成考院校在线答案
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">17、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">我国正处在向社会主义市场经济的<u>上升期</u>，经济改革和政治改革的进程影响了会计改革。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning: 0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">12、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">在长期的历史进程中，会计的理论和方法都有一种国际渗透的趋势（</span><span style="mso-bidi-font-size:10.5pt;font-family:宋体">第<span lang="EN-US">1</span>章知识点<span lang="EN-US">4</span>会计世袭遗产的国际性</span><span style="font-family:Microsoft Yahei;mso-ascii-font-family: "Times New Roman";mso-hansi-font-family:"Times New Roman";color:windowtext">）</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning: 0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">19、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">存货</span><span lang="EN-US" style="color:windowtext">(</span><span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">指在库的</span><span lang="EN-US" style="color:windowtext">)</span><span style="font-family:Microsoft Yahei;mso-ascii-font-family: "Times New Roman";mso-hansi-font-family:"Times New Roman";color:windowtext">按账面与可实现净值孰低法计价，并以先进先出法或平均成本法为基础，而不允许采用后进先出法。</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning: 0pt"> <o:p></o:p></span></p>
- 2022-09-12 [判断] <p class="MsoNormal" align="left" style="margin-bottom:7.5pt;text-align:left; mso-pagination:widow-orphan;background:white">14、<span style="font-family:Microsoft Yahei; mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"; color:windowtext">对于固定资产折旧，多数国家比较流行的还是直线法，这排除在纳税申报中采用加速折旧法。（</span><span style="mso-bidi-font-size:10.5pt;font-family:Microsoft Yahei;color:windowtext">第<span lang="EN-US">8</span>章知识点<span lang="EN-US">8</span>资产与负债会计处理的国际比较</span><span style="font-family:Microsoft Yahei;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family: "Times New Roman";color:windowtext">）</span><span lang="EN-US" style="mso-bidi-font-size:10.5pt;color:windowtext;mso-font-kerning:0pt"> <o:p></o:p></span></p>
- 2022-09-12 [单选] 33、经济合作与发展组织在会计的国际协调化方面发布的重要文件有（ ）
- 2022-09-12 [单选] <p class="22" style="text-align:left;">35、 <span style="font-family:Microsoft Yahei;font-size:10.5000pt;">世纪之交国际会计准则委员会改组后，国际财务报表准则的指定机构是（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;"> </span></p>
- 2022-09-12 [单选] <p class="22" style="mso-para-margin-left:0.0000gd;text-align:left;line-height:20.0000pt;mso-line-height-rule:exactly;">23、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">通过“公认会计原则”，以保护证券市场投资人的利益为主要目的的会计模式是（<font face="Times New Roman"> </font><font face="宋体">）</font></span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [单选] <p class="22" style="mso-para-margin-left:0.0000gd;text-align:left;line-height:20.0000pt;mso-line-height-rule:exactly;">24、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">（ ）不要求确认递延所得税资产</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [单选] <p class="MsoNormal" style="text-align:left;line-height:20.0000pt;mso-line-height-rule:exactly;">25、<span style="mso-spacerun:'yes';font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;">由于家族控制的企业占主导地位，墨西哥公司对自己的信息（ ）。</span><span style="font-family:Microsoft Yahei;font-size:10.5000pt;mso-font-kerning:1.0000pt;"> <o:p></o:p></span></p>
- 2022-09-12 [单选] 39、下列属于北欧会计模式特征的是（ ）