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Tue Jun 12 15:58:48 CST 2018

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　　单项选择题

　　可以不附原始凭证的记账凭证是（）。

　　A.更正错误的记账凭证

　　B.从银行提取现金的记账凭证

　　C.以现金发放工资的记账凭证

　　D.职工临时性借款的记账凭证

　　【正确答案】：A

　　【答案解析】：根据规定，除结账和更正错误的记账凭证可以不附原始凭证外，其它记账凭证必须附有原始凭证。所以，A的说法正确；选项B“从银行提取现金的记账凭证”后面应该附上相关的原始凭证；选项C“以现金发放工资的记账凭证”后面应该附上工资表；选项D“职工临时性借款的记账凭证”后面应该附上职工的借款收据。

　　【该题针对“记账凭证编制的基本要求”知识点进行考核】

【我要纠错】责任编辑：rain

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