成考院校在线答案
- 2024-03-05 [判断] <p class="MsoNormal" style="mso-pagination:widow-orphan">35、<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"">应付票据到期，企业无力支付票款时，属银行承兑汇票的，应按应付票款账面余额，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"">应付票据</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><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"">短期借款</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。</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"">托收承付结算方式同城和异地均可使用。</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";mso-font-kerning:0pt">已达到预定可使用状态但尚未办理竣工决算的固定资产，应当按照估计价值确定其成本，并计提折旧；待办理竣工决算后再按实际成本调整原来的暂估价值，同时需要调整原已计提的折旧额。</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">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";color:black">应收票据的贴现天数＝贴现日至票据到期日实际天数－</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:black">1</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;mso-font-kerning:0pt">( ) <o:p></o:p></span></p>
- 2024-03-05 [单选] <p class="MsoNormal">1、<span style="font-family:宋体">企业发行股票的溢价收入应计入（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">6、<span style="font-family:宋体">下列项目中，属于应收账款核算范围的是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] 25、所有者权益是指企业资产扣除负债后由所有者享有的（）
- 2024-03-05 [单选] <p class="MsoNormal">20、<span style="font-family:宋体">集中核算是把（</span><span lang="EN-US"> </span><span style="font-family:宋体">）会计工作主要集中在会计部门进行。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">3、<span style="font-family:宋体">下列账户中属于集合分配账户的是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）账户。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">10、<span style="font-family:宋体">资产负债表的编制基础是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>