In contrast to the general journal，a special journal is designed to record a specific type of 1 occurring business transaction.For instance，one special journal is the 2 used to record all receipts of cash.In addition to cash receipts journal，the special journals usually include 3 ，4，and 5.

The following duties related to cash business that can not be separated is ( ). A: Cash keeping and cash journal recording B: Cash accounting record and audit supervision C: Approval and execution of cash payment D: Cash keeping and recording of the general cash ledger

The<br/>term cash as used on the statement of cash flows includes all of the<br/>following (<br/>) A: cash<br/>due from customers within 30 days. B: cash on hand. C: cash equivalents. D: cash in bank.

At the end of the day, the cash register's record shows $1,250, but the count of cash in the cash register is $1,245. The correct entry to record the cash sales is A: Debit Cash $1,245; Credit Sales $1,245. B: Debit Cash $1,245; debit Cash Over and Short $5; credit Sales $1,250. C: Debit Cash $1,250; credit Sales $1,250. D: Debit Cash $1,250; credit Sales $1,245, credit Cash Over and Short $5. E: Debit Cash Over and Short $5, credit Sales $5.

At the end of the day, the cash register system shows $3,000 of cash sales, but the count of cash in the register is $2,950. The appropriate journal entry to account for this difference includes: A: Credit to Cash for $50. B: Debit to Cash for $50. C: Credit to Cash Over and Short for $50. D: Debit to Cash Over and Short for $50.

Recovery A: Increase cash B: Decrease cash

In accounting，cash includes cash on hand, cash in banks, and any items that are acceptable for deposit in banks.(2分)

We can determine cash flows by looking at the causes of the changes in all of ________except cash and cash equivalents.

The cash flow ratio is the ratio of ( ) A: net cash inflow to total debt B: gross cash inflow to total debt C: net cash inflow to net debt D: gross cash inflow to net debt

We give 5% discount for ________________. A: cash settlement B: cash payment C: cash D: D/A payment