成考院校在线答案
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">5、<span lang="EN-US" style="mso-bidi-font-size:10.5pt">“</span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">公允价值变动损益</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt">”</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"">账户</span><span style="mso-bidi-font-size:10.5pt"> </span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">，属于（</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">）账户。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">13、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">某企业经核查发现，由于科技进步等原因其专利权甲已丧失使用价值，不能为企业带来经济利益，应予以转销。该项专利权账面价值为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">500 000</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">元，摊余价值为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">40 000</span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">元，已计提无形资产减值准备</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt">5 000</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"">元，应计入</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">“</span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">营业外支出</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt">”</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"">账户借方的金额为（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">）元。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">1、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";color:black">加速折旧法体现了会计核算的（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:black">）。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">3、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";color:black">企业所持有的无形资产的账面价值高于其可收回金额的，其差额应确认为无形资产减值，贷记（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:black">）账户。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">2、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";color:black;mso-font-kerning:0pt">随同商品出售但不单独计价的包装物的成本作为企业发生的</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";color:black">（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:black">）</span><span style="mso-bidi-font-size:10.5pt; font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:black;mso-font-kerning:0pt">处理。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">9、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";color:black">下列支付结算方式中，同城和异地结算均可使用的是（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:black">）。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="text-indent:21.0pt;mso-char-indent-count:2.0; line-height:20.0pt;mso-line-height-rule:exactly">15、<span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">某企业月终分配工资费用，其中生产工人工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">40 000</span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">元，车间管理人员工资</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt">10 000</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"">元，厂部行政管理人员工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">30 000</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">元，医务及福利部门人员工资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">8 000</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">元。应计入</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">“</span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">制造费用</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt">”</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"">账户借方的工资费用金额为（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">）元。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="text-indent:21.0pt;mso-char-indent-count:2.0; line-height:20.0pt;mso-line-height-rule:exactly">11、<span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-hansi-font-family:Microsoft Yahei;mso-font-kerning: 0pt">A</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-font-kerning:0pt">公司委托某证券公司代理发行新增普通股</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-hansi-font-family:Microsoft Yahei; mso-font-kerning:0pt">1 000</span><span style="mso-bidi-font-size:10.5pt; font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-font-kerning:0pt">万股，每股面值</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-hansi-font-family:Microsoft Yahei; mso-font-kerning:0pt">1</span><span style="mso-bidi-font-size:10.5pt; font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-font-kerning:0pt">元，每股发行价格</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-hansi-font-family:Microsoft Yahei; mso-font-kerning:0pt">3</span><span style="mso-bidi-font-size:10.5pt; font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-font-kerning:0pt">元。双方约定证券公司按发行收入的</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-hansi-font-family:Microsoft Yahei; mso-font-kerning:0pt">3%</span><span style="mso-bidi-font-size:10.5pt; font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-font-kerning:0pt">收取手续费，从发行收入中扣除，假设收到的股款已存入银行，应计入“股本”账户贷方的金额是</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">）万元。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"> <o:p></o:p></span></p> <p class="MsoNormal"><span lang="EN-US"> <o:p> </o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">17、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";color:black">下列固定资产中，应计提折旧的是（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:black">）。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">10、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">为了核算无形资产的摊销情况，企业应当设置（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"><span style="mso-spacerun:yes"> </span></span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman"">）账户。该账户属于</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">“</span><span style="mso-bidi-font-size: 10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">无形资产</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt">”</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"">的调整账户，核算企业对使用寿命有限的无形资产计提的累计摊销。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"> <o:p></o:p></span></p>