成考院校在线答案
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">33、<span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman"; mso-font-kerning:0pt">本月应计提折旧额</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;mso-hansi-font-family:Microsoft Yahei;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-font-kerning:0pt">上月计提折旧额</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;mso-hansi-font-family:Microsoft Yahei;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-font-kerning:0pt">本月增加固定资产应计提折旧额－本月减少固定资产应计提折旧额。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">34、<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"">某企业购入一台不需要安装的设备，</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">取得的增值税专用发票上注明设备买价为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">50 000</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";mso-font-kerning:0pt">元，增值税税额为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">8 500</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">元，另支付运杂费</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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-hansi-font-family:"Times New Roman";mso-font-kerning:0pt">元，款项全部付清。</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"">则该台设备的入账价值为</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt">59 500</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; mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">37、<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"">企业外购原材料发生短缺与损耗，凡<span class="GramE">属运输</span>途中的合理损耗，如由于自然损耗等原因而发生的短缺，应当计入验收入库材料的采购成本中，相应提高入库材料的<span class="GramE">实际单</span>位成本，不再另作账务处理。</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">36、<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">企业自行开发无形资产发生的研发支出，不满足资本化条件的，借记</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">研发支出</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">资本化支出</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">账户，贷记</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">原材料</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">银行存款</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">、</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">应付职工薪酬</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">等账户。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">37、<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"">在计算提取法定盈余公积的基数时，应包括企业年初未分配利润。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">32、<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">净利润</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;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">利润总额－所得税费用。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">39、<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"">在权益法下，长期股权投资应当按照初始投资成本计价。追加或收回投资应当调整长期股权投资的初始投资成本。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">40、<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"">一般纳税人应交增值税税额是根据当期销项税额减当期进项税额计算确定的，即应交增值税税额</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"">当期销项税额－当期准予抵扣的进项税额。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly">7、<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"">企业收到出租包装物的押金时，借记</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"">银行存款</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，贷记（</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">12、<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"">企业医务及福利部门人员的工资应计入（</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。</span></p>