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判断并更正错账。某企业发生以下经济业务均已填制记账凭证并据以登入账簿: (1)企业向银行借入一笔短期借款,款项为50000元,原凭证为: 借:银行存款 45000 贷:短期借款 45000 (2)企业向外单位出售一批产品,价款20000元,增值税3400元,款项尚未收到。原凭证为: 借:主营业务收入 20000 税费一增值税 (销项税额)3400 贷:应收账款 23400 (3)企业从银行提取现金2000元。原凭证为: 借:库存现金 2000 贷:银行存款 2000 根据凭证记账时,现金日记账收入栏记录为 2200元 (4)企业收到外单位前欠货款30,000元,已存入银行。原凭证为: 借:银行存款 300000 贷:应收账款 300000 要求:指明以上错账的类型与适用更正方法,需编制更正分录。
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举一反三
【单选题】Apart from the characteristics of basic vocabulary, native words have two other features, namely .
A.
productivity and stability
B.
neutrality in style and high frequency in use
C.
collocability and polysemy
D.
formality and arbitrariness
【简答题】Apart from his native language English, the student of English Local History will need a faint ( ) with three other languages.
【简答题】Everyone knows that you can study the English language for years and still not understand a native speaker of English. Well, here’s a secret for you: a lot of British people can’t understand each othe...
【单选题】急性化脓性腹膜炎病人术后，采取半卧位的目的，哪项是错误的
A.
减少毒素吸收，防止感染性休克发生
B.
增加肺活量，减少肺部并发症
C.
渗出物流至盆腔，吸收快，避免形成盆腔脓肿
D.
腹肌松弛，减少切口疼痛
E.
减少膈下脓肿发生的机会
【简答题】Apart
from “Native Americans” —( 1 ),
all Americans have ancestors who were immigrants. The United States has ( 2 ) the home of immigrants from all
over the world. Some immigrants co...
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