Off-balance-sheet business refers to the service business of commercial banks that are not included in the balance sheet but can generate income and expenses, mainly including settlement, bank card, agency, guarantee, commitment, consultation and fund custody business.

2.a is correct

Any document or voucher that can't prove that the economic business has been completed, such as economic contract, material requisition, production notice, etc. , cannot be used as proof of charge to an account.

3.a is correct

4.b error

The general ledger year must be changed.

5.a is correct

6.b error

If the number of the original voucher has been printed in advance, it should be stamped with the seal of "invalid" if it is not well written, and it should be properly kept and not torn up.

7.b error

A financial enterprise shall, within 30 days after completing the industrial and commercial registration, submit a copy of the establishment approval certificate, business license, capital verification certificate, articles of association and other documents to the financial department at the same level.

8.b error

(two) belong to the investment subsidy, increase the capital reserve or capital. When the state allocates funds, if there are provisions on ownership, such provisions shall prevail. If there is no provision, it shall be shared by all investors;

9. correct

10. Correct