成考院校在线答案
- 2024-03-05 [单选] <p class="MsoNormal">7、<span style="font-family:宋体">某企业为增值税一般纳税人,材料按计划成本核算,甲材料计划单位成本为</span><span lang="EN-US">35</span><span style="font-family:宋体">元</span><span lang="EN-US">/</span><span style="font-family:宋体">千克,企业购入甲材料</span><span lang="EN-US">500</span><span style="font-family:宋体">千克,增值税专用发票注明的材料价款为</span><span lang="EN-US">17 600</span><span style="font-family:宋体">元,增值税税额为</span><span lang="EN-US">2 992</span><span style="font-family:宋体">元,企业在材料验收入库时实收</span><span lang="EN-US">490</span><span style="font-family:宋体">千克,短缺的</span><span lang="EN-US">10</span><span style="font-family:宋体">千克为运输途中的合理损耗,则该批入库材料的成本差异额为</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">1、<span style="font-family:宋体">会计对象是指再生产过程中的(</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] 9、会计核算应当遵循()的要求,合理的预计各项资产可能发生的损失。
- 2024-03-05 [单选] <p class="MsoNormal">9、<span style="font-family:宋体">企业会计要素包括(</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">26、<span style="font-family:宋体">“限额领料单”属于(</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">23、<span style="font-family:宋体">(</span><span lang="EN-US"> </span><span style="font-family:宋体">)要求同一会计主体在不同时期尽可能采用相同的会计处理方法和程序,便于不同时期会计信息的纵向比较。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2024-03-05 [单选] <p class="MsoNormal">21、<span style="font-family:宋体">会计在反映各单位经济活动时主要使用</span><span lang="EN-US">( )</span><span style="font-family:宋体">。</span></p>
- 2024-03-05 [单选] <p class="MsoNormal">26、<span style="font-family:宋体">以下哪项不符合借贷记账法的记账规则?(</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">5、<span style="font-family:宋体">下列会计科目中,属于负债类科目的是(</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] <p class="MsoNormal">11、<span style="font-family:宋体">企业法定盈余公积已达到注册资本的(</span><span lang="EN-US"> </span><span style="font-family:宋体">)时可不再提取。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>