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产品生产领用材料,应编制的记账凭证是( )。

单选题
2021-09-01 20:47
A、收款凭证
B、付款凭证
C、转账凭证
D、一次凭证
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正确答案
C

试题解析

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逻辑运算符(AND、NOT、OR)的运算顺序是AND→OR→NOT。
[计算分析题(简答)]目的:练习专用记账凭证的编制(以会计分录代替)。资料:某企业20×4年6月发生的部分交易或者事项如下。 (1)从银行取得1年期借款100000元,存入银行。 (2)某职工暂借差旅费600元,付给现金。 (3)领用材料一批,其中生产车间生产产品领用60000元,管理部门领用5000元。 (4)以银行存款支付本月厂部办公费7000元。 (5)计算本月应纳所得税5000元。要求:根据上述交易或者事项编制专用记账凭证的会计分录,并按现收、银收、现付、银付、转字进行编号。
逻辑运算符(AND、NOT、OR)的运算顺序是AND→OR→NOT。
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