成考院校在线答案
- 2022-09-12 [单选] <p class="MsoNormal">33、<span style="font-size:12.0pt;font-family:黑体">交易性金融资产<span class="GramE">期末应</span>采用（ <span lang="EN-US"><span style="mso-spacerun:yes"> </span></span>）计量。<span lang="EN-US"> <o:p></o:p></span></span></p>
- 2022-09-12 [单选] <p class="MsoNormal">30、<span style="font-size:12.0pt;font-family:黑体">下列会计科目中，属于损益类科目的是（ ）。</span><span lang="EN-US" style="font-family:黑体"> <o:p></o:p></span></p>
- 2022-09-12 [单选] <p class="MsoNormal">36、<span style="font-family:黑体">企业不可用于转增资本的项目是<span lang="EN-US">(<span style="mso-spacerun:yes"> </span>)</span>。<span lang="EN-US"> <o:p></o:p></span></span></p>
- 2022-09-12 [单选] <p class="MsoNormal">26、<span style="font-size:12.0pt;font-family:黑体">企业外购固定资产时，在达到预定可使用状态前发生的可直接归属于该资产的其他支出，如运输费、装卸费、安装费和专业人员服务费等，正确的会计处理是<span lang="EN-US"> (<span style="mso-spacerun:yes"> </span>)</span>。<span lang="EN-US"><span style="mso-spacerun:yes"> </span></span></span><span lang="EN-US" style="font-family:黑体"> <o:p></o:p></span></p>
- 2022-09-12 [单选] <p class="MsoNormal">38、<span style="font-size:12.0pt;font-family:黑体">利润表编制的依据是<span lang="EN-US"> (<span style="mso-spacerun:yes"> </span>)</span></span><span style="font-size:12.0pt;font-family:黑体;mso-bidi-font-family:Arial">。</span><span lang="EN-US" style="font-family:黑体"> <o:p></o:p></span></p>
- 2022-09-12 [单选] <p class="MsoNormal">37、<span style="mso-bidi-font-size:10.5pt;font-family:黑体">下列各项中，应确认为公允价值变动损益的事项有（<span lang="EN-US"><span style="mso-spacerun:yes"> </span></span>）。<span lang="EN-US"> <o:p></o:p></span></span></p>
- 2022-09-12 [单选] <p class="MsoNormal">28、<span style="font-family:黑体">下列各项中，不会影响利润总额增减变化的是（<span lang="EN-US"><span style="mso-spacerun:yes"> </span></span>）。<span lang="EN-US"> <o:p></o:p></span></span></p>
- 2022-09-12 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan">2、<span style="mso-bidi-font-size:10.5pt;font-family:黑体;mso-font-kerning:0pt">下列账户中，借方记增加，贷方<span class="GramE">记减少</span>的有<span lang="EN-US">(<span style="mso-spacerun:yes"> </span>)</span>。<span lang="EN-US"> <o:p></o:p></span></span></p>
- 2022-09-12 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan">5、<span style="font-size:12.0pt;font-family:黑体">采用自营方式建造固定资产的情况下，下列项目中应计入固定资产取得成本的有<span lang="EN-US"> (<span style="mso-spacerun:yes"> </span>)</span>。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:黑体;mso-font-kerning: 0pt"> <o:p></o:p></span></p>
- 2022-09-12 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan">9、<span style="font-size:12.0pt;font-family:黑体;mso-bidi-font-family:Arial">企业应当在职工为其提供服务的会计期间，将应付的职工薪<span class="GramE">酬</span>确认为负债，并根据职工提供服务的收益对象，分别下列情况处理：<span lang="EN-US">(<span style="mso-spacerun:yes"> </span>)</span>。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;font-family:黑体;mso-font-kerning:0pt"> <o:p></o:p></span></p>