51. 在总账系统中，结账处理过程的顺序是(  B  )。                                           

    A. 选择结账月份→结账前检验→结账处理→备份结账前数据                   

    B. 选择结账月份→结账前检验→备份结账前数据→结账处理                   

    C. 选择结账月份→备份结账前数据→结账处理→结账前检验                    

    D. 结账前检验→选择结账月份→备份结账前数据→结账处理                   

52. 在总账系统中，关于往来核算的叙述,正确的是:（ D ）

    A. 往来核算是指会计核算中的资金往来业务

    B. 往来核算是指对所有往来科目进行辅助核算

    C. 任何科目都可进行往来核算

D. 往来科目是指需要进行往来核算辅助核算的科目

53. 在总账系统中，往来帐核算的处理流程是（  B ）。

    A. 凭证处理-->输入期初往来业务-->往来帐管理

    B. 输入期初往来业务-->凭证处理-->往来帐管理

    C. 输入期初往来业务-->往来帐管理-->凭证处理

D. 往来帐管理-->输入期初往来业务--->凭证处理

54．在总账系统中，当一个项目跨部门核算时，为了核算同一项目在不同部门的费用收入情况，在设置会计科目时，将要核算科目的账类设为（  A  ）。

A．项目核算和部门核算

B．项目核算

C．部门核算

D．项目核算或部门核算

55. 在总账系统中，项目定义的次序为（ A  ）。

A. 设置项目核算大类à指定类项目核算科目à定义项目栏目结构à录入所项目名称。

B. 定义项目栏目结构à设置项目核算大类à指定类项目核算科目à录入所项目名称。

C. 设置项目核算大类à指定类项目核算科目à录入所项目名称à定义项目栏目结构。

D. 指定类项目核算科目à设置项目核算大类à定义项目栏目结构à录入所项目名称。

56．在总账系统中，部门项目总账是指（ B ）。

A．某部门、项目下的各费用、收入科目的发生额及余额汇总情况。

B．某部门下各项目的发生额及余额情况。

C．某科目下各项目分类的发生额及余额情况。

D．某项目下的各费用、收入科目的发生额及余额汇总情况。

57．在总账系统中，某项目的各个费用、收入科目的式明细账， 称为（ D ）。

A．部门项目明细账

B．科目明细账

C．项目明细账

D．项目多栏式明细账

58. (D )不属于企业基础信息设置.

A. 客户档案                                                   

B. 部门档案

C. 职员档案

D. 多栏账定义

59.(A )可以作为区分不同账套数据的唯一标识

A. 账套号

B. 账套主管

C. 账套名称

D. 单位名称

60. (C)是相同区分不同操作员的唯一标志.

A. 操作员权限

B. 操作员口令

C. 操作员编号

D. 操作员姓名

61. (A )是一种面向制造业，用来改善和克服制造企业普遍存在的库存量过大、资金周转期长、原材料供应不及时、零部件装配中停工特料等问题的一种生产管理技术。

A. 物料需求计划(MRP)

B. 供应链管理(SCM)

C. 柔性制造系统(FMC)

D. 企业战略管理(SEM)

62.（C）谁有权在系统中建立企业账套.

A. 企业老总

B. 销售总监

C. 系统管理员

D. 账套主管

63.ERP(企业资源计划)，这一观念最初是由(B )提出的.

A. Siemens公司

B. GartnerGroup公司

C. Intel公司

D. Sybase公司

64. ERP是在(D )的基础上产生和发展的一种企业管理系统。

A. 客户关系管理(CRM)

B. 财务业务一体化财务系统

C. 供应链管理系统(ERP)

D. 制造资源计划(MRPII)

                                                                                                                                                                                           

65. 操作权限管理的实质是(D )                                                                                                                                                                                                                                

A. 设置操作员姓名                                                                                                                                                                                                                                            

B. 设置操作员的代码                                                                                                                                                                                                                                          

C. 设置操作员的口令                                                                                                                                                                                                                                          

D. 设置操作员的权限                                                                                                                                                                                                                                          

66. 操作员初始密码由(A )指定.                                                                                                                                                                                                                               

A. 系统管理员                                                                                                                                                                                                                                                

B. 企业老总                                                                                                                                                                                                                                                  

C. 操作员本人                                                                                                                                                                                                                                                

D. 账套主管                                                                                                                                                                                                                                                  

67. 存货管理子系统从(A )角度对存货进行管理                                                                                                                                                                                                                 

A. 资金流与物流                                                                                                                                                                                                                                             

B. 信息流                                                                                                                                                                                                                                                    

C. 资金流                                                                                                                                                                                                                                                    

D. 物流                                                                                                                                                                                                                                                      

68. 对所管辖的账套来说,(B)是级别最高的,拥有所有模块的操作权限.                                                                                                                                                                                            

A. 系统主管                                                                                                                                                                                                                                                  

B. 账套主管                                                                                                                                                                                                                                                  

C. 操作人员                                                                                                                                                                                                                                                  

D. 单位领导                                                                                                                                                                                                                                                  

69. 对为其提供原材料、半成品或零部件的其他企业采取投资自建、投资控股或兼并是一种( A)                                                                                                                                                                        

A.“纵向一体化”的管理模式                                                                                                                                                                                                                                  

B.“横向一体化”的管理模式                                                                                                                                                                                                                                  

C.“综合一体化”的管理模式                                                                                                                                                                                                                                  

D.“局部一体化”的管理模式                                                                                                                                                                                                                                  

70. 对于使用了用友ERP总账系统的老用户来说,建立新年度账后,可以对账套中相关信息进行调整,以下哪项信息不能修改?(B )                                                                                                                                             

A. 凭证类别                                                                                                                                                                                                                                                  

B. 账套启用日期                                                                                                                                                                                                                                              

C. 会计科目                                                                                                                                                                                                                                                 

D. 期初余额                                                                                                                                                                                                                                                 

71. 对于总账系统”审核凭证”功能,下列说法中错误的是(C )                                                                                                                                                                                                      

A. 对于错误的记账凭证,可以通过计算机在凭证上标时”有错”字样                                                                                                                                                                                                  

B. 作废凭证不能被审核,也不能被标错                                                                                                                                                                                                                           

C. 对已审核凭证可以由审核人自己或是会计主管取消审核签字                                                                                                                                                                                                      

D. 审核人和制单人不能是同一人                                                                                                                                                                                                                                

72. 对于总账系统凭证记账功能,下列说法不正确的是(C ).                                                                                                                                                                                                        

A. 如果有不平衡凭证时不能记账                                                                                                                                                                                                                                

B. 记完账后不能整理凭证断号                                                                                                                                                                                                                                  

C. 未审核凭证和作废凭证不能记账                                                                                                                                                                                                                              

D. 第一次记账时,如果期初余额试算不平衡,不能记账                                                                                                                                                                                                              

                                                                                                                                                                                                                               

73. 关于总账系统记账凭证录入功能,下列说法中不正确的是(C )                                                                                                                                                                                                  

A. 当前新增分录完成后,按回车键,系统可以将摘要自动复制到下一分录行                                                                                                                                                                                            B. 对于定义了辅助核算的科目,应在输入每笔分录时,同时输入辅助核算的内容.                                                                                                                                                                                       C. 凭证日期应随凭证号递增而递增,并且大于等于业务日期.                                                                                                                                                                                                        

D. 凭证金额合计栏由计算机自动计算借方科目和贷方科目的金额合计数并显示.                                                                                                                                                                                       

74. 关于总账系统自动转账分录凭证生成,下列说法中不正确的是(C ).                                                                                                                                                                                              

A. 相关自动转账分录只能在某些相关经济业务入账后使用,否则计算金额时会发生差错                                                                                                                                                                                 

B. 独立自动转账分录可以在任何时候用于填制机制凭证                                                                                                                                                                                                            

C. 系统按设定的自动转账分录生成转自由式凭证后自动审核凭证并记账                                                                                                                                                                                             

D. 同一张自动转账凭证,年度内可根据需要多次生成,但每月一般只需结转一次