成考院校在线答案
- 2022-09-12 [多选] <p class="MsoNormal">1、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">财务报表是对企业</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">（ ）</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">的结构性表述。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="MsoNormal">10、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">我国规定固定资产折旧的计算方法有（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="MsoNormal" style="line-height:20.0000pt;mso-line-height-rule:exactly;">2、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">通常按照企业发生的经济业务的性质，可以将企业一定时期产生的现金流量分为以下三类：</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="MsoNormal" style="line-height:20.0000pt;mso-line-height-rule:exactly;">6、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">下列关于售价金额核算法的说法正确的是</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="MsoNormal">5、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">下列关于增值税的说法正确是</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="22">4、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">期间费用主要包括（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal">12、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">应付票据到期，企业无力支付票款时，属银行承兑汇票的，应按应付票款账面余额，借记“应付票据”账户，贷记“短期借款”账户。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal">15、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">提前报废的固定资产应补提折旧。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal">11、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">融资租赁方式租入的固定资产不计提折旧。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" style="line-height:20.0000pt;mso-line-height-rule:exactly;">13、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">企业将应收债权作为质押取得借款，应将从银行等金融机构获得的借款确认为短期借款等核算。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>