题目内容

关于账簿的使用,下列说法错误的是()。

A. 订本账预留太多则导致浪费,预留太少则影响连续登记
B. 活页账登账方便,可以根据业务多少添加,因此收付款业务多的单位的现金日记账和银行存款日记账可以采用此种格式
C. 固定资产明细账一般采用卡片账
D. 总分类账使用订本账

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下列各项中,属于登记会计账簿应当遵循的规则有()。

A. 登记会计账簿时,应当将会计凭证日期、编号、业务内容摘要、金额和其他有关资料逐项记入账内
B. 登记完毕后,要在记账凭证上签名或者盖章,并注明已经登账的符号表示已经登账
C. 账簿中书写的文字和数字应紧靠底线书写,上面要留有适当空格,不要写满格
D. 登记账簿要用蓝黑墨水或者碳素墨水书写,不得使用圆珠笔(银行的复写账簿除外)或者铅笔书写

无论是账簿登记完毕之前还是之后,活页账的账页都不固定装订在一起。

A. 对
B. 错

启用会计账簿时,账簿封面上写明单位名称和账簿名称,并在账簿扉页上附启用表。其内容包括:启用日期、账簿页数、记账人员和会计机构负责人、会计主管人员姓名,并加盖名章和单位公章。

A. 对
B. 错

Fill in the blanks with the exact words you hear.[音频]Billions in Aid Given to US Schools with Few RequirementsThe United States federal government is giving a record amount of pandemic aid to the nation’s schools.President Joe Biden’s administration is hoping schools use the money to improve deep problems within the nation’s school system. But manydistrictssay they have more ________ problems to solve first.Detroit, Michigan, is a poor city with a long-struggling school system. The city is using the federal money to fix buildings with structural problems. The district is also using some of the government money tohiremore teachers, have smaller classes and provide more mental health services. But at least half of the $1.3 billion in federal aid is being used to repair school buildings.Nikolai Vitti leads Detroit Public Schools. He said, “For decades, we have beeninequitablyfunded to deal with the________needs that poverty and racial injustice have created in our city.” With the pandemic money, he said, the district will finally be able to work toward fixing the problem.The Biden administration has pushed schools to make large changes with the money. Education Secretary Miguel Cardona has called it a time for big ideas. He said districts could use the money to ________ inequality.But many large city districts are putting the pandemic money towards short-term needs. Schools have used the aid to hire medical workers, put more books in________and bring back art classes.So far, there is little ________ of major change, said Marguerite Roza. She is a school finance expert with Georgetown University. Part of the problem, she said, is that the aid was given to schools with few requirements about how to spend it.The money was given as “________checks to every one of these districts,” Roza said. “And many are going to do what they already know how to do.”The pandemic aid is bigger than anything American schools have seen before. It ________ $190 billion. That is more than four times the amount the Education Department spends on schools in a usual year.Congress has sent the ________ to schools in three rounds since the start of the pandemic. The last and largest round totals $123 billion.But the government is doing little to study how schools are using the money. Some states are required to ________ spending plans to the federal government, but many are not. Some Republicans in Congress have pushed for a new law that would give the public more information about how districts are using the money.Reporters withThe Associated Presslooked at how much money was given to almost every district in the country. They________more than $155 billion sent to states since last year.

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