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练习汇兑结算业务的核算 资料 工商银行上海市分行静安支行4月份发生下列经济业务: 1.1日,收到在本行开户的新欣商厦交来信汇凭证一份,要求将36000元货款汇给在工商银行开封支行开户的捷利工厂。审查无误后,汇款额从其存款户扣除。 2.8日,收到未在本行开户的先生交来注明“现金”字样的信汇凭证一份,以及现金22000元,要求将22000元汇至工商银行常州支行,收款人为江镇先生。审查无误后,予以入账。 3.15日,收到工商银行湖州支行寄来的邮划给宏昌工厂货款的信汇凭证一份,金额为32000元。审查无误后,予以入账。 4.18日,收到工商银行郑州支行寄来的注明“现金”字样的信汇凭证一份,金额为18000元,付款人为先生,收款人为小姐。审查无误后,予以入账,并通知收款人来行办理取款手续。 5.20日,小姐前来办理提取汇款的手续。审查无误后,当即支付其现金18000元。 6.24日,收到工商银行扬州支行注明“留行待取”字样的电汇凭证一份,金额为90000元,付款人为扬州日化厂,收款人为该厂的采购员先生。审查无误后,予以人账,并通知收款人来办理取款手续。 7.25日,扬州日化厂采购员,从汇人款项中提取现金5000元。审查无误后,予以支付。 8.30日,收到扬州日化厂采购员交来其签发的转账支票和填制的进账单各一份,金额为85000元,要求将款项支付在本行开户的沪西工厂的货款。审查无误后,予以入账。 要求编制会计分录。
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举一反三
【单选题】He was attending a meeting , ________ come to your birthday party then.
A.
unless he would have
B.
or he would
C.
nevertheless he did not
D.
or he would have
【单选题】—般地区,当屋面允许采用无组织排水时,散水宽度应比屋面挑檐宽出( )。
A.
100~200 mm
B.
200~300 mm
C.
300~400 mm
D.
400~500 mm
【单选题】CO2 气瓶使用 CO2 气体电热预热器时,其电压应采用( )V。
A.
36
B.
48
C.
60
D.
90
【单选题】He will certainly come unless he is ill.
A.
只要他没有病倒,就一定会来的。
B.
除非他病倒,他就一定会来的。
C.
..
D.
...
【单选题】When a major power outage left even Times Square eerily dark, New York City's faithful headed out of their hot apartments and stuffy office cubicles and did what came naturally. They headed to their l...
A.
Because most of New Yorkers are religious.
B.
Because city people usually stay at office and home, especially do New Yorkers.
C.
Because New Yorkers are very hard working.
D.
Because New Yorkers seldom drink.
【单选题】Which of the following statements is true according to Dr. Moody?
A.
Those who laugh are healthy people.
B.
A doctor may diagnose a patient by checking his ability to laugh.
C.
Those who don't laugh are unhealthy people.
D.
Laughter alone can get people through hard work.
【单选题】—How does he get to work?   —He a bike. —How long does it him to get from home to the office? —It him 20 minutes.
A.
rides; takes; takes
B.
rides; take; takes
C.
ride; takes; takes
D.
ride; take; takes
【简答题】阅读理解。 When she graduates from Columbia University next year with a 's degree in Public health, Eric Wheeler is hoping to get a job in international reproductive(生殖) health. The 26-year-old post-...
【单选题】He will certainly come unless he is ill .
A.
只要他 没有病倒 ,就一定会来的。
B.
除非他 病倒 ,他就一定会来的。
【简答题】基础训练篇(23) There was once a teacher in a village. He was a man named Goldsmith. He was a kind-hearted man. He was always poor (1)___________. He taught himself  (2)___________, so sometimes people call...
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