1. Among the following statements about the zero-balance account of the budget unit, the correct one is ().

a. the zero-balance account of the budget unit can handle the cash withdrawal settlement business

b. the housing accumulation fund can be transferred to the account of the unit

c. the funds can be transferred to the account of the higher authorities

d. the funds can be transferred to the account of the lower units

answer AB. The zero-balance account of the budget unit can handle the settlement business such as transfer and cash withdrawal, and can transfer trade union funds, housing accumulation fund and rent subsidy, as well as special funds approved by the financial department to the corresponding account reserved by the unit at the same level according to the account management regulations, and may not transfer funds to other accounts of the unit and the accounts of the superior competent unit and subordinate units in violation of regulations.

2. according to the provisions of the legal system of negotiable instruments, among the following statements, those that meet the requirements are ().

a. Ordinary checks can be used to withdraw cash or transfer money.

b. The amount of the check and the name of the payee can be supplemented by the drawer's authorization.

c. Checks used to withdraw cash can be endorsed and transferred.

d. The drawer of the check shall not issue a check that is inconsistent with the signature of its reserved bank.

Answer ABD. Checks for cash withdrawal are limited to? Payee? Prompt the payer for payment, and the cheque used to withdraw cash cannot be endorsed and transferred.

3. Among the following special deposit accounts, () is not allowed to withdraw cash.

a. capital construction funds

b. unit bank card account

c. extra-budgetary funds

d. special deposits for party, league and trade union funds

answer BC. According to the regulations, the funds (reserve funds) in the bank card account of the company must be transferred and deposited by basic account. The account shall not handle cash receipt and payment business. No cash can be withdrawn from extra-budgetary funds, securities trading settlement funds, futures trading deposits and special deposit accounts of trust funds.

4. According to regulations, among the following statements about prepaid cards, () is correct.

a. Registered prepaid cards can be reported for loss and redeemed, and the validity period cannot be set

b. Registered prepaid cards purchased by companies with a one-time recharge amount of more than 3, yuan shall not be used in cash

c. Redemption can only be handled by companies

d. Prepaid cards with fund balance beyond the validity period can continue to be used through extension, activation, card replacement, etc.

Answer ACD. Prepaid cards are recharged by cash or bank transfer, and credit cards are not allowed. If the one-time recharge amount is more than 5 yuan, cash shall not be used.

5. Among the following statements about bank card receipt, the correct one is ().

a. network special merchants refer to special merchants who provide goods or services based on the public network information system

b. acquiring institutions expand special merchants, and do not implement real-name management for special merchants

c. If special merchants are individual industrial and commercial households and natural persons, they can use their personal bank settlement accounts with the same name as the settlement accounts of acquiring bank cards

d. Special merchants use corporate bank settlement accounts as the settlement accounts of acquiring bank cards. This topic examines the concept and business management of bank card receipt. According to the regulations, acquiring institutions should follow? Know your customers? In principle, the real-name system management is implemented for special merchants. So option b is wrong.