【判断题】【消耗次数:1】
通常,各类账户期末余额的方向(借方或贷方)与本期增加额登记的方向是一致的。但是,也可能出现不一致。
正确
错误
参考答案:
复制
纠错
相关题目
【判断题】 “应收账款”账户的期末余额=期初余额+本期贷方发生额-本期借方发生额。
①  正确
②  错误
【单选题】 在借贷记账法下,资产类、成本类账户的借方登记增加额,贷方登记减少额,期末余额一般在借方。余额计算公式为:( )。
①  期末贷方余额=期初贷借方余额+本期借方发生额-本期贷方发生额
②  期末贷方余额=期初贷方余额+本期贷方发生额-本期借方发生额
③  期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额
④  期末借方余额=期初贷方余额+本.期贷方发生额-本期借方发生额
【判断题】 一般说来,各类账户的期末余额与记录增加额的一方属同一方向。( )
①  正确
②  错误
【判断题】 一般来说,各类账户的期末余额与记录增加额的一方都在同一方向。
①  正确
②  错误
【判断题】 一般地说,各类账户的期末余额与记录增加额的一方都在同一方向
①  正确
②  错误
【判断题】 标底可以与招标文件不一致。():。
①  正确
②  错误
【多选题】 下列各账户中,期末余额可能在借方也可能在贷方的有( )。
①  预收账款
②  预付账款
③  短期借款
④  预提费用
⑤  管理费用
【单选题】 ( )提出了自我不一致理论。他提出了两种自我不一致:知觉到的现实自我和理想自我之间的不一致、知觉到的现实自我和应该自我之间的不一致。
①  Higgins
②  Strauman
③  Rogers
【单选题】 登记总分类账和所属明细分类账的方向一致是指( )。
①  增加方向一致
②  减少方向一致
③  借贷方向相同
④  期初余额方向一致
【多选题】 (多选)在借贷记账法下,“期末余额=期初余额+本期借方发生额-本期贷方发生额”属于( )类会计科目计算期末余额的公式。
①  资产类
②  负债类
③  所有者权益类
④  成本类
随机题目
【单选题】 it has been revealed that some government leaders _____ their authority and position to getillegal profits for themselves.
①  employ
②  take
③  abuse
④  overlook
【单选题】 In the wife’s eyes, his _____ to their marriage life is far from perfect.
①  requirement
②  commitment
③  participation
④  reflection
【单选题】 I think the private ownership of guns is a _______mistake.
①  wonderful
②  great
③  tragic
④  romantic
【单选题】 America has a lot of _______ weapons now.
①  aggressive
②  expensive
③  passive
④  expressive
【单选题】 My grandfather had suffered from cancer for two years. It was no surprise when I was told that he had _____.
①  passed off
②  passed away
③  passed by
④  passed over
【单选题】 Not only ______ our money, but we were also in danger of losing our lives.
①  we lost
②  lost we
③  we did lose
④  did we lose
【单选题】 We are going to have a singing party tonight. Would you like to join us?___________
①  I’m afraid not, because I have to go to an important meeting.
②  Of course not. I have no idea.
③  No, I can’t.
④  That’s all set.
【单选题】 Use daily writing to ______ your communication skills.
①  track
②  discharge
③  contract
④  enhance
【单选题】 The dean of the Philosophy Department requested that the visiting scholar ______ a lecture on the philosopher Sartre.
①  gave
②  give
③  would give
④  had given
【单选题】 It became harder for women married to diplomats(外交家) to _______ their own interests.
①  pursue
②  replace
③  absorb
④  convince