成考院校在线答案
- 2022-09-12 [单选] <p class="MsoNormal">25、<span style="font-size:12.0pt;font-family:黑体;mso-bidi-font-family: Arial">反映企业在某一特定日期资产、负债及所有者权益情况的会计报表是<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">27、<span style="font-size:12.0pt;font-family:黑体;mso-bidi-font-family: Arial">某企业为增值税一般纳税人，<span lang="EN-US">2019</span>年<span lang="EN-US">11</span>月购入<span lang="EN-US">A</span>材料<span lang="EN-US">1000</span>公斤，增值税专用发票上注明总价款<span lang="EN-US">30000</span>元，增值税税<span lang="EN-US">3900</span>元。该批材料在运输途中发生<span lang="EN-US">2%</span>的合理损耗，实际验收入库<span lang="EN-US">980</span>公斤，入库前发生挑选整理费用<span lang="EN-US">300</span>元。该批入库<span lang="EN-US">A</span>材料的实际总成本为（<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">31、<span style="font-size:12.0pt;font-family:黑体">反映企业一定会计期间现金和现金等价物流入和流出情况的报表是<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">34、<span style="font-size:12.0pt;font-family:黑体">下列事项中，一个会计主体不可能发生的是（<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 [多选] <p class="MsoNormal" style="mso-pagination:widow-orphan">1、<span style="font-size:12.0pt;font-family:黑体;mso-bidi-font-family:Arial">报表使用者通过利润表可以了解以下信息<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">2、<span style="font-size:12.0pt;font-family:黑体">下列各项中属于债权人对财务报表进行分析的目的的有（<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">4、<span style="font-size:12.0pt;font-family:黑体">财务报表按编报的主体不同，可以分为<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 [单选] <p class="MsoNormal">22、<span style="font-size:12.0pt;font-family:黑体;mso-bidi-font-family: Arial">对于银行已经入账而企业尚未入账的未达账项，企业应当<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">35、<span style="font-family:黑体">我国会计年度的起止日期是<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">37、<span style="font-size:12.0pt;font-family:黑体">存货采用先进先出法进行核算的企业，在物价持续上涨的情况下将会使企业<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>