财务培训课程

What is the main function of accounting?

• To prepare financial statements

• To select accounting information

• To do the balance day adjustment

• To analyze and interpret financial reports

1. "It is a part of accounting that mainly involves recording with limited analyzing and interpreting."
   What does the above statement refer to?

• Accounting

• Bookkeeping

• Data Recording

• Information Communicating

4. Which of the following accounts should be credited when a non-profit-making organization receives a small amount of donation from Education of Malaysia(EMB).

• Cash Book

• Income Statement

• Receipts and Payment Account

• Income and Expenditure Account

What are the aims of Income and Expenditure Account of a non-profit-making organization?

i. Goodwill

ii. Surplus

iii. Deficit

iv. Profit and Loss

• i, ii

• ii, iii

• iii, iv

• ii, iii, iv

请问下列哪个叙述是正确的？（多选）

• 良好的组织财务架构需要有三个层次的职位与角色扮演，即决策层、执行层和监督层。

• 学生会/同学会的基本会计循环依顺序排列为预算、交易、编审凭证、记账、试算与调整、关账及编表与分析。

• DEBIT AND CREDIT SYSTEM中，左边为ASSETS和EXPENSES；右边为LIABILITIES和INCOME。

• 在收据当中，作为财务人员，希望至少看到的必要资料，包括金额、数量、购买什么、日期、付款人，方可进行报销流程。

以下哪个GENERAL LEDGER的DOUBLE ENTRY是正确的？

• 左上

• 右上

• 左下

• 右下

以下活动财务报告有多少个格式错误？

• 1-2个

• 3-4个

• 5-6个

• 7-8个

请问活动财务报告中，最后的总计、盈余与赤字的写法是正确的吗？

• 对

• 错

通过加减乘除FUNCTION，计算出 RMB 1,980.00。

（请以EXCEL公式计算）

请使用SUM FUNCTION计算 RMB 15,350.00。

（请以EXCEL公式计算）