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">19、<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">预收账款业务不多的企业，也可以不设置</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">预收账款</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，而直接将预收账款并入</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">账户的贷方进行核算。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt"> <o:p></o:p></span></p>
- 2024-03-05 [多选] <p style="margin:0cm;margin-bottom:.0001pt;line-height:20.0pt;mso-line-height-rule: exactly;mso-pagination:widow-orphan">21、<span style="font-size:10.5pt; font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">下列属于成本类会计科目的是（</span><span lang="EN-US" style="font-size:10.5pt;color:windowtext"><span style="mso-spacerun:yes"> </span></span><span style="font-size:10.5pt; font-family:Microsoft Yahei;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 style="margin:0cm;margin-bottom:.0001pt;line-height:20.0pt;mso-line-height-rule: exactly;mso-pagination:widow-orphan">22、<span style="font-size:10.5pt; font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman"">资产负债表是（</span><span lang="EN-US" style="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="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"> <o:p></o:p></span></p>
- 2024-03-05 [多选] <p class="MsoNormal" align="left" style="text-align:left;line-height:20.0pt; mso-line-height-rule:exactly;mso-pagination:widow-orphan">23、<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"">下列属于长期负债的是</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <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">26、<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:windowtext;mso-font-kerning:0pt">采用加速折旧法计算固定资产折旧的优点是</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";color:windowtext">（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext"><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:windowtext">）。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <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">28、<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"">反映经营成果的会计要素有（</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>
- 2024-03-05 [多选] <p class="MsoNormal" style="line-height:20.0pt;mso-line-height-rule:exactly; mso-pagination:widow-orphan">30、<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:windowtext">商业汇票按承兑人的不同分为（</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext"><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:windowtext">）。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">31、<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">企业将未到期的应收票据向银行贴现，贴现银行将票据<span class="GramE">到期值</span>扣除贴现息后的余额支付给企业，其中：贴现息＝票据<span class="GramE">到期值</span></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">贴现率</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black;mso-font-kerning:0pt">÷360×</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">贴现天数。</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">33、<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">权益法，是指投资以初始投资成本计量后，在投资持有期间根据投资企业享有被投资单位所有者权益份额的变动对投资的账面价值进行调整的方法。</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";color:black">管理费用，是指企业为筹集生产经营所需资金等而发生的筹资费用。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>