Which of the following calligraphy records in the account books is incorrect
1 Which of the following calligraphy records in the account books is incorrect
D is written with a ballpoint pen
2 When correcting wrong accounts, the scope of application of the crossed-out correction method is
D The accounting account or accounting direction on the accounting voucher is correct, and the amount recorded is less than the amount that should be recorded, resulting in errors in the accounting records
3 The fundamental sign of distinguishing different accounting procedures is
D. The basis for preparing and summarizing original vouchers is different
4. Accounting statements that reflect the financial status of an enterprise on a specific date Yes
C Cash flow statement
5 The "account balance sheet" prepared during the financial inventory is
C The original voucher for adjusting the book records< /p>
6 The following business for which collection vouchers should be prepared is
D deposited 18,000 yuan in cash into the bank
7 A company paid its workshop with bank deposits in May of a certain year The newspaper subscription fee for the second half of the year is 2,500 yuan, which should be debited to the ( ) account and credited to the "bank deposit" account.
B Prepaid expenses
8 A certain company’s pre-tax accounting profit is 20 million yuan, and its business entertainment expenses exceed the standard of 800,000 yuan. According to the tax payable method (the income tax rate is 33% ) Calculated income tax expense is ( ) million yuan
B686
9 A certain company pays the factory management personnel a salary of 30,000 yuan this month, and advances the factory for half-year (including this month) newspapers and magazines 2,400, and the property insurance premium of the production workshop is 6,000 yuan. The company’s administrative expense incidence rate this month is () yuan
D38400