简答题\n Expenses paid from petty cash are not recorded in the accounting records until the fund is replenished.\n简答题\n Which of the following is not an objective of efficient cash management? A、To avoid cash shortages so that necesary payments can be made on time. B、To avoid excessive amounts of cash in checking accounts. C、To eliminate the need for the business to borrow cash at any time. D、To prevent loss from theft or fraud. \n简答题\n The bank reconciliation shoudl be prepared by a person other than the cashier. \n简答题\n Guangli Co. Ltd. established a ￥500 petty cash fund several months ago and replenishes it at the end of each month. During the first two weeks of March, ￥285 was disbursed from the petty cash box for miscellaneous items. If a surprise count of the fund is made on March 15, the petty cash box should contain ____ A、￥500 cash. B、￥215 cash. C、￥215 cash left for March plus ￥500 cash for each month since creation of the petty cash fund. D、￥215 cash and receipts for ￥285 in expenditures.\n简答题\n The primary purpose of a petty cash fund is for convenience. \n简答题\n Short-term, highly liquid investments may be included with cash on the balance sheet.\n简答题\n Enclosed with the bank statement received by Sunlight Company at March 31 was an NSF check for $600. No entry has yet been made by the company to reflect the bank's action in charging back the NSF check. During preparation of the bank reconciliation, the NSF check should be ____ A、deducted from the balance per the depositor's records. B、deducted from the balance per the bank statement. C、added to the balance per the bank statement. D、added to the balance per the depositor's records.\n简答题\n Which of the following items would cause cash per the bank statement to be smaller than the balance of cash shown in the accounting records? A、Deposits in transit. B、Interest earned on the average balance of the checking accounting. C、Check no. 600, in the amount of 308.90. D、Outstanding checks.\n简答题\n The bookkeeper prepared a check for 86. When preparing the bank reconciliation, this should be corrected by A、adding 18 from the bank balance. C、adding 18 from the book balance.\n简答题\n In order for a company's accounting records to be up-to-date and accurate after a bank reconciliation has been completed, journal entries should be made for any service charges by the bank and for any outstanding checks.\n