会电审计习题库 PAGE PAGE 1 -1.查询主营业务收入的凭证 select a.* from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where b.ccode=501 and b.mc0 -2.查询现金收入大于的凭证 select a.* from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where b.ccode=101 and b.md10000 -3.查询现金收入整千元的凭证 select a.* from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where b.ccode=101 and b.md%10000=0 and b.md0 -4.检索出所有赊销收入明细账记录 select a.* from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where a.ccode=501 and a.mc0and b.ccode=113 and b.md0 -5.检索出所有赊销收入凭证 select a.* from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id join GL_accvouch c on a.iperiod=c.iperiod and a.csign=c.csign and a.ino_id=c.ino_id where b.ccode=501 and b.mc0 and c.ccode=113 and c.md0 -6.计算各月的赊销收入 select a.iperiod,SUM(a.mc) from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where a.ccode=501 and a.mc0 and b.ccode=113 and b.md0 group by a.iperiod -7.计算各月的现销收入 select a.iperiod,SUM(a.mc) from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where a.ccode=501 and a.mc0 and b.ccode in (101,10201) and b.md0 group by a.iperiod -8.计算各月收回的销售欠款应收账款 select a.iperiod,SUM(a.mc) from GL_accvouch a join GL_accvouch b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where a.ccode=113 and a.mc0 and b.ccode in (101,10201) group by a.iperiod -9.检查所有确认收入时，未同时提取应交税金的销售收入明细账记录。 create view v1 as select a.* from GL_accvouch a join GL_accvouch b ona.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id whereb.ccode=501 and b.mc0 create view v2 as select a.* from GL_accvouch a join GL_accvouch b ona.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id join GL_accvouch c ona.iperiod=c.iperiod and a.csign=c.csign and a.ino_id=c.ino_id where b.ccode=501 and b.mc0 and c.ccode like 221% and c.mc0 select a.* from v1 a left join v2 b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where a.ccode=501 and a.mc0 and b.iperiod is null -10.检查所有确认收入时，未同时提取应交税金的销售收入凭证。 create view v1 as select a.* from GL_accvouch a join GL_accvouch b ona.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id whereb.ccode=501 and b.mc0 create view v2 as select a.* from GL_accvouch a join GL_accvouch b ona.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id join GL_accvouch c ona.iperiod=c.iperiod and a.csign=c.csign and a.ino_id=c.ino_id where b.ccode=501 and b.mc0 and c.ccode like 221、% and c.mc0 select a.* from v1 a left join v2 b on a.iperiod=b.iperiod and a.csign=b.csign and a.ino_id=b.ino_id where b.ccode is null -11.审计人员检查销售发票所列商品的品名、数量、金额与发货单中所列商品的品名、数量、金额是否一致 create view v3 as select a.SBVID,cInvCode,sum(iQuantity)fpsl,SUM(iNatMoney)fpje from SaleBillVouch a join SaleBillVouchs b on a.SBVID=b.SBVID group by a.SBVID,cInvCode create view v4 as select SBVID,cInvCode,SUM(iQuantity)fhsl,SUM(iNatMoney)hfje from DispatchList a