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请教：2007年江苏会计从业资格（会计基础）真题试卷第1大题第14小题如何解答？

【题目描述】

填制原始凭证时应做到大小写数字符合规范、填写正确，如大写金额为“叁仟零捌元肆角整”，其小写金额应为( )。A．3008.40元

B．3008.40元

C．￥3008.4

D．3008.40

【我提交的答案】： C

【参考答案与解析】：

正确答案：D

答案分析：

解析：填制原始凭证要求手写规范、清楚。小写金额用阿拉伯数字逐个小写，不得写连笔字。在金额前要填写人民币符号“￥”，人民币符号“￥”与阿拉伯数字之间不得留有空白。

原始凭证的相关考点是常考的内容，考生应该加以重视。

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