题目内容

以下符合不相容职务分离控制的有( )。

A. 存货记录由会计人员进行,而非销售人员
B. 出纳不能兼任会计
C. 批准向供货商付款的人与签发支票的人可以是同一人
D. 支票保管职务和印章保管职务不是同一人

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企业内部控制制度能够有效防范错弊,产生效率和效益。内部控制系统越严格,其控制的效果也可能越好,但应当遵循成本效益原则,以合理的控制成本达到最佳的控制效果。

A. 对
B. 错

“应交税费”项目,应根据“应交税费”账户的期末贷方余额填列。

A. 对
B. 错

“应付职工薪酬”账户期末为借方余额时,以“-”号填列。

A. 对
B. 错

Which of the following statements is true according to the text?

Animal testing is necessary to test the latest medicines.
B. Animal testing doesn't violate the animal's right because we only use them to test the latest medicine.
C. The use of animals as test subjects in scientific research has provided spectacular improvements in our understanding of human psychology.
D. Without animal testing, it is certain that much of what is known today towards the eternity of life would remain closed off to us.

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