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【简答题】
某小规模纳税人企业20X2年12月在存货清查中发生下列经济业务: (1) 15 日,A种原材料250千克,每千克成本为16元,原因待查。 (2) 15 日,B种原材料盘亏550千克,每千克成本为10元; C种原材料盘亏700千克,每千克成本为5元。 (3) 上述A材料经查系发料差错所致,31 日报经批准后冲减当期管理费用。 (4) 上述B材料盘亏经查系意外灾害所致,可收回残料500元;C材料盘亏经查系经营管理不善造成,追究责任,由过失人负担30%,其余部分作为一般经营损失处理。31日报经批准后,同意按上述原因进行账务处理。 要求:根据以上经济业务编制有计分录。
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参考答案:
举一反三
【判断题】为了反映完工产品成本构成情况,分配生产费用时,应按成本项目分别核算。 ( )
A.
正确
B.
错误
【单选题】第三节 短文理解2 阅读下列短文,从[A]、[B]、[C]三个选项中选择一个正确答案。 'I would almost rather see you dead. 'Robert S. Cassatt, a leading banker of Philadelphia, shouted when his twenty-year-old eldest daughter announced that s...
A.
He feared for her life.
B.
He was very angry.
C.
He nearly killed her.
【判断题】为了反映完工产品成本构成情况,分配生产费用,应按成本项目分别计算。( )
A.
正确
B.
错误
【单选题】It is not within the scope of this article to present test procedures in detail, but rather ______ a brief outline of each and the significance of the results.
A.
giving
B.
given
C.
to give
D.
gives
【单选题】The most immediately apparent form. of environmental pollution is _____.
A.
physical rather than aesthetic
B.
aesthetic rather than physical
C.
psychological rather than technological
D.
technological rather than psychological
【单选题】下列各项业务中,最终能引起企业资产和所有者权益总额发生变动的业务是( )。
A.
支付现金股利
B.
向银行借入款项存入银行存款户
C.
资本公积转增资本
D.
接受资产捐赠
【判断题】为了反映完工产品成本构成情况,分配生产费用时,应按成本项目分别计算。
A.
正确
B.
错误
【判断题】为了反映完工产品成本构成情况,分配生产费用时,应按照成本项目分别核算。
A.
正确
B.
错误
【简答题】______ linguistics is concerned with language as an instrument of social interaction rather than a system that is isolated.
【单选题】According to the passage, which of the following is true?
A.
It is the teachers' needs rather than the students' that really count in Wesleyan.
B.
The technology program provides scholarship for high ability freshmen.
C.
The cancel of the nursing program hinders Wesleyan from recruiting students.
D.
Online applications are still required if students want to enter Wesleyan.
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