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出纳岗位笔试试题一、单项选择题 1、会计人员对于在工作中所知悉的商业秘密应依法保守、不得泄露，这是会计职业道 德中（ ）具体体现。 A诚实守信 B廉洁自律 C客观公正 D坚持准则 2、企业收到支票并填制进账单到银行办妥手续后应借记（ ）科目 A应收票据 B.银行存款 C. 现金 D. 其他货币资金 3、现金日记账要求使用（ ） A、活页账 B、订本账 C、卡片账 4、现金日记账在日常工作中多采用（ ）账页结构 A、多栏式 B、三栏式 C、数量金额式 5、下列各项，不可以采用现金结算的是（ ） A、支付职工工资 2 500 元 B、向个人收购农副产品 6 300 元 C、向一般纳税企业购入材料 1 200 元 D、采购员随身携带差旅费 3 500 元 6、支票的提示付款期为（ ） A、5 天 B、8 天 C、10 天 D、 15 天 7、 （ ）是账户的名称，也是设置账户的依据 A、会计科目 B、会计要素 C、会计对象 D、会计主体 8、收到客户以银行承兑汇票支付的货款应借记的科目是（ ） A、应收账款 B、应收票据 C、应付票据理 D、其他货币资金 9、下列事项中，引起现金流量净额变动的项目是（ ） A、将现金存入银行 B、用现金及现金等价物清偿债务 C、用存货抵偿债务 D、用银行存款购入三个月到期的债券 10、下列各项中，应记入“坏账准备”账户贷方核算的是（ ） A、本期确认的坏账 B、本期转销的坏账损失 C、收回过去已确认并注销的坏账 D、确实无法支付的应付账款 二、多项选择题 1、下列会计凭证中，属于原始凭证的是（ ） A、购货发票 B、仓库开具的入库单 C、购货合同 D、员工出差的火车票 2、出纳人员不能兼任下列工作（ ） A、会计档案保管 B、应收账款明细账 C、营业费用明细账 D、固定资产明细账 3、按现行会计制度的规定，下列各项中不符合规定的行为有（ ） A、用银行帐户替他人收支货款或现金 B、将现金用个人名义存入银行 C、供应商提供的购货发票不加以认证或审核即办理入账 D、未经审批即支付已到期的应付账款 4、对票据的审核下列说法正确的为（ ） A、对于内容不够完整、填写错误的应退回有关经办人员更正或重开 B、对于不真实、不合法的票据不予接受 C、对真实、合法但领导未签字的票据可以报销 D、对领导已签字的票据不加以审核就予以支付或报销 5、账簿记录错误时可采用的更正方法有（ ） A、涂改 B、划线更正 C、红字更正 D、更换账簿更新登记 6、根据企业会计制度 ，下列各项中属于会计核算一般性原则的是（ ） A、货币计量 B、会计分期 C、重要性 D、实质重于形式 7、与票据贴计算相关的主要因素有（ ） A、票据面值 B、票面利率 C、票据期限 D、贴现利率 8、下列各项中应计入外购存货入账价值的有（ ） A、存货入库前的挑选整理费用 B、存货的运输费用 C、存货的购买价格 D、存货运输途中的合理损耗 9、下列关于银行汇票转让的说法正确的是（ ） A、银行汇票的背书转让以不超出出票金额的实际结算金额为准 B、收款人可以将银行汇票背书转让给背书人 C、未填写实际结算金额或实际结算金额超过出票金额的银行汇票不得背书转让 D、注明“现金”字样的银行汇票也可以背书转让 10、银行汇票的结算金额可以（ ）出票金额 A、等于 B、大于 C、小于 D、以上都可以 三、判断题 1、现金日记账要做到月清月结、账款相符（ ） 2、现金的使用范围没有限制（ ） 3、领导已签字同意报销的单据，出纳在入账时不必对单据的合规性、真实性进行审核 （ ） 4、期末余额、期初余额、本期增加发生额、本期减少发生额称为账户的四个金额要素 （ ） 5、银行存款日记账期末余额应与银行对账单期末余额核对相符，如不相符，只要能说 明清楚即可，不需要编制银行存款余额调节表调账。 （ ） 6、现金的清查是采用实地盘存法确定库存现金的实存数，然后与现金日记账的账面余 额相核对，确定账实是否相符。 （ ） 7、在实际工作中对于多栏式成本费用类科目的明细账，可以只按借方发生额设置专栏， 贷方发生额由于每月发生的笔数很少，也可以在借方直接用红字冲销。 （ ） 8、只要按“有借必有贷，借贷必相等”的记账规则记录经济业务，则能保证记账凭证 是正确无误的。 （ ） 9、一笔经济业务需要填制二张以上记账凭证的，应视同几张凭证顺序编号。 （ ） 10、对于发生的账簿记录错误，应采用正确、规范的方法予以更正，如重新抄写等。 （ ）四、计算简答题 1、2012 年 1 月 10 日填开银行汇票金额为.50，请写出日期和金额的大写 2、增值税一般纳税人企业对同属于增值税一般纳税人的购货方开具增值税专用发票时应注意哪些事项？3、简述记账错误的更正方法以及如何正确运用这些更正方法？4、某企业 20*1 年 11 月 30 日银行存款余额为 36500 元，银行对账单余额为 38750 元，经查对有下列未达账项： （1）11 月 28 日，企业送存银行企业收到的转账支票 4000元，企业已入账而银行尚未入账 （2）11 月 30 日，银行划扣企业借款利息 426 元，企业尚未收到付款通知 （3）11 月 28 日，企业委托银行代收货款 4576 元，银行已入账而企业尚未入账。 （4）11 月 29 日，企业开出转账支票 2100 元，持票企业尚未到银行兑付。根据以上未达账项，编制“银行存款余额调节表” 。银行存款余额调节表（余额法）20*1 年 4 月 30 日 金额单位：元 项 目金 额项 目金 额企业银行存款账面余额加:银行已收,企业未收减:银行已付,企业未付银行对账单账面余额加:企业已收,银行未收减:企业已付,银行未付调节后的存款余额调节后的存款余额5、简述出纳的岗位职责和要求出纳岗位笔试试题答案一、单选题 1、A 2、B 3、B 4、B 5、C 6、C 7、A 8、B 9、B 10、C 二、 多选题 1、A、B、D 2、A、B、C 3、A、B、C、D 4、A、B 5、B、C 6、C、D 7、A、B、C、D 8、A、B、C、D 9、A、C 10、A、C 三、判断题1、 2、 3、 4、 5、 6、 7、 8、 9、 10、 四、计算简答题1、答：贰零壹贰年零壹月零壹拾日 壹仟零伍拾捌万肆仟零陆拾元伍角整2、答案应包括如下内容： 1、确保购货方的开票信息无误 2、货物名称、规格、数量、金额等符合销售合同要求 3、系统里的发票号要和实际放在打印机里的发票号码一致 4、开票后应及时将发票联和抵扣联交给购货方，如有问题可以在当月作废重开 5、如需开具红字发票，要提前去税务局申请3、答案应包括： 通常有三种更正方法：划线更正法、红字更正法和补充登记法，如果记账凭证没有错误，只是在登记入账时发生错误，应用划线更正法进行更正。如是是因为记账凭证误记而产生的差错，则采用红字更正法或补充登记法进行更正。4、银行存款余额调节表（余额法）20*1 年 4 月 30 日 金额单位：元 项 目金 额项 目金 额企业银行存款账面余额加:银行已收,企业未收减:银行已付,企业未付3875040002100银行对账单账面余额加:企业已收,银行未收减:企业已付,银行未付365004576426调节后的存款余额40650调节后的存款余额406505、答：1、负责银行存款及现金的管理，做到日清月结，账实相符。 2、根据相关财务法规和公司的财务管理制度的规定，负责银行票据的购买、填制、发放、作废及跟踪核销等工作。 3、根据相关财务法规和公司的财务管理制度的规定，对所有报销及支付的单据的真实性、业务的合理性、金额的正确性进行审核。 4、在不违反财务人员职责分离原则要求的情形下，积极完成上级领导所交办的其他工作，积极协助公司及本部门其他员工的工作。 。 5、按时参加会计人员后续教育培训，及时了解掌握最新的财税及金融政策。

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• 共用题干 Dangers Await Babies With AltitudeWomen who live in the world's highest communities tend to give birth to underweight babies,a new study suggests.These babies may grow into adults with a high risk of heart disease and strokes.Research has hinted that newborns in mountain communities are lighter than average.But it wasn't clear whether this is due to reduced oxygen levels at high altitude or because their mothers are under-nourished一many people who live at high altitudes are relatively poor compared with those living lower down.To find out more,Dino Giussani and his team at Cambridge University studied the records of 400 births in Bolivia during 1997 and 1998.The babies were born in both rich and poor areas of two cities:La Paz and Santa Cruz.La Paz is the highest city in the world,at 3.65 kilometers above sea level,while Santa Cruz is much lower,at 0.44 kilometers.Sure enough,Giussani found that the average birthweight of babies in La Paz was significantly lower than in Santa Cruz.This was true in both high and low-income families.Even babies born to poor families in Santa Cruz were heavier on average than babies born to wealthy families in lofty La Paz."We were very surprised by this result,"says Giussani.The results suggest that babies born at high altitude are deprived of oxygen before birth."This may trigger the release or suppression of hormones that regulate growth of the unborn child," says Giussani.His team also found that high-altitude babies tended to have relatively larger heads compared with their bodies.This is probably because a fetus starved of oxygen will send oxygenated blood to the brain in preference to the rest of the body.Giussani wants to find out if such babies have a higher risk of disease in later life. People born in La Paz might be prone to heart trouble in adulthood,for example.Low birth weight is a risk factor for coronary heart disease.And newborns with a high ratio of head size to body weight are often predisposed to high blood pressure and strokes in later life.High-altitude babies have longer but thinner limbs than average.A:RightB:WrongC:Not mentioned
• 共用题干 Ants Have Big Impact on Environment as“Ecosystem Engineers”Research by the University of Exeter has revealed that ants have a big impact on their local environment as a result of their activity as“ecosystem engineers”and predators. The study,published in the Journal of Animal Ecology,found that ants have two distinct effects on their local environment.Firstly,through moving of soil by nest building activity and by collecting food they af-fect the level of nutrients in the soil. This can indirectly impact the local populations of many animal groups,from decomposers to species much higher up the food chain.Secondly,they prey on a wide range of other animals,including larger prey which can be attacked by vast numbers of ant workers.Dirk Sanders,an author of the study from the university's Centre for Ecology and Con-servation,said:“Ants are very effective predators which thrive in huge numbers. They're al-so very territorial and very aggressive,defending their resources and territory against other predators. All of this means they have a strong influence on their surrounding area.”“In this research,we studied for the first time how big this impact is and the subtleties of it. What we found is that despite being predators,their presence can also lead to an increase in density and diversity of other animal groups. They genuinely play a key role in the local environment,having a big influence on the grassland food web,”Sanders said.The study,carried out in Germany,studied the impact of the presence of different combinations and densities of black garden ants and common red ants,both species which can be found across Europe,including in the UK.It found that a low density of ants in an area increased the diversity and density of other animals in the local area,particularly the density of herbivores and decomposers. At higher densities ants had no or the opposite effect,showing that predation is counteracting the positive influence.Dr Frank van Veen,another author on the study,said:“What we find is that the impact of ants on soil nutrient levels has a positive effect on animal groups at low levels,but as the number of ants increases,their predatory impacts have the bigger effect一thereby counteracting the positive influence via ecosystem engineering.”Ants are important components of ecosystems not only because they constitute a great part of the animal biomass but also because they act as ecosystem engineers. Ant biodiversity is incredibly high and these organisms are highly responsive to human impact,which obviously reduces its richness. However,it is not clear how such disturbance damages the maintenance of ant services to the ecosystem. Ants are important in below ground processes through the alteration of the physical and chemical environment and through their effects on plants,microorganisms,and other soil organisms.What still remains unclear about ants,according to the last paragraph?A: What roles do ants play in the ecosystem in which they live?B: How do ants affect the animal diversity in a given ecosystem?C: How do human activities affect ants'influence on a given ecosystem?D: How do ants alter the physical and chemical environment?
• 问答题何谓卡介苗？有何作用？如何接种？
• 水分是鲜切花植物生存的重要条件，在鲜切花栽培中无论什么鲜切花都一样浇水才能长得旺盛。
• 对猪带绦虫的描述错误的是（）A、头节呈球形，有顶突、小钩和吸盘B、又称链状带绦虫C、人误食了"痘猪肉"可患囊尾蚴病D、虫体节片约有700～1000个E、长约2～4m
• 共用题干 Organ Donation and Transplantation1 Organ donation（捐献）and transplantation（移植）refers to the process by which organs or tissuesfrom one person are put into another person's body.2 The number of people needing a transplant continues to rise faster than the number of donors.About 3,700 transplant candidates are added to the national waiting list each month.Each day,about 77 people receive organ transplants.However,18 people die each day waiting for transplants that can't take place because of the shortage of donated organs.3 There are rio age limits on who can donate.Newborns as well as senior citizens have been organ donors. If you are under age 18 , you must have a parent's or guardian's consent（同意）.If you are 18 years or older,you can show you want to be an organ and tissue donor by signing a donor card.4 Many people think that if they agree to donate their organs,the doctor or the emergency room staff won't work as hard to save their life.This is not true.The transplant team is completely separate from the medical staff working to save your life.The transplant team does not become involved with you until doctors have determined that all possible efforts to save your life have failed.5 If you need an organ transplant,your doctor will help you get on the national waiting list.Your name will be added to a pool of names.When an organ donor becomes available,all the patients in the pool are compared to that donor. Factors such as blood and tissue type, size of the organ, medical urgency（紧急）of the patient's illness , time already spent on the waiting list, and distance between donor and recipient（接受 者）are considered.Paragraph 3_________A: Quality of Donated OrgansB: Benefits of Organ DonationC:Distribution of Donated OrgansD:Quality of Donor Medical CareE:Age Limits for Organ DonationF:Status of Organ Donation and Transplantation
• 世界上的四大切花是百合、玫瑰、香石竹、唐菖蒲。
• 我国花卉种质资源的特点是什么？如何合理的开发我国的种质资源？
• 填空题乳突轴位（Mayer位）投照，是使头部矢状面与暗盒成（）角度，中心线向足端倾斜（）角度，经乳突尖射入暗盒中点。
• They have the capability to destroy the enemy in a few days.A:possibility B:necessity C:ability D:probability

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