单选题______是指审计人员亲临现场，对审计事项进行观察、调查，从中发现问题以取得审计证据的一种方法。 A.盘点法 B.直接盘点法 C.观察法 D.鉴定法

单选题“银行存款”账户按其用途和结构分类，属于[ ]A．结算账户B．收入账户C．所有者投资账户D．盘存账户

单选题下列选项中不符合银行会计凭证的传递要求的是( )。

单选题Societies all over the world name places in similar ways. Quite often there is no official naming ceremony but places tend to be called names as points of reference by people. Then an organized body steps in and gives the place a name. Frequently it happens that a place has two names: One is named by the people and the other by the government. As in many areas, old habits died hard, and the place continues to be called by its unofficial name long after the meaning is lost. Many roads and places in Singapore are named in order that the pioneers will be remembered by future generations. Thus we have names such as Stamford Road and Raffles Place. This is in keeping with traditions in many countries—in both the West and the East. Another way of naming places is naming them after other places. Perhaps they were named to promote friendships between the two places or it could be that the people who used to live there were originally from the places that the roads were named after. The mystery is clearer when we see some of the roads named in former British bases. If you step into Selector Airbase you will see Piccadilly Circus obviously named by some homesick Royal Air Force personnel. Some places were named after the activities that used to go on at those places. Bras Basah Road is an interesting example, "Base Basah" means "wet rice" in Malay. Now why would anyone want to name a road "Wet Rice Road"? The reason is simple. During the pioneering days, wet rice was laid out to dry along this road. A few roads in Singapore are named by their shapes. There is "Circular Road" for one. Other roads may have part of their names to describe their shapes, like "Paya Lebar Crescent". This road is called a crescent because it begins on the main road, makes a crescent and comes back to join the main road again.

单选题主要的金融领域都出现严重混乱指的是（）。

单选题复式记账原理公式化表达为( )。

单选题某企业技术科管理人员到外地学习，临行时预借差旅费：1500元，回来后报销时，差旅费报销合计1200元，资料费100元，交回现金300元，则贷方科目应为______。 A.库存现金 B.其他应收款 C.管理费用 D.其他应付款

单选题下列审计证据中，证明力最强的书面证据是( )。 A．被审计单位律师提供的关于被审计单位未决诉讼的声明书 B．被审计单位编制的银行存款余额调节表 C．被审计单位的购销合同 D．被审计单位收到的应收账款对账单回函

单选题一张差半年到期的面额为2000元的票据，到银行得到1900元贴现金额，则年贴现率为______。

单选题应收账款账户的期初余额为借方3000元，本期借方发生额9000元，本期贷方发生额8000元，该账户的期末余额为______。 A.借方4000元 B.贷方8000元 C.贷方5000元 D.借方5000元

单选题信用社公积金按法定程序转增形成的资本金是[ ]A．实收资本B．资本公积C．盈余公积D．未分配利润

单选题某企业采用先进先出法计算发出甲材料的成本，2007年2月1日，结存甲材料200公斤，每公斤实际成本100元；2月10日购入甲材料300公斤，每公斤实际成本110元；2月15日发出甲材料400公斤。2月末，库存甲材料的实际成本为______元。 A.10000 B.10500 C.10600 D.11000

单选题下列提法中，表述正确的是( )。

单选题企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量有关的所有重要交易或者事项，是企业会计信息质量( )原则的要求。

单选题下列对账工作，属于账实核对的是______。 A.总分类账与序时账核对 B.总分类账与所属明细分类账核对 C.会计部门存货明细账与存货保管部门明细账核对 D.财产物资明细账账面余额与财产物资实有数额核对

单选题除取得时已记入应收项目的现金股利或利息外，交易性金融资产持有期间获得的现金股利或利息应( )。

单选题某项资产收益率与市场组合收益率的协方差是10%，市场组合收益率的标准差为50%，那么如果整个市场组合的风险收益率上升了10%，则该项资产风险收益率将上升[ ] A．10% B．4% C．8% D．5%

单选题深化农村信用社改革试点启动后，成立的第一家农村合作银行是( )。 A．浙江鄞州农合行 B．贵州花溪农合行 C．山东广饶农合行 D．浙江萧山农合行

单选题下列关于借贷记账法的说法中，正确的有( )。

单选题在Excel中，使用“格式”菜单中的“重命名”命令可以______。