11.必須由會(huì)計(jì)人員填制的憑證是（      ）

A.收料單                                                         B.轉(zhuǎn)賬憑證

C.發(fā)貨單                                                         D.商品銷售匯總表

12.用于登記以經(jīng)營(yíng)租賃方式租入固定資產(chǎn)的賬簿屬于（      ）

A.序時(shí)賬簿                                                      B.分類賬簿  

C.備查賬簿                                                      D.日記賬簿

13.一定時(shí)期內(nèi)多次記錄重復(fù)發(fā)生的同類經(jīng)濟(jì)業(yè)務(wù)的原始憑證是（      ）

A.通用憑證                                                      B.累計(jì)憑證

C.記賬編制憑證                                               D.匯總原始憑證

14.根據(jù)賬簿記錄計(jì)算期末存貨賬面結(jié)存數(shù)量的方法是（      ）

A.實(shí)地盤(pán)存制                                                  B.權(quán)責(zé)發(fā)生制

C.收付實(shí)現(xiàn)制                                                  D.永續(xù)盤(pán)存制

15.一筆經(jīng)濟(jì)業(yè)務(wù)需要編制兩張記賬憑證，若憑證順序?yàn)?0號(hào)，則記賬憑證編號(hào)分別為（      ）

A.30，31                                                         B.30，30

C.30-1，30-2                                                   D.30 ，30