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Tue Jun 12 15:58:48 CST 2018
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對(duì)原始憑證發(fā)生的錯(cuò)誤,正確的更正方法是( )。
A.由出具單位重開(kāi)或更正
B.由本單位的會(huì)計(jì)人員代為更正
C.金額發(fā)生錯(cuò)誤的,可由出具單位在原始憑證上更正
D.金額發(fā)生錯(cuò)誤的,應(yīng)當(dāng)由出具單位重開(kāi)
【正確答案】:AD
【答案解析】:原始憑證有錯(cuò)誤的,應(yīng)當(dāng)由出具原始憑證的單位重開(kāi)或更正,更正處應(yīng)當(dāng)加蓋出具原始憑證單位的印章。原始憑證金額有錯(cuò)誤的不得更正,只能由出具原始憑證的單位重開(kāi)。
【該題針對(duì)“原始憑證的審核”知識(shí)點(diǎn)進(jìn)行考核】
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對(duì)原始憑證發(fā)生的錯(cuò)誤,正確的更正方法是( )。
A.由出具單位重開(kāi)或更正
B.由本單位的會(huì)計(jì)人員代為更正
C.金額發(fā)生錯(cuò)誤的,可由出具單位在原始憑證上更正
D.金額發(fā)生錯(cuò)誤的,應(yīng)當(dāng)由出具單位重開(kāi)
【正確答案】:AD
【答案解析】:原始憑證有錯(cuò)誤的,應(yīng)當(dāng)由出具原始憑證的單位重開(kāi)或更正,更正處應(yīng)當(dāng)加蓋出具原始憑證單位的印章。原始憑證金額有錯(cuò)誤的不得更正,只能由出具原始憑證的單位重開(kāi)。
【該題針對(duì)“原始憑證的審核”知識(shí)點(diǎn)進(jìn)行考核】
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