An imprest system______.

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问题 An imprest system______.

选项 A、records the use of a company’s seal
B、helps to reconcile the cash book with the bank statement
C、helps to control petty cash
D、is part of computerized accounting

答案C

解析 答案为C项。petty cash“小额现金,备用金”。imprest system“定额备用金制度”。企业对一些频繁发生的日常小额零星支出,可建立定额备用金制度加以控制。故本题选C项。
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