成考院校在线答案
- 2022-09-12 [单选] <p class="MsoNormal">37、<span style="font-family:宋体">企业会计要素包括（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] <p class="MsoNormal">18、<span style="font-family:宋体">（</span><span lang="EN-US"> </span><span style="font-family:宋体">）账户的贷方发生额，反映固定资产因磨损而减少的价值。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] 30、所有者权益是指企业资产扣除负债后由所有者享有的（）
- 2022-09-12 [单选] <p class="MsoNormal">34、<span style="font-family:宋体">下列账簿中，要求必须逐日结出余额的是</span><span lang="EN-US">( )</span><span style="font-family:宋体">。</span></p>
- 2022-09-12 [单选] <p class="MsoNormal">29、<span style="font-family:宋体">对会计目标主要有两种学术观点</span><span lang="EN-US">( )</span><span style="font-family:宋体">。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] <p class="MsoNormal">24、<span style="font-family:宋体">下列经济业务发生，不会导致会计等式两边总额发生变化的有</span><span lang="EN-US">( )</span><span style="font-family:宋体">。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] <p class="MsoNormal">20、<span style="font-family:宋体">（</span><span lang="EN-US"> </span><span style="font-family:宋体">）要求同一会计主体在不同时期尽可能采用相同的会计处理方法和程序，便于不同时期会计信息的纵向比较。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] <p class="MsoNormal">35、<span style="font-family:宋体">“待处理财产损益”账户的贷方登记（</span><span lang="EN-US"> </span><span style="font-family:宋体">）。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] <p class="MsoNormal">40、<span style="font-family:宋体">某企业为增值税一般纳税人，材料按计划成本核算，甲材料计划单位成本为</span><span lang="EN-US">35</span><span style="font-family:宋体">元</span><span lang="EN-US">/</span><span style="font-family:宋体">千克，企业购入甲材料</span><span lang="EN-US">500</span><span style="font-family:宋体">千克，增值税专用发票注明的材料价款为</span><span lang="EN-US">17 600</span><span style="font-family:宋体">元，增值税税额为</span><span lang="EN-US">2 992</span><span style="font-family:宋体">元，企业在材料验收入库时实收</span><span lang="EN-US">490</span><span style="font-family:宋体">千克，短缺的</span><span lang="EN-US">10</span><span style="font-family:宋体">千克为运输途中的合理损耗，则该批入库材料的成本差异额为</span><span lang="EN-US">( )</span><span style="font-family:宋体">。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] <p class="MsoNormal">19、<span style="font-family:宋体">持续经营假设对会计工作范围从（</span><span lang="EN-US"> </span><span style="font-family:宋体">）上进行了限制。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>