【判断题】【消耗次数：1】
企业从税后利润中提取盈余公积不属于利润分配的内容。（ ）
①
正确
②
错误
参考答案：
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相关题目
【判断题】
按净利润500000元的10%计提法定盈余公积。该业务的会计分录为：借记“利润分配-提取法定盈余公积” 50000元；贷记“盈余公积” 50000元
①
正确
②
错误
【多选题】
（多选）某企业2013年初未分配利润余额为0，2013实现净利润600000元，以净利润的10％提取法定盈余公积，以8％计提任意盈余公积，向投资者宣告分配现金股利300000元，下列说法中正确的有（）。
①
宣告分配现金股利的账务处理为：借：利润分配——应付现金股利300000贷：应付股利300000
②
2013年末利润分配账户余额为192000元##2013年共提取盈余公积108000元
③
2013年共提取盈余公积108000元
④
提取盈余公积账务处理为：借：利润分配——提取法定盈余公积（提取任意盈余公积）108000贷：盈余公积——法定盈余公积（任意盈余公积）108000
随机题目
【单选题】
正投影法中，投影面、观察者、物体三者相对位置是( )
①
Normal
0
7.8 磅
0
2
false
false
false
EN-US
ZH-CN
X-NONE
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人——面——物
②
Normal
0
7.8 磅
0
2
false
false
false
EN-US
ZH-CN
X-NONE
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物——人——面
③
Normal
0
7.8 磅
0
2
false
false
false
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ZH-CN
X-NONE
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C. 人——物——面
④
Normal
0
7.8 磅
0
2
false
false
false
EN-US
ZH-CN
X-NONE
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面——人——物
【单选题】
当直线、平面与投影面平行时，该投影面上的投影具有( )
①
Normal
0
7.8 磅
0
2
false
false
false
EN-US
ZH-CN
X-NONE
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积聚性
②
Normal
0
7.8 磅
0
2
false
false
false
EN-US
ZH-CN
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真实性
③
Normal
0
7.8 磅
0
2
false
false
false
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ZH-CN
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类似收缩性
④
Normal
0
7.8 磅
0
2
false
false
false
EN-US
ZH-CN
X-NONE
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table.MsoNormalTable
{mso-style-name:普通表格;
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mso-hansi-theme-font:minor-latin;
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收缩性
【单选题】
mso-bidi-font-family:宋体;mso-font-kerning:0pt;mso-ansi-language:EN-US;
mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA;mso-bidi-font-weight:bold">平行剖切面剖视图所用的剖切平面是
①
一个剖切平面
②
两个相交的剖切平面
③
两个剖切平面
④
几个平行的剖切平面
【单选题】
带切口三棱锥的三视图正确的是<img src="https://file.icve.com.cn/ssykt/612/1019/993FEC45F09DCEE161CBCB1E01C2CC55.png"/>
①
<img src="https://file.icve.com.cn/ssykt/182/242/2D93C9C0D7E7C1DB10E4A19FFB151032.png">
②
<img src="https://file.icve.com.cn/ssykt/806/563/C988CDCABF9549CBA1EF8D59C4196DAD.png">
③
<img src="https://file.icve.com.cn/ssykt/781/281/C344661011811700A3609B4D1742E2F6.png">
④
<img src="https://file.icve.com.cn/ssykt/469/867/757D8D6A89B8454C01577E33C252B1AA.png">