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class="ibList-txt">抖音</p></a>  </div> </div> </div> </li> </ul> </div> </div>   <div id="a0lmosil" class="crumbs-wrap layout">當前位置：<a href='/' target='_self'>建設(shè)工程教育網(wǎng)</a> > <a href='/jianzao/'>一級建造師</a> > <a href='/jianzao/stzx/'>試題中心</a> > <a href='/jianzao/stzx/tikujx/'>題庫精選</a></div>  <div id="a0lmosil" class="layout clearfix">  <div id="a0lmosil" class="main-left clearfix">    <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>關(guān)于會計工作基本流程的描述中，正確的是（?。?/h1>  <div id="a0lmosil" class="l-news-app-down"><a href="http://m.accreditedmedicalassistantprograms.com/zhuanti/2017newApp/" target="_blank">下載正保職業(yè)教育APP 訂閱最新報考消息</a></div>  <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2021-08-18 16:47</span> <span id="a0lmosil" class="source">來源：<a href="http://m.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;">關(guān)于會計工作基本流程的描述中，正確的是（　）。</p><p style="text-indent: 2em; text-align: left;">A.會計人員對經(jīng)濟數(shù)據(jù)進行記錄、匯總和報告</p><p style="text-indent: 2em; text-align: left;">B.從編制會計憑證，登記會計賬簿到形成會計報表的過程</p><p style="text-indent: 2em; text-align: left;">C.整個流程從會計事項分析開始</p><p style="text-indent: 2em; text-align: left;">D.整個流程結(jié)束在編制和報送財務(wù)報表</p><div style="text-indent: 2em; text-align: left;">【<strong><span style="color:green">正確答案</span></strong>】B</div><div style="text-indent: 2em; text-align: left;">【<strong><span style="color:blue">答案解析</span></strong>】本題考查的是會計工作基本流程。會計人員對經(jīng)濟數(shù)據(jù)進行記錄、計算、匯總和報告（A有誤）；整個流程或循環(huán)，從建賬開始，經(jīng)歷編制會計憑證等，到編制和報送財務(wù)報告結(jié)束（C、D有誤）。</div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>    <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="shareLeft fl"> <div id="a0lmosil" class="pageView shareBlock fl"> <span id="a0lmosil" class="shareImg" title="瀏覽量" id="newsPageView"></span> <p>0</p> </div> <div id="a0lmosil" class="collect shareBlock fl"> <a class="shareImg" title="收藏" id="newsCollect" target="_self" href="javascript:void(0);"></a> <p>0</p> </div> <div id="a0lmosil" class="praise shareBlock fl"> <a class="shareImg" title="點贊" id="newsDz" target="_self" href="javascript:void(0);"></a> <p>0</p> </div> </div> <div id="a0lmosil" class="info-share-new fr"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> </div>   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