单选题对于将现金送存银行的业务，会计人员应编制的记账凭证是( )。

单选题通过“累计折旧”账户对“固定资产”账户进行调整后，可以反映固定资产的[ ] A．原始价值 B．净值 C．转移价值 D．重置完全价值

单选题应付职工薪酬的审计目标不应包括______。 A.应付职工薪酬是否存在 B.应付职工薪酬计提和支出的记录是否完整，计提依据是否合理 C.应付职工薪酬期末余额是否正确 D.应付职工薪酬的披露是否恰当

单选题The leaders of Detroit"s struggling Big Three automakers are appearing before the Senate today, where prospects of ￥25 billion in emergency loans to the industry appear to be stalling. Amid GOP cries of "corporate welfare," Senate Majority Leader Reid introduced a bill yesterday to let the automakers and component suppliers tap into some of the money Congress allotted in the ￥700 billion financial bailout. Reid, launching a lame-duck session, warned of a "potential meltdown" in the industry with devastating consequences. He said 355,000 people are employed by the industry and 4.5 million more work in related industries. An additional 1 million people, retirees and their relatives, are covered by retirement and medical plants within the industry, he said. The Big Three-General Motors, Ford, and Chrysler-have been whipsawed by the faltering economy and credit crunch. But the odds do not look good for Detroit. At the heart of the debate is whether automakers are deserving-as a linchpin of the U.S. economy-or are, in the words of one high-profile critic, Republican Sen. Richard Shelby of Alabama, an innovation-averse "dinosaur". Shelby, appearing Sunday on Meet the Press, said "Get rid of the management. Get rid of the boards-the people who brought them to where they are today. This is a dead end. It"s a road to nowhere, and it"s a big burden on the American taxpayer." Republicans attacked the measure on several fronts. Some questioned the rush to judgment, others warned that other industries would soon line up for help. And some charged that the firms brought on their troubles by agreeing to union contracts with wages and benefits costing an average of ￥73 an hour, compared with ￥28 an hour for the average private firm. GOP Sen. Aden Specter of Pennsylvania said the ￥700 billion rescue was the No. 1 issued when he toured the state recently. "Candidily, the temperature of my constituents was boiling, 212 degrees Fahrenheit, and the thermometer was broken," he said. Some opponents prefer that the automakers pursue Chapter 11 reorganizations instead of hitting up Uncle Sam. Democrats argue that the ￥25 billion is only 4 percent of the bigger bailout. Reid"s spokesman, Jim Manley, said the bill has robust language on corporate oversight, taxpayer protections, and executive compensation limits. A compromise could be struck if Democrats bowed to GOP pressure and, instead of new loans, rewrote the rules for ￥25 billion in loans granted to automakers to help them retool factories to build fuel-efficient vehicles. "It"s mind boggling," one Republican said of Democrats" intransigence. "If I were them, I"d want to get this off my plate before Obama becomes president." The automotive executives, Alan Mulatly, Ford"s president and CEO, Robert Nardelli, Chrysler"s chairman and CEO, and Rick Wagoner, GM"s chairman and CEO, are to appear before the Senate Banking Committee. Shelby is the top Republican on the panel. The post-election lame-duck session is the last chance to sign off on the measure during this Congress. The bill probably can pass the House, but prospects are iffy in the Senate, where Democrats need 60 votes to block an expected filibuster. If nothing passes, it could be taken up in January by the next Congress, which will have a broader Democratic majority.

单选题______是银行最为复杂的风险种类，也是银行面临的最主要的风险。

单选题现金的使用范围包括( )。

单选题企业银行存款账面余额与银行对账单余额之间不一致的原因，是因为存在未达账项。发生未达账项的具体情况有( )。

单选题柜员领用柜员卡时，由主管启动“领用柜员卡”交易，柜员输入密码，[ ]，才能领取柜员卡。A．第三人授权后B．另一主管授权后C．主管授权D．会计授权

单选题由“操作风险是银行可控范围内的内生风险”和“信用风险不是操作风险”这两个前提，能够推出的结论是______。

单选题下列报表中，( )是静态报表。

单选题根据《现金管理条例》规定，下列经济业务中，不能用现金支付的是( )。

单选题2016年12月20日，某计算机公司的股票收盘价为36元，该公司年报披露的每股收益为0．48元，则该公司12月20日收盘时的市盈率为( )。

单选题会计人员对记载不准确、不完整的原始凭证，应当( )。

单选题选择符合规律的图形填入问号处______。A．B．C．D．

单选题财务报表可以根据需要，按照不同的标准进行分类。个别财务报表和合并财务报表是按照财务报表的( )进行的分类。

单选题货币资金审计不涉及的凭证和会计记录主要有______。 A.现金盘点表 B.银行对账单 C.银行存款余额调节表 D.现金对账单

单选题启用会计账簿时，应当在账簿封面上写明账簿名称，并在账簿扉页上附启用表即可。 ( )

单选题规模较小，资金实力不够雄厚的银行多采用______进行流动性管理。

单选题实质性测试的时间、性质和范围的确定依据是______。 A.审计工作流程的规定 B.符合性测试的结果 C.被审计单位的内部控制水平 D.审计工作底稿

单选题下列资产负债表项目中，应直接根据总账余额填列的是( )。