2. 考研
  3. form account issued A. usually made in the【T1】______ of a check B. A termination notice should be【T2】______ by the personnel d

form account issued A. usually made in the【T1】______ of a check B. A termination notice should be【T2】______ by the personnel d

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问题 form
account
issued
A. usually made in the【T1】______ of a check
B. A termination notice should be【T2】______ by the personnel department
C. payroll checks may be deposited directly in the employee’s checking【T3】______
    The payroll register constitutes the treasurer department’s authority to pay the employees. Payment is【T4】______drawn on the company’s regular bank account.
    Pre-numbered payroll checks should be used, and there should be independent verification of the agreement of the checks with the payroll register in detail and in total.
    Payroll checks should be distributed directly to employees, on proper identification, by treasurer’s department personnel. The checks should not be returned to payroll for distribution since the payroll department would then have control over both preparing and paying the payroll. Alternatively,【T5】______ .
    Payment of employees in cash is the exception rather than the rule. This form of payment is more easily influenced by errors, irregularities, and robbery than payment by check. Following payment, check numbers are entered on the register, the preparation and payment of the payroll are programmed on a computer.
    【T6】______ on the completion of an individual’s employment with the company. Copies of the termination authorization should be sent to the employee’s supervisor and to payroll, and a copy should be filed in the employee’s personnel record. The proper execution of this function is vital in preventing terminated employees from continuing on the payroll. The subsequent diversion of such payroll checks to an unauthorized individual has been responsible for many payroll cheat through the years.
【T4】
选项 A、 
B、 
C、 
答案A
解析 空格前一句的意思为：工薪分录账是财务部门向员工支付工薪的权威。空格后一句的意思为：应采用预先填写数目的工薪支票，而且应该独立验证这些支票与工薪分录账的明细与总额是否符合。所以，A项“工薪以支票形式发放”符合题意。所以，答案是A。
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