试题与答案

填写票据和结算凭证,必须做到标准化、规范化,要素齐全、数字正确、字迹清晰、不错漏、不

题型:单项选择题

题目:

填写票据和结算凭证,必须做到标准化、规范化,要素齐全、数字正确、字迹清晰、不错漏、不潦草,防止涂改。下列关于票据填写的说法正确的是( )。

A.中文大写金额数字到“元”、“角”为止的,在“元”、“角”之后,应写“整”(或“正”)字

B.中文大写金额数字前应标明“人民币”字样,大写金额数字应紧接“人民币”字样填写

C.大写金额数字前未印“人民币”字样的,不得手写,应将该票据作废

D.在票据和结算凭证大写金额栏内可以预印固定的“仟、佰、拾、万、元、角、分”字样

答案:

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参考答案:A

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A.注册会计师可通过审查相关凭证查验J公司在途存货

B.储放在独立于J公司仓库中的存货,注册会计师可利用其他注册会计师的工作审查

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D.J公司将存货存放于其他单位,注册会计师通常需要向该单位获取委托代管存货的书面确认函

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