It is applicable to prepare summary payment vouchers separately according to the credit of the ledge

Applicable to the preparation of summary payment vouchers according to the credit of the account may be: bank deposits; Cash.

The summary payment voucher is a kind of summary accounting voucher set up according to the credit of the "cash" and "bank deposit" accounts, which is used to summarize the payment business of cash and bank deposits in a certain period, and it is classified and summarized according to the corresponding debit account.

The credit account for the summary payment voucher might be ().

a.Accounts receivable or accounts payable.

b.Fixed assets or paid-up capital.

c.Management fees or sales letters, this fee slips and clears.

d.Cash on hand or bank deposits.

Correct answer: d

Answer]: B This question examines the compilation method of the summary table of the subject reputation. The account is calculated according to one debit account and one credit account, and the debit amount and credit amount of each account are calculated and filled in the account summary table.

The debit account corresponding to the credit account in the payment memo may be: accounts payable, administrative expenses, and so on.

The summary receipt voucher refers to a kind of summary accounting voucher set up separately according to the debit side of the "cash" and "bank deposit" accounts, which summarizes the collection business of cash and bank deposits in a certain period. (Debit Setup, Credit Categorization).

The summary payment voucher refers to a kind of accounting voucher set up separately according to the credit side of the "cash" and "bank deposit" accounts, which summarizes the payment business of cash and bank deposit in a certain period. (Credit Setup, Debit Categorization).

The summary transfer voucher is a kind of summary accounting voucher that is set up separately according to each credit account in the transfer voucher and is used to summarize the transfer business within a certain period. (Credit Setup, Debit Categorization).

Hope it helps.

This one is very simple, and it is not easy to explain it by typing here.

This statement is false;

The summary receipt voucher is set up according to the credit of each account according to the voucher, and classified and summarized according to the corresponding debit account, and is filled in once a period (5 days or 10 days), and one is prepared every month.

Summarize the collection vouchers that need to be summarized according to their corresponding credit accounts, and calculate the total amount of each credit account and fill in the summary receipt vouchers.

The summary receipt voucher of cash and bank deposit shall be set up on the debit side of the cash and bank deposit accounts according to the receipt voucher of cash and bank deposit, and shall be classified and summarized according to their corresponding credit accounts. The summary receipt voucher should be filled in once at a regular rate (5 or 10 days) and once a month. At the end of the month, according to the total amount of cash and bank deposit collection vouchers, the cash in the general ledger, the debit side of the bank deposit account, and the credit side of each corresponding account are respectively credited.

The summary receipt voucher is set up by credit account and categorized by debit account - this sentence is not correct.

The credit account in the upper left corner of the payment voucher should be Cash on hand or Bank Deposit. Indicates payment in cash or bank deposit. The same is true for receipt vouchers. Fill in the "Cash Journal" and "Bank Deposit Journal" based on the payment voucher and the receipt voucher.

The voucher used to record the payment of monetary funds is filled in by the cashier after payment based on the original voucher that has been verified and correct. Under the debit bookkeeping method, the credit account listed in the upper left corner of the payment voucher should be the "Cash" or "Bank Deposit" account. The debit account reflected in the voucher should be filled in with the account corresponding to "Cash" or "Bank Deposit".

Fill in the amount column of the actual amount of economic business, fill in the number of original vouchers attached to the right side of the voucher, and sign or seal at the cashier and document preparation office.

1) The content of the accounting voucher must have: the date of filling in the voucher; voucher number; Economic Business Summary; Ledger Subjects; Amount; the number of original vouchers attached; Signature or seal of the person who fills in the voucher, the auditor, the bookkeeper, the person in charge of the accounting institution, and the person in charge of accounting. The receipts and payment accounting vouchers shall also be signed or sealed by the cashier.

If the self-made original voucher or the original voucher summary table is used instead of the accounting voucher, it must also have the items that the accounting voucher should have.

2) When filling in the accounting vouchers, the accounting vouchers should be numbered consecutively. If an economic transaction needs to fill in more than two accounting vouchers, the fractional numbering method can be used.

3) The accounting voucher can be filled in according to each original voucher, or according to a number of similar original vouchers, or according to the summary table of the original voucher. However, it is not allowed to summarize the original vouchers of different contents and categories on a single accounting voucher.

4) Except for the accounting vouchers for settlement and correction of errors, which can not be attached to the original vouchers, other accounting vouchers must be attached with the original vouchers. If an original voucher involves several accounting vouchers, the original voucher may be attached to a main accounting voucher, and the number of the accounting voucher to which the original voucher is attached or a copy of the original voucher may be indicated on the other accounting vouchers.

The credit account of the payment voucher can only be bank deposits or cash on hand, and the debit side is the amount paid.

Answer]: Answer].

Analysis] The test point of this question is the setting of the payment voucher under the accounting processing procedure of the summary accounting voucher. In order to facilitate the preparation of summary payment vouchers, the payment vouchers should be in the form of one loan or one more loan.

Answer]: a, b, c, d

According to the number of accounts involved, accounting entries are divided into simple accounting entries and compound accounting entries. Simple accounting entries refer to accounting entries that only involve the debit side of one account and the credit side of another account, i.e., the accounting entries of one loan and one loan. Compound accounting entries refer to accounting entries composed of two or more corresponding accounts (excluding two), i.e., accounting entries of one loan for multiple loans, one more loan or multiple loans for multiple loans.