rate is 17%)

The payroll system is the one in the accounting system (b).

a.Large system block bSubsystem Slag Balances CTotal System DAnalytical systems.

The statement about the set of accounts is correct (c).

a.A unit can have only one set of accounts BAccounting software can only manage one set of accounts.

c.Accounting software can manage multiple sets of accounts, generally only one set of accounts for a unitThere are no restrictions on the setup of the books.

The account in the accounting software that can generate a journal is (b).

a.Management Fee bCash and bank deposits cSales revenue dAll of the above.

The operating system is the interface of (b).

a.Host and Outer BUser and computer cSystem software and application software dHigh-level languages and machine languages.

The set of accounts backup file can only be opened after it has been processed through the (d) function.

a.Backup bFix cOpen dRecover.

During the initialization process, you need to set the fixed asset category, which can be done in the menu (c).

a.Files such as scattered b c.Basic information dTool.

In a voucher query, operation (a) cannot be performed.

a.Add credential bModify voucher cAudit voucher dDocument posting.

The methods of voucher audit are (c).

a.Leaflet review bBatch Review CReview D. in batchesLeaflet review.

Accounting statements can be divided into (ca.) according to the standard of the object of submission

External and internal reports.

b.Monthly, quarterly, annual reports and other periodic reports and one-time reports prepared by enterprises for a specific need.

c.Unit accounting reports and summary accounting reports.

d.Simple and composite reports.

Maximum score: 2 points.

The following is wrong with respect to voucher auditing (d

a.The auditor and the document maker cannot be the same person.

b.After the audit, the voucher can only be modified after the review can be canceled.

c.Only after the approved voucher can be booked.

d.The approved voucher must also be signed by the cashier.

Maximum score: 2 points.

In the accounting reporting software, the report items do not include (d).

a.Header contents.

b.Form body items.

c.Footer items.

d.Keywords.

Maximum score: 2 points.

B is the only sign that distinguishes different operators from the same.

a.The name of the operator who made the noise.

b.Operator password.

c.Operator password.

d.Operator number.

Maximum score: 2 points.

The basic tasks of the accounting information system are (b)

a.Reduce the heavy manual labor of accounting staff.

b.Improve the quality of accounting personnel.

c.Strengthen financial management and improve the quality of accounting.

d.Reduce the number of accounting staff.

Maximum score: 2 points.

If there is no (a).

The system will not be able to check out the voucher of the current month. a.Input.

b.Accounting. c.Audit.

d.Print. Maximum score: 2 points.

The purchase, sale and inventory portion of accounting information system software is generally based on (b core.

a.Procurement plan.

b.Procurement management.

c.Sales management.

d.Inventory accounting.

Maximum score: 2 points.

In Yonyou's financial statements, the position of the imitation keyword can be represented by (a).

a.Samples. b.Character.

c.Offset. d.Pixel.

Maximum score: 2 points.

When the entered account name has the same name, the system will (b

a.Can't pass.

b.Automatically prompt for duplicate accounts to choose from.

c.Prompt to modify the duplicate account.

d.Select any input.

Maximum score: 2 points.

The following is wrong with regard to the deletion of ledger accounts

a.You cannot delete a non-final account directly.

b.Accounts with balances cannot be deleted.

c.You cannot delete a first-level account.

d.Segments that have already been used cannot be deleted.

When the computerized software sets the voucher category, it will let you choose a, c, and d, which are also divided into cash vouchers, bank vouchers, and transfer vouchers.

So a is wrong, not necessary. b is wrong. c. It is correct to use only one type of accounting voucher. d is the same as a, not required.

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P>1. The positioning of the exam is different.

ACCA is the Chartered Certified Accountant exam in the UK, whereas CIMA is the Chartered Management Accountant exam in the UK.

2. The content of the subjects is different.

ACCA's curriculum includes 15 courses, namely Business and Technology, Management Accounting, Financial Accounting, Corporate Law and Commercial Law, Performance Management, Taxation, Financial Reporting, Auditing and Assurance Business, Financial Management, Strategic Business Leadership, Strategic Business Reporting, Advanced Financial Management, Advanced Performance Management, Advanced Taxation, and Advanced Audit and Assurance Business. The CIMA exam consists of 4 subjects, namely Fundamentals of Business Economics, Fundamentals of Management Accounting, Fundamentals of Financial Accounting, Fundamentals of Ethics, Corporate Governance and Business Law.