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一 单项选择题 1 会计账户是根据( )进行设置的 A、会计对象 B、会计科目 C、会计要素 D、会计凭证 2 记帐后发现记账凭证和账簿记录中所记金额大于应记金额 此时应采用( ) A、划线更正法 B、红字更正法 C、涂黑更正法 D、补充更正法 3 “应交税金”有关明细账在期末不可能出现下列余额( ) A、“未交增值税”明细账有借方余额 B、“未交增值税”明细账有贷方余额 C、“应交增值税”明细账有借方余额
A single multiple choice questions 1 accounting account is set according to () A, accounting object B, accounting C, accounting elements D, accounting voucher 2 found in the accounting voucher and accounting records recorded in the amount of more than this amount should be recorded Should be used () A, crossed the correction method B, red corrections C, blackened correction method D, supplement the correction method 3 “tax payable” related to the breakdown at the end of the balance can not appear the following balance () A, “did not pay Value-added tax ”detailed accounts have debit balance B,“ unpaid value-added tax ”has a detailed account of credit balance C,“ VAT should be accrued ”debit balance