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平时记录各项财产物资的增加数和减少数,并且随时结出账面余额的财产物资盘存制度是( )

单选题
2021-09-01 20:42
A、实地盘存制
B、永续盘存制
C、实地盘点法
D、技术推算盘点法
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正确答案
B

试题解析

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实地盘存制是指平时根据会计凭证在账簿中登记各种财产的增加数和减少数,在期末时再通过盘点实物,来确定各种财产的数量,并据以确定账实是否相符的一种盘存制度。(  )
实地盘存制是指平时根据会计凭证在账簿中登记各种财产的增加数和减少数,在期末时再通过盘点实物来确定各种财产的数量,并据以确定账实是否相符的一种盘存制度。 (  )
实地盘存制是指平时根据会计凭证在账簿中登记各种财产的增加数和减少数,在期末时再通过盘点实物,来确定各种财产的数量,并据以确定账实是否相符的一种盘存制度。(  )
boost的意思是:help or encourage to increase or improve
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实地盘存制下企业平时对财产物资只登记增加数,不登记减少数。

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实地盘存制下企业平时对财产物资只登记增加数,不登记减少数。
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