成考院校在线答案
- 2024-03-05 [单选] <p class="MsoNormal">20、<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"">利润表是（</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"">）。</span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">14、<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"">企业应收的各种罚款，应记入（</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">4、<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">企业收到国内外某单位捐赠的一台设备，应记人（</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></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">16、<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"">下列不属于企业具体会计准则的是（</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"">）。</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">18、<span lang="EN-US" style="mso-bidi-font-size:10.5pt; color:black;mso-font-kerning:0pt">ABC</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">有限责任公司由</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;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-hansi-font-family:"Times New Roman"; color:black;mso-font-kerning:0pt">、</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;color:black;mso-font-kerning:0pt">B</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">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning:0pt">C</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">三位股东各投资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning: 0pt">50</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">万元设立。设立时实收资本为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning:0pt">150</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">万元。经过四年经营后，该公司留存收益为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning: 0pt">100</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">万元，此时又有</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning:0pt">D</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">投资者要加入该公司，并表示愿意出资</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning: 0pt">80</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">万元，享有与</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;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-hansi-font-family:"Times New Roman";color:black;mso-font-kerning:0pt">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning: 0pt">B</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">、</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;color:black;mso-font-kerning:0pt">C</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">三位股东同等的权利，三位股东表示同意。该公司应记入</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning: 0pt">“</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">资本公积</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning:0pt">”</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">账户贷方的金额为</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">）万元</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">。</span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">6、<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";mso-font-kerning:0pt">转账后，</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"">本年利润</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;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-hansi-font-family:"Times New Roman";mso-font-kerning:0pt">如为借方余额，反映本年度</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><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"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">8、<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";mso-font-kerning:0pt">企业计提的固定资产折旧，应根据固定资产的使用地点和用途记入下列有关成本费用账户</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><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"> <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal">16、<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"">应付账款存在现金折扣的，应先按发票上记载的应付金额记账，即按不扣除折扣金额入账，待实际发生折扣时，再将折扣金额计入当期（</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"">）。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [多选] <p class="MsoPlainText" style="margin:0cm;margin-bottom:.0001pt;line-height: 20.0pt;mso-line-height-rule:exactly">29、<span style="font-size:10.5pt; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">原材料采购成本的组成内容有（</span><span lang="EN-US" style="font-size: 10.5pt;font-family:"Times New Roman",serif;color:windowtext"><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span><span style="mso-spacerun:yes"> </span></span><span style="font-size:10.5pt;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">）。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext"> <o:p></o:p></span></p>
- 2024-03-05 [多选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly; mso-pagination:widow-orphan">22、<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"">企业销售商品收入同时满足以下条件才能予以确认：（</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"">）</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning: 0pt"> <o:p></o:p></span></p>