“一借多贷”会计分录属于（ ）。
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7 .购进商品10000元，用银行存款6000元支付部分货款，剩余款项暂欠。该项经济业务中与“库存商品”，科目存在对应关系的会计科目是（ ）。
A 应付账款 B 其他应付款 C 银行存款 D 采购成本
8 .下列说法中，不正确的有（ ）。
A 日记账必须采用三栏式 B 总账最常用的格式为三栏式 C 三栏式明细分类账适用于成本费用类科目的明细核算 D 银行存款日记账应按企业在银行开立的账户和币种分别设置，每个银行账户设置一本日记账
9 .在平行登记法下，总分类账和明细分类科目要同时间登记。（ ）
Y 对 N 错
10 .在科目汇总表账务处理程序下，下列各项中，（ ）不能作为登记总账直接依据。
A 原始凭证 B 汇总记账凭证 C 科目汇总表 D 记账凭证
