成考院校在线答案
- 2022-09-12 [单选] <p class="MsoNormal">27、<span style="font-family:宋体">企业法定盈余公积已达到注册资本的（</span><span lang="EN-US"> </span><span style="font-family:宋体">）时可不再提取。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [单选] <p class="MsoNormal">33、<span style="font-family:宋体">下列会计科目中，属于负债类科目的是（</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">31、<span style="font-family:宋体">下列账户中属于集合分配账户的是（</span><span lang="EN-US"> </span><span style="font-family:宋体">）账户。</span></p> <p class="MsoNormal"><span lang="EN-US" style="font-size:12.0pt"> </span></p>
- 2022-09-12 [多选] <p class="MsoNormal">3、<span style="font-family:宋体">下列项目中，属于资本性支出的内容有</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 [多选] <p class="MsoNormal">4、<span style="font-family:宋体">企业购入材料一批，货款已付，材料验收入库，则应编制的会计凭证有</span><span lang="EN-US">( )</span><span style="font-family:宋体">。</span></p>
- 2022-09-12 [多选] <p class="MsoNormal">5、<span style="font-family:宋体">下列结算方式中，可以进行异地结算的有（</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 [多选] <p class="MsoNormal">8、<span style="font-family:宋体">企业用现金支付某职工报销的医药费</span><span lang="EN-US">78</span><span style="font-family:宋体">元，会计人员编制的付款凭证为借记应付福利费</span><span lang="EN-US">87</span><span style="font-family:宋体">元，贷记现金</span><span lang="EN-US">87</span><span style="font-family:宋体">元，并登记入账。对当年发生的该项记账错误不应采用的更正方法是（</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 [多选] <p class="MsoNormal">14、<span style="font-family:宋体">下列可作为原始凭证，据以调整账簿记录的有</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">22、<span style="font-family:宋体">某企业</span><span lang="EN-US">6</span><span style="font-family:宋体">月份发生下列业务：①支付上个月水电费</span><span lang="EN-US">2400</span><span style="font-family:宋体">元；②预付下半年的房租</span><span lang="EN-US">1500</span><span style="font-family:宋体">元；③预提本月借款利息</span><span lang="EN-US">600</span><span style="font-family:宋体">元；④计提本月折旧</span><span lang="EN-US">480</span><span style="font-family:宋体">元，则按权责发生制和收付实现制计算的本月费用分别为</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">23、<span style="font-family:宋体">（</span><span lang="EN-US"> </span><span style="font-family:宋体">）被称为会计循环。</span></p>