成考院校在线答案
- 2022-09-12 [单选] <p class="MsoNormal">21、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">转账后，</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">“本年利润”账户</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">如为借方余额，反映</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 [单选] <p class="21">37、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">企业应收的赔款，发生时应记入“（ ）”账户的借方。</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 [单选] <p class="MsoNormal">35、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">存货清查时，如有盘盈、盘亏和毁损等情况，应通过“（ ）”账户进行核算。</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 [单选] <p class="22">34、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">下列固定资产中，应计提折旧的是（ ）。</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 [单选] <p class="MsoNormal">36、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">财务会计必须遵循（ ）这一基本模式，按照一定的程序，按照企业会计准则的要求对日常经济业务进行处理。</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 [单选] <p class="MsoNormal">30、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">对于盘亏的存货，属于定额内损耗以及存货日常收发计量上的差错，即正常损失，经批准后转作</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:0.0000pt;">。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p><p class="MsoNormal"><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="mso-pagination:widow-orphan;text-align:left;line-height:20.0000pt;mso-line-height-rule:exactly;">8、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">下列属于长期负债的是</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:0.0000pt;">。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="20">9、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">费用按经济用途进行分类，可以分为两类：（ ）。</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">6、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">长期借款按借款条件分类，可以分为：</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:0.0000pt;">。</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;">8、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">符合下列条件之一的应收账款，应作为坏账处理：</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:0.0000pt;"> <o:p></o:p></span></p>