成考院校在线答案
- 2022-09-12 [多选] <p class="21">2、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">坏账损失有两种会计核算方法：（ ）。</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;">17、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">“银行存款日记账”应定期与“银行对账单”核对，至少每年核对一次。企业银行存款账面余额与银行对账单余额之间如有差额，应编制“银行存款余额调节表”调节相符。</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;">12、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">公司制企业的法定公积金按照税后利润的25%的比例提取，非公司制企业也可按照超过10%的比例提取。</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">14、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">调整事项是指资产负债表日后才发生的事项。</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">13、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">按现行规定，企业收到商业汇票，无论是否带息，均按应收票据的票面价值入账。</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">17、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">托收承付结算方式同城和异地均可使用。</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">22、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">股份有限公司经批准用</span><span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">资本公积转增资本时，应编制的会计分录是</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:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [单选] <p class="MsoNormal">29、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">利润表是（ ）。</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">26、<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;">是企业销售商品和材料、提供劳务的过程中发生的各种费用</span><span style="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">7、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:0.0000pt;">财务报表至少应当包括下列组成部分：</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>