推荐回答(2个)
1.B 待摊费用
2.C 十六世纪中期
3.A 收入发生引起资产增加
4.C 收款凭证、付款凭证、转账凭证
5.A 应收账款
6.A 可比性原则
7.B 后进先出法
8.D 财务费用
9.D 会计假设
10.A 一借一贷
11.B 普通日记帐
12.B 贷方记增加,借方记减少,余额在贷方
13.B 借方40000元
14.A 科目汇总表核算形式
15.B 双方记账的时间不一致
1、根据权责发生制而设置的会计科目是 待摊费用
2、近代会计一般认为起始于 15世纪末期
3、企业销售产品取得收入,款项存入银行的业务,属于下列 收入发生引起资产增加
4、在会计实务中,记账凭证按其所反映的经济内容不同,可分为 收款凭证、付款凭证、转账凭证
5、下列资产负债表项目,需要根据总账所属明细账户的期末余额分析填列的是 应收账款
6、会计核算的一般原则中,要求前后期间提供相互可比的会计信息的原则是 可比性原则
7、下列各种存货发出计价方法中,不利于存货成本日常管理与控制的方法是 后进先出法
8、企业为购买原材料所发生的银行承兑汇票手续费,应计入 财务费用
9、会计的基本前提是对会计领域中的某些不确定因素所作的合乎常理的判断,故又称为 会计假设
10、在下列会计分录中,属于简单会计分录的是 一借一贷
11、目前实际工作中使用的现金日记帐,银行存款日记帐属 特种日记帐
12、在借贷记账法下,负债类账户的结构特点是 贷方记增加,借方记减少,余额在贷方
13、“应收账款”下设三个明细账,其中甲明细账期初余额为借方60000元,贷方本期发生额20000元,借方本期发生额10000元;乙明细账期末是贷方余额20000元,丙明细账是借方余额10000元。该总账的期末余额是 借方40000元
14、科目汇总表核算形式 是会计核算形式中最基本的一种。
15、产生未达账项的原因是 双方记账的时间不一致
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