Become an accounting master in 30 days | Click for consultation course

1. Among the following options 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 settlement business of cash withdrawal

B. The housing provident fund can be transferred to the unit's account

C. Funds can be transferred from the account of the superior department

D. Funds can be transferred to the account of the subordinate unit

Answer AB. Zero-balance accounts of budget units can handle settlement services such as transfers and cash withdrawals, and can transfer trade union funds, housing provident funds and rent subsidies, as well as special funds approved by the financial department, to corresponding accounts retained by units at the same level in accordance with account management regulations, and must not violate It stipulates the transfer of funds to other accounts of the unit and the accounts of superior supervisory units and subordinate subordinate units.

2. According to the provisions of the bill legal system, among the following expressions, the following are ( ).

A. Ordinary checks can be used for cash withdrawals and transfers

B. The amount and payee name of the check can be rewritten with the authorization of the drawer

C. Checks used for cash withdrawals can be endorsed and transferred

D. The drawer of the check shall not issue a check that is inconsistent with the signature of the bank reserved for him

Answer ABD. Checks used for cash withdrawals can only be used by the payee to present payment to the payer. Checks used for cash withdrawals cannot be endorsed and transferred.

3. Among the following special deposit accounts, the accounts from which cash withdrawals are not allowed are ().

A. Capital construction funds

B. Unit bank card account

C. Extra-budgetary funds

D. Party and Youth League , Special deposit for trade union funds

The answer is BC. According to regulations, the funds (reserve funds) in the unit's bank card account must be transferred and deposited from its basic deposit account. This account is not allowed to handle cash collection and payment business. Cash withdrawals are not allowed from extra-budgetary funds, securities transaction settlement funds, futures trading margins and special deposit accounts for trust funds.

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

A. Registered prepaid cards can be reported as lost and redeemed, and no validity period can be set

B. Cash cannot be used if the one-time recharge amount exceeds 3,000 yuan

C. Registered prepaid cards purchased by the unit can only be redeemed by the unit

D. Prepaid cards that still have funds remaining after the validity period can be continued to be used through extension, activation, card replacement, etc.

Answer ACD. Prepaid cards are recharged via cash or bank transfer. Credit cards are not allowed to be recharged. If the one-time recharge amount exceeds 5,000 yuan, cash is not allowed.

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

A. Network special merchants refer to special merchants that provide goods or services based on public network information systems

B. Acquirers expand special merchants and do not treat special merchants Real-name management is implemented

C. If the special merchants are individual industrial and commercial households or natural persons, they can use their personal bank settlement accounts with the same name as the acquiring bank card settlement account

D. Special merchant user units If a bank settlement account is used as an acquiring bank card settlement account, the acquiring institution shall also review the documents proving that it legally owns the account

Answer ACD. This question tests the concepts and business management of bank card acquiring. According to regulations, acquirers should follow the "know your customer" principle when expanding special merchants and implement real-name management of special merchants. Therefore option B is incorrect.