第25题: [多项选择]下列关于库存现金管理内部控制制度,说法正确的有( )。 A. 钱账分管制度要求企业配备专职出纳,办理库存现金收付和结算业务 B. 出纳员可以监管收入、费用类账户的登记 C. 明确现金支出的审批权限 D. 库存现金日记账要按日结账,并进行不定期清查 参考答案:A,C 答案解析:[解析] 库存现金管理内部控制制度 [解析] 钱账分管制度要求企业应配备专职出纳办理相关事情;出纳员不得监管稽核、会计档案保管和收入、费用、债权债务账目的登记工作;现金日清月结制度要求出纳员对当
第34题: [单项选择]Questions 11 to 18 are based on the conversation you have just heard. A. She made a reservation for the 9:00 flight. B. She changed the reservation. C. She found they were late for the 8:00 flight. D. She misunderstood the man. 参考答案:D 答案解析:[听力原文] M: Did you make a reservation on the 9:00 flight W: 1 thought you wanted to take the 8