【判断题】【消耗次数:1】
账户的借方反映资产和负债及所有者权益的增加,贷方反映资产和负债及所有者权益的减少。
正确
错误
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相关题目
【判断题】 账户的借方反映资产和负债及所有者权益的增加,贷方反映资产和负债及所有者权益的减少。( )
①  正确
②  错误
【单选题】 在账户中,用“借方”和“贷方”登记资产和负债、所有者权益的增减数额,按照账户结构,概括地说是( )。
①  “借方”登记资产的增加和负债、所有者权益的减少;“贷方”反之
②  “借方”登记资产和负债、所有者权益的增加;“贷方”反之
③  “借方”登记资产和负债、所有者权益的减少;“贷方”反之
④  “借方”登记资产的减少和负债、所有者权益的增加
【判断题】 资产-负债=所有者权益
①  正确
②  错误
【单选题】 在借贷记账法下,负债、所有者权益账户贷方表明( )。
①  负债、所有者权益和收入增加
②  资产、成本和费用增加
③  负债、所有者权益和收入减少
④  资产、损益减少
【判断题】 资产=所有者权益+负债。(  )
① 
② 
【单选题】 所有者权益是指企业资产扣除负债后由所有者享有的()
①  所有者权益
②  股东权益
③  权益
④  剩余权益
【判断题】 资产与负债及所有者权益之间在数量上必然相等。
①  正确
②  错误
【判断题】 现金资产+非现金资产=负债+所有者权益。(  )
① 
② 
【判断题】 资产负债表是反映企业在一定时期内的资产、负债和所有者权益情况的报表。
①  正确
②  错误
【单选题】 资产、负债、所有者权益之间存在着(????? )关系。
①  相互依存
②  静态动态
③  没有联系
④  各自独立
随机题目
【单选题】 By the middle of the 21st century, the vast majority of the world’s population ____ in cities rather than in the country.
①  are living
②  will be living
③  have lived
④  will have lived
【单选题】 Mary tiptoed over and took the clock away because she hated to hear it ____ when she was trying to go to sleep.
①  sounding
②  ringing
③  ticking
④  humming
【单选题】 Under this ____ pressure some of the rocks even became liquid.
①  intensive
②  weighty
③  intense
④  bulky
【单选题】 The patient was fully ____ during the operation.
①  liberal
②  sensible
③  aware
④  conscious
【单选题】 He might have been killed ____ the timely arrival of the ambulance.
①  but for
②  except for
③  besides
④  except
【单选题】 You must be careful when ___ on the highway.
①  you driving
②  are driving
③  driving
④  you were driving
【单选题】 — We have to stop talking here. Listen, _____! —Hurry up, or we’ ll be late.
①  There goes the bell
②  There does the bell go
③  There the bell goes
④  Goes the bell there
【单选题】 Even if his letter ____ tomorrow, it ____ too late to do anything.
①  will arrive...is
②  should arrive...were
③  arrives...will be
④  arrives...would be
【单选题】 — The water changes into thick ice covering rivers and lakes in winter in Harbin. —_____ in Urumqi and children go skating on it then.
①  So is it
②  So it does
③  So it is
④  So does it
【单选题】 You’ ll have to____ your wrongdoing one day.
①  answer for
②  answer to
③  ask for
④  allow for