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目的:进一步明确权责发生制和收付实现制的区别。 要求 :分析下列经济业务,按下表的要求分别计算收入、费用和利润,比较两种不同的会计处理基础的区别。 某企业六月份发生下列经济业务,分别按权责发生制和收付实现制计算本期收入、费用和利润: 经济业务摘要 权责发生制 收付实现制 收入 费用 收入 费用 1、销售商品一批30 000元,款项收回。 2.销售商品一批 50 000元,款项尚未收回。 3.收到上月销货款60 000元。 4.支付下半年度财产保险费6 000元。 5.支付本月职工工资4 000元。 6.交纳上月未交税金3 000元。 7.收到上半年出租房屋租金12 000元。 8.计提本月税金2 000元,款项尚未交纳。 9.支付二季度借款的全部利息6 000元。 10、收到购货单位订货款10 000元,合同约定下月发货。 11、向供货单位支付上月的购进入库的货款30 000元。 合计 利润
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参考答案：
举一反三
【单选题】The word 'significant' in Paragraph 3 most probably means______.
A.
responsible
B.
meaningful
C.
fatal
D.
harmful
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【单选题】某企业为增值税小规模纳税人,该企业购入一批原材料,取得增值税专用发票上注明的价款为150万元,增值税税额为24万元,另付运费1万元,取得增值税专用发票上注明的增值税税额为0.1万元,不考虑其他因素,该批原材料的入账成本为( )万元
A.
174
B.
151
C.
175
D.
175.1
查看完整题目与答案
【单选题】The most significant idea of the Renaissance is ______.
A.
humanism
B.
realism
C.
naturalism
D.
skepticism
查看完整题目与答案
【单选题】It is implied that one of the most significant changes in higher education in the past decade is ______.
A.
the brand
B.
the college names
C.
the concept of marketing
D.
list of majors.
查看完整题目与答案
【单选题】The finding of the study is most significant in that learning__________．
A.
is full of fun
B.
is visualized
C.
happens unconsciously
D.
becomes unnecessary
查看完整题目与答案
【单选题】The most significant finding of the original research was ______.
A.
lighting had no consistent effect on production
B.
production sometimes increased when lighting was reduced to the level of ordinary moonlight
C.
that lighting was no more important than the other factors of temperature and humidity
D.
the results were unexpected and confusing
查看完整题目与答案
【单选题】The television is of great _____________(significant) in most American homes.
A.
significance
B.
significant
查看完整题目与答案
【单选题】A公司为增值税一般纳税人。购入原材料150公斤，收到的增值税专用发票注明价款900万元，增值税额153万元；另发生运输费用9万元(不考虑抵扣因素)，包装费3万元，途中保险费用2．7万元。原材料运抵企业后，验收入库原材料为148公斤，运输途中发生合理损耗2公斤。不考虑其他因素，则该批原材料入账价值为( )万元。
A.
911．70
B.
913．35
C.
914．07
D.
914．70
查看完整题目与答案
【单选题】A公司为增值税一般纳税企业。购入原材料150公斤，收到的增值税专用发票注明价款900万元,增值税税额153万元;另发生运输费用9万元(不考虑抵扣因素)，包装费3万元，途中保险费用2.7万元。原材料运抵企业后，验收入库原材料为148公斤，运输途中发生合理损耗2公斤。不考虑其他因素，则该批原材料入账价值为( )万元。
A.
911.70
B.
913.35
C.
914.07
D.
914.70
查看完整题目与答案
【单选题】The most significant phrases appeared to denote that Russia was 'already broken' and would 'never rise again'.
A.
indicate
B.
announce
C.
analyze
D.
hold
查看完整题目与答案
相关题目：
【单选题】The word 'significant' in Paragraph 3 most probably means______.
A.
responsible
B.
meaningful
C.
fatal
D.
harmful
查看完整题目与答案
【单选题】某企业为增值税小规模纳税人,该企业购入一批原材料,取得增值税专用发票上注明的价款为150万元,增值税税额为24万元,另付运费1万元,取得增值税专用发票上注明的增值税税额为0.1万元,不考虑其他因素,该批原材料的入账成本为( )万元
A.
174
B.
151
C.
175
D.
175.1
查看完整题目与答案
【单选题】The most significant idea of the Renaissance is ______.
A.
humanism
B.
realism
C.
naturalism
D.
skepticism
查看完整题目与答案
【单选题】It is implied that one of the most significant changes in higher education in the past decade is ______.
A.
the brand
B.
the college names
C.
the concept of marketing
D.
list of majors.
查看完整题目与答案
【单选题】The finding of the study is most significant in that learning__________．
A.
is full of fun
B.
is visualized
C.
happens unconsciously
D.
becomes unnecessary
查看完整题目与答案
【单选题】The most significant finding of the original research was ______.
A.
lighting had no consistent effect on production
B.
production sometimes increased when lighting was reduced to the level of ordinary moonlight
C.
that lighting was no more important than the other factors of temperature and humidity
D.
the results were unexpected and confusing
查看完整题目与答案
【单选题】The television is of great _____________(significant) in most American homes.
A.
significance
B.
significant
查看完整题目与答案
【单选题】A公司为增值税一般纳税人。购入原材料150公斤，收到的增值税专用发票注明价款900万元，增值税额153万元；另发生运输费用9万元(不考虑抵扣因素)，包装费3万元，途中保险费用2．7万元。原材料运抵企业后，验收入库原材料为148公斤，运输途中发生合理损耗2公斤。不考虑其他因素，则该批原材料入账价值为( )万元。
A.
911．70
B.
913．35
C.
914．07
D.
914．70
查看完整题目与答案
【单选题】A公司为增值税一般纳税企业。购入原材料150公斤，收到的增值税专用发票注明价款900万元,增值税税额153万元;另发生运输费用9万元(不考虑抵扣因素)，包装费3万元，途中保险费用2.7万元。原材料运抵企业后，验收入库原材料为148公斤，运输途中发生合理损耗2公斤。不考虑其他因素，则该批原材料入账价值为( )万元。
A.
911.70
B.
913.35
C.
914.07
D.
914.70
查看完整题目与答案
【单选题】The most significant phrases appeared to denote that Russia was 'already broken' and would 'never rise again'.
A.
indicate
B.
announce
C.
analyze
D.
hold
查看完整题目与答案
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