Of the four options listed in each question, only one meets the requirements of the topic. Please fill in the code in brackets after the title. Wrong selection, multiple selection or no selection will not be scored.
1. The following is the special bank voucher ()
A. special transfer debit voucher B. crossed transfer cheque
C. Cash receipts D. Debit vouchers for foreign exchange transactions
2. The accounting procedure of the comprehensive accounting system is ()
A. subpoena → balance sheet → general ledger B. subpoena → general ledger → daily report.
C. Voucher → Daily Report → General Ledger → Daily Report D. Voucher → Daily Report → General Ledger → Balance Table
3. At present, in China's financial organization system is still in the main position is ().
A.b. Policy banks
C. Central Bank D. Non-bank financial institutions
4. The presentment payment period of a commercial bill starts from the due date of the bill ().
10 day B. 1 month
C.2 months D.6 months
5. When calculating the maturity of the debt service deposit, the following statement is correct ().
A. interest will be calculated on the deposit date and withdrawal date. B interest will be calculated from the second day of deposit to the date of withdrawal.
C interest is calculated from the second day of deposit to the day before withdrawal. D interest should be calculated on the deposit date, not on the withdrawal date.
6. When the debt-paying assets are recorded, the recorded value is ()
A. The loan principal and confirmed interest of the debt actually repaid.
B. Original book value of debt-paying assets
C. loan principal
D. net debt-servicing assets
7. In the following bank accounting work, when using the single bookkeeping method for accounting, it is aimed at ().
A. Settlement of funds between banks B. Settlement of cashier's checks for customers
C. Acceptance of commercial bills D. Carry-over of bank income
8. The bill that is not used for settlement in the same city is ().
A. bank check
C. commercial bills
9. Commercial bank accounting for "interest receivable" accounting, when more than the time limit stipulated in the accounting system is no longer included in the current profit and loss, but registered off-balance-sheet, which reflects ().
A. Accrual principle B. materiality principle
C. Principle of proportionality D. Principle of prudence
10. Banks should set up additional funds for depositors' financial budgets ().
A. basic deposit account B. Special deposit account
C. General deposit account D. Temporary deposit account
1 1. In the fund remittance and clearing system, the bank that specifically handles settlement funds and internal fund remittance business is ().
A. Handling bank B. Clearing bank
C. Provincial branches D. Clearing Center of the Head Office
12. The following belong to remittance, borrowing and newspaper (borrowing) business ().
A.b. bank draft
C. Bank acceptance bill D. Entrusted collection