1.【答案】D。
解析：The amount paid in to supplement petty cash at the beginning of each period should be the amount of petty cash spending in the previous period, which is the total of expenditures shown by petty cash vouchers for the previous period. An imprest system for petty cash helps with management of small cash expenditures and reduces the risk of fraud. The value of petty cash at any time is the maximum petty cash balance minus the value of the petty cash vouchers for the period.
知识点：Petty cash
2.【答案】C。
解析：The petty cash book is used to record these transactions in the book-keeping system. The petty cash voucher is a evidence that cash has been issued for an approved item of expense. The receipt is evidence of the amount of the expense.
知识点：Petty cash
