從業(yè)基礎(chǔ)第九講會(huì)計(jì)

2015會(huì)計(jì)從業(yè)資格考試會(huì)計(jì)基礎(chǔ)主講老師張亮老師快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第六章 會(huì)計(jì)憑證第一節(jié)會(huì)計(jì)憑證概述第二節(jié)原始憑證第三節(jié)記賬憑證第四節(jié)會(huì)計(jì)憑證的傳遞與保管會(huì)計(jì)基礎(chǔ)主要內(nèi)容快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第六章第一節(jié) 會(huì)計(jì)憑證概述快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。會(huì)計(jì)基礎(chǔ)基本知識(shí)會(huì)計(jì)憑證的概念會(huì)計(jì)憑證的作用會(huì)計(jì)憑證的種類(lèi)原始憑證和記賬憑證的區(qū)別1234快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章1、會(huì)計(jì)憑證的概念(1)記錄經(jīng)濟(jì)業(yè)務(wù)發(fā)生或者完成情況的書(shū)面證明

(2)是登記賬薄的依據(jù)第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章2、會(huì)計(jì)憑證作用

(1)記錄業(yè)務(wù)，提供記賬依據(jù)

(2)明確責(zé)任，強(qiáng)化內(nèi)控

(3)監(jiān)督經(jīng)濟(jì)，控制運(yùn)行(4)填制和審核會(huì)計(jì)憑證，是會(huì)計(jì)核算工作的起點(diǎn)和基本環(huán)節(jié)。也是監(jiān)督工作的重要環(huán)節(jié)。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章3、會(huì)計(jì)憑證的種類(lèi)按照程序和用途不同，分為：

(1)原始憑證（單據(jù)）①記錄經(jīng)濟(jì)業(yè)務(wù)的原始憑據(jù)②是會(huì)計(jì)核算的原始資料和重要依據(jù)

(2)記賬憑證（記賬憑單）①根據(jù)審核無(wú)誤的原始憑證填寫(xiě)②是記賬的直接依據(jù)第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章4、原始憑證和記賬憑證的區(qū)別第六章會(huì)計(jì)憑證原始憑證記賬憑證填制人員業(yè)務(wù)經(jīng)辦人會(huì)計(jì)填制依據(jù)經(jīng)濟(jì)業(yè)務(wù)審核無(wú)誤的原始憑證作用記賬憑證的附件，

填制記賬憑證的依據(jù)登記賬薄的直接依據(jù)快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證財(cái)產(chǎn)清查快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【多】下列關(guān)于會(huì)計(jì)憑證的表述中，不正確的有（

）A、會(huì)計(jì)憑證是登記賬簿的直接依據(jù)B、原始憑證由經(jīng)辦的會(huì)計(jì)人員填制C、記賬憑證根據(jù)審核無(wú)誤的原始憑證填寫(xiě)

D、原始憑證不能直接登記賬薄第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【解析】答案：ABD解析：A答案，應(yīng)為“會(huì)計(jì)憑證是登記賬簿的依據(jù)”；

B答案，應(yīng)為“原始憑證由經(jīng)辦人員填制”；C答案，正確;D答案，應(yīng)為“原始憑證可能直接登記賬薄。所以，答案為ABD.第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第六章第二節(jié) 原始憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。會(huì)計(jì)基礎(chǔ)基本知識(shí)原始憑證范圍原始憑證種類(lèi)原始憑證基本內(nèi)容原始憑證填制要求1234快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。會(huì)計(jì)基礎(chǔ)基本知識(shí)5原始憑證審核快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章1、原始憑證范圍除外：合同訂單通知規(guī)章制度

(5)計(jì)劃第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章2、原始憑證種類(lèi)

(1)按來(lái)源分：①自制原始憑證本單位填制，本單位使用。如：職工薪酬表②外來(lái)原始憑證其他單位或個(gè)人填制。如：購(gòu)貨發(fā)票第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章(2)按格式分①通用憑證統(tǒng)一印制，一定范圍適用。如：發(fā)票、汽車(chē)票等②專(zhuān)用憑證單位自行印制，內(nèi)部使用。如：收料單、領(lǐng)料單第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【多】下列屬于通用原始憑證的有（

）A、海關(guān)專(zhuān)用繳款書(shū)B(niǎo)、增值稅專(zhuān)用發(fā)票

C、增值稅普通發(fā)票D、行政事業(yè)收費(fèi)專(zhuān)用收據(jù)第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【解析】答案：ABCD解析：均為國(guó)家機(jī)關(guān)統(tǒng)一印制，全國(guó)范圍內(nèi)統(tǒng)一格式，統(tǒng)一使用方法的原始憑證。所以，答案為ABCD。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章(3)按填制的手續(xù)和內(nèi)容分①一次憑證一次性有效，如：發(fā)票②累計(jì)憑證多次使用，多次有效，如：限額領(lǐng)料單③匯總憑證（原始憑證匯總表）如：發(fā)出材料匯總表、工資結(jié)算匯總表、差旅費(fèi)報(bào)銷(xiāo)單第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章3、原始憑證基本內(nèi)容第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章(1)憑證名稱(chēng)

(2)日期(3)填制人名或單位名稱(chēng)

(4)經(jīng)辦人名或簽章(5)接受憑證單位名稱(chēng)

(6)經(jīng)濟(jì)業(yè)務(wù)內(nèi)容(7)數(shù)量、單價(jià)、金額第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章4、原始憑證填制要求準(zhǔn)確無(wú)誤、不得匡算或估算內(nèi)容齊全、不得遺漏，符合內(nèi)部牽制原則

(3)購(gòu)買(mǎi)實(shí)物，必須有驗(yàn)收證明作廢時(shí)，不得撕毀退貨時(shí)，填制退貨發(fā)票、退貨驗(yàn)收證明、退款收據(jù)或銀行憑證第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章收回借款時(shí)，另開(kāi)收據(jù)或者退還借據(jù)副本，不得退還借據(jù)正本批準(zhǔn)文件單獨(dú)歸檔時(shí)，憑證上應(yīng)注明批準(zhǔn)機(jī)關(guān)名稱(chēng)、日期、文件字號(hào)公章：包括業(yè)務(wù)公章、財(cái)務(wù)專(zhuān)用章、發(fā)票專(zhuān)用章、結(jié)算專(zhuān)用章書(shū)寫(xiě)字體：正楷或者行書(shū)第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章(10)原始憑證大小寫(xiě)必須相符

(11)整或正(12)零第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【多】下列對(duì)于原始憑證金額的大寫(xiě)，符合相關(guān)規(guī)定的有（

）

A、“2010.10”元寫(xiě)為“貳仟零壹拾元零壹角正”B、“2000.10”元寫(xiě)為“貳仟元壹角”C、“2000.01”元寫(xiě)為“貳仟元零壹分”D、“2001.01”元寫(xiě)為“貳仟零壹元零壹分”第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【解析】答案：ACD解析：零：元、分之前要加0，角前可加可不加0；整、正：元角后要加整、正，分后不加整、正。所以，答案為ACD。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章原始憑證有誤：①金額有誤，重開(kāi)②其他項(xiàng)目有誤，更正處加蓋公章③原始憑證不得隨意涂改一次憑證，也可同時(shí)反映若干項(xiàng)同一性質(zhì)的經(jīng)濟(jì)業(yè)務(wù)匯總憑證，不能匯總兩類(lèi)或兩類(lèi)以上的經(jīng)濟(jì)業(yè)務(wù)。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章5、原始憑證審核

(1)真實(shí)合法合理完整正確及時(shí)第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證對(duì)比表（職能要求與原始憑證審核要求）職能要求 原始憑證審核要求完整性 完整性核算

連續(xù)性 正確性系統(tǒng)性 及時(shí)性合理性 合理性監(jiān)督 合法性 合法性真實(shí)性 真實(shí)性快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第六章第三節(jié) 記賬憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。會(huì)計(jì)基礎(chǔ)基本知識(shí)記賬憑證作用記賬憑證種類(lèi)記賬憑證基本內(nèi)容記賬憑證填制要求1234快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。會(huì)計(jì)基礎(chǔ)基本知識(shí)5記賬憑證審核快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章1、記賬憑證作用(1)登記賬簿的直接依據(jù)

(2)又稱(chēng)“分錄憑證”(3)普通語(yǔ)言 會(huì)計(jì)語(yǔ)言第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章2、記賬憑證種類(lèi)(1)按用途分：專(zhuān)用記賬憑證、通用記賬憑證①專(zhuān)用記賬憑證分：收款憑證、付款憑證、轉(zhuǎn)賬憑證第六章會(huì)計(jì)憑證注：現(xiàn)金和銀行存款之間劃轉(zhuǎn)的業(yè)務(wù)只填付款憑證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章②通用記賬憑證適用：規(guī)模小、業(yè)務(wù)少的單位。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【多】涉及現(xiàn)金與銀行存款之間的劃款業(yè)務(wù)時(shí)，可以編制的記賬憑證有（

）。A、銀行收款憑證

B、現(xiàn)金付款憑證

C、轉(zhuǎn)賬憑證D、通用記賬憑證第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章答案：BD【解析】涉及現(xiàn)金與銀行存款之間的劃款業(yè)務(wù)時(shí)，只能編制付款憑證。但是小規(guī)模企業(yè)也可以適用通用記賬憑證。所以答案為BD。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑵按填制方式分①單式記賬憑證A、只涉及一個(gè)會(huì)計(jì)科目。涉及借方科目的為“借項(xiàng)憑證”，涉及貸方科目的為“貸項(xiàng)憑證”。B、優(yōu)：便于匯總每個(gè)科目發(fā)生額，有利于會(huì)計(jì)分工缺：不能反映業(yè)務(wù)全面，不便于查賬C、適用：業(yè)務(wù)量大、分工比較細(xì)的單位。第六章會(huì)計(jì)憑證注：編制原理是“復(fù)式記賬法”、“借貸記賬法”。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章②復(fù)式記賬憑證優(yōu)：反映業(yè)務(wù)全貌，減少憑證數(shù)量。缺：不便于匯總每個(gè)科目的發(fā)生額，不利于分工記賬。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章3、記賬憑證的基本內(nèi)容⑴憑證日期⑵憑證編號(hào)⑶業(yè)務(wù)摘要⑷會(huì)計(jì)科目⑸金額⑹所附原始憑證張數(shù)⑺填制人、稽核人、記賬人、會(huì)計(jì)負(fù)責(zé)人、出納第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章4、記賬憑證填制要求⑴除結(jié)賬和更正錯(cuò)賬以外，其他記賬憑證必須附原始憑證。一個(gè)單位多部門(mén)：復(fù)印件⑵原始憑證涉及多部門(mén)多單位多個(gè)單位:原始憑證分割單第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑶張數(shù)問(wèn)題第六章會(huì)計(jì)憑證記賬憑證原始憑證原始憑證匯總表

（原始憑證張數(shù)+1張）多張?jiān)紤{證粘在一張紙上（1張）快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑷分?jǐn)?shù)編號(hào)法例：3?①3表示：②?中的1表示：③?中的2表示：第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證⑸更正錯(cuò)誤的方法匯總更正方法原始憑證錯(cuò)金額錯(cuò)重開(kāi)非金額錯(cuò)重開(kāi)、更正，更正處蓋公章記賬憑證錯(cuò)未記賬重開(kāi)已記賬金額錯(cuò)金額記大紅字沖銷(xiāo)法金額記小補(bǔ)充更正法非金額錯(cuò)紅字沖銷(xiāo)法賬簿錯(cuò)劃線(xiàn)更正法往年資料錯(cuò)藍(lán)字更正法快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑹一項(xiàng)業(yè)務(wù)，分填2張第六章會(huì)計(jì)憑證一項(xiàng)經(jīng)濟(jì)業(yè)務(wù)收款內(nèi)容收款憑證轉(zhuǎn)賬內(nèi)容轉(zhuǎn)賬憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章【多】李紅出差回來(lái)，報(bào)銷(xiāo)差旅費(fèi)1000元，原預(yù)借1500元，交回剩余現(xiàn)金500元，這筆業(yè)務(wù)應(yīng)該編制的專(zhuān)用記賬憑證有（ ）。A、付款憑證B、收款憑證

C、轉(zhuǎn)賬憑證

D、通用憑證第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章答案：BC【解析】本項(xiàng)經(jīng)濟(jì)業(yè)務(wù)涉及收取返還現(xiàn)金500元（收款業(yè)務(wù)），還涉及報(bào)銷(xiāo)差旅費(fèi)1000元（轉(zhuǎn)賬業(yè)務(wù)）。填寫(xiě)專(zhuān)用記賬憑證時(shí)，應(yīng)該填寫(xiě)收款憑證和轉(zhuǎn)賬憑證。所以答案為BC。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章5、記賬憑證的審核第六章會(huì)計(jì)憑證原始憑證審核記賬憑證審核真實(shí)性?xún)?nèi)容真實(shí)正確性金額正確及時(shí)性科目正確合理性項(xiàng)目齊全合法性書(shū)寫(xiě)規(guī)范完整性手續(xù)完備快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第六章第四節(jié)會(huì)計(jì)憑證的傳遞與保管快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。會(huì)計(jì)基礎(chǔ)基本知識(shí)會(huì)計(jì)憑證的傳遞會(huì)計(jì)憑證的保管12快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章1、會(huì)計(jì)憑證的傳遞⑴傳遞起點(diǎn)：取得或者填制⑵傳遞終點(diǎn)：歸檔保管⑶會(huì)計(jì)憑證傳遞包括：傳遞程序和傳遞時(shí)間第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章2、會(huì)計(jì)憑證的保管⑴包括：整理、裝訂、歸檔、存查原簽發(fā)單位蓋公章的證明⑵原始憑證遺失當(dāng)事人詳細(xì)說(shuō)明，會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人和單位負(fù)責(zé)人批準(zhǔn)第六章會(huì)計(jì)憑證{快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑶原始憑證不得外借，需要復(fù)制時(shí)，會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人（會(huì)計(jì)主管人員）批準(zhǔn)。⑷重要的原始憑證，應(yīng)另編目錄，單獨(dú)保管。如：押金收據(jù)、提貨單。第六章會(huì)計(jì)憑證快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第七章 會(huì)計(jì)賬簿第一節(jié)會(huì)計(jì)賬簿概述第二節(jié)會(huì)計(jì)賬簿的啟用與登記要求第三節(jié)會(huì)計(jì)賬簿的格式與登記方法會(huì)計(jì)基礎(chǔ)主要內(nèi)容快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第四節(jié)對(duì)賬與結(jié)賬第五節(jié)錯(cuò)賬查賬與更正方法第六節(jié)會(huì)計(jì)賬簿的更換與保管會(huì)計(jì)基礎(chǔ)主要內(nèi)容快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第七章第一節(jié) 會(huì)計(jì)賬簿概述快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。會(huì)計(jì)基礎(chǔ)基本知識(shí)123會(huì)計(jì)賬簿的概念與作用會(huì)計(jì)賬簿的基本內(nèi)容會(huì)計(jì)賬簿的種類(lèi)快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章1、會(huì)計(jì)賬簿的概念與作用⑴概念：由賬頁(yè)組成，以經(jīng)過(guò)審核的會(huì)計(jì)憑證為依據(jù)記錄。第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑵作用：①記載和儲(chǔ)存②分類(lèi)和匯總③檢查和校正④編報(bào)和輸出第七章會(huì)計(jì)賬簿注：所有企業(yè)，都必須設(shè)置賬簿?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章2、會(huì)計(jì)賬簿的基本內(nèi)容⑴封面、扉頁(yè)、賬頁(yè)⑵關(guān)系：第七章會(huì)計(jì)賬簿賬簿（外在形式）賬頁(yè)（核心）賬戶(hù)（內(nèi)在內(nèi)容）快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章3、會(huì)計(jì)賬簿的種類(lèi)⑴按用途分①序時(shí)賬，又稱(chēng)日記賬

A、普通日記賬，如：日記總賬B、特種日記賬，如：現(xiàn)金日記賬、銀行存款日記賬

C、我國(guó)通常采用：特種日記賬第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章②分類(lèi)賬簿

A、總分類(lèi)賬，即總賬B、明細(xì)分類(lèi)賬，即明細(xì)賬C、總賬起統(tǒng)馭作用，明細(xì)賬對(duì)總賬補(bǔ)充和說(shuō)明第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章③備查賬簿

A、沒(méi)有統(tǒng)一格式、不設(shè)正式賬簿、自愿設(shè)立

B、輔助登記簿、補(bǔ)充登記簿C、如：租入固定資產(chǎn)登記簿，委托加工物資登記簿，商業(yè)承兌匯票貼現(xiàn)情況登記表第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑵按賬頁(yè)格式分①兩欄式：借、貸②三欄式：借、貸、余適用：銀行存款日記賬、現(xiàn)金日記賬、資本類(lèi)、債權(quán)債務(wù)類(lèi)明細(xì)賬，總賬第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章③多欄式

A、借方多欄式如：生產(chǎn)成本明細(xì)賬、管理費(fèi)用明細(xì)賬

B、貸方多欄式如：主營(yíng)業(yè)務(wù)收入明細(xì)賬

C、借貸方多欄式如：應(yīng)交增值稅明細(xì)賬（一般納稅人）第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章④數(shù)量金額式如：原材料、庫(kù)存商品、產(chǎn)成品⑤橫線(xiàn)登記式如：材料采購(gòu)明細(xì)賬第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證。第一章⑶按外形分①訂本式賬簿A、優(yōu)點(diǎn)：安全

B、缺點(diǎn)：不靈活C、適用：銀行存款日記賬、現(xiàn)金日記賬、總賬第七章會(huì)計(jì)賬簿快學(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕松，每個(gè)人都有一本會(huì)計(jì)證?？鞂W(xué)會(huì)計(jì)，讓會(huì)計(jì)變得簡(jiǎn)單、輕