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证实资产负债表所列银行存款是否存在的最有效的审计程序是()

发布日期:2020-12-11

证实资产负债表所列银行存款是否存在的最有效的审计程序是()
A

检查银行对账单

B

检查银行存款余额调节表

C

向银行函证并获取询证函回函

D

检查银行存款日记账

试题解析

银行存款

银行存款是储存在银行的款项,是货币资金的组成部分。根据我国现金管理制度的规定,每一企业都必须在中国人民银行或专业银行开立存款户,办理存款、取款和转账结算,企业的货币资金,除了在规定限额以内,可以保存少量的现金外,都必须存入银行,企业的银行存款主要包括:结算户存款、信用证存款、外埠存款等。银行存款的收支业务由出纳员负责办理。每笔银行存款收入和支出业务,都须根据经过审核无误的原始凭证编制记账凭证。

中文名
银行存款
释义
储存在银行的款项
账户分类
基本存款账户、一般存款账户、临时存款账户和专用存款账户
外文名
Cash in bank
性质
货币资金的组成部分
归属
资产类

证实

证实,中文词语。基本意思是确认、证明。通常是指通过一项或者多项客观存在来证明一件事情的真实性即用人物、事实来表明或断定。

中文名
证实
外文名
authenticate;corroborate;affirm;approve
拼音
zhèng shí
词性
动词

计程

计程,读音为jì chéng,汉语词语,意思是计算路程、计算衡量。

中文名
计程
注音
ㄐㄧˋ ㄔㄥˊ
拼音
jì chéng
解释
计算路程、计算衡量

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此试题出现在

大学试题

经济学

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