《初级会计实务》自测试题一、单项选择题1.企业的“制造费用”明细账通常采用的账页格式是( )。A.三栏式 B.数量金额式 C.多栏式 D.卡片式2.下列原始凭证中,属于累计凭证的是( )。A.收据 B.银行结算凭证 C.发出材料汇总表 D.限额领料单3.记账后发现记账凭证中应借、应贷会计科目无误,只是将金额20000写成2000,在更正该项错账时,应采用的方法是( )。A.划线更正法 B.红字更正法 C.补充登记法 D.尾数法4.C 公司于2007年12月31日购入一台设备,原价47万元,预计 “Primary Accounting Practice” self-test questions a single multiple-choice questions 1. Enterprise “manufacturing costs ” ledger account format is usually used (). A. Tri-column B. The amount of the amount of C. Columns D. Card 2. The following original voucher, belonging to the cumulative voucher is (). A. Receipt B. bank settlement voucher C. issued material summary table D. limit picking 3. After accounting records account vouchers should be borrowed should be credited to accounting subjects correct, but the amount of 20000 written as 2000, the correction of the item The wrong account, the method should be used (). A. scribe correction method B. red word correction method C. additional registration method D. mantissa method 4.C company on December 31, 2007 purchased a device, the original price of 470,000 yuan, is expected