【单选题】【消耗次数:1】
下列项目中不应列入资产负债表中“存货”项目的是( )。
委托代销商品
分期收款发出商品
工程物资
受托代销商品
参考答案:
复制
纠错
相关题目
【多选题】 下列会计科目中,其期末余额应列入资产负债表“存货”项目的有( )。
①  库存商品
②  材料成本差异
③  生产成本
④  委托加工物资
【多选题】 下列各项中,应列入资产负债表“其他应收款”项目的有(  )。
①  应收的出租包装物租金
②  应收的为购货方垫付的运杂费
③  应收的债券投资利息收入
④  应收的各种赔款、罚款
【多选题】 在委托代销商品业务中,委托方确认收入的时点有(  )。
①  委托方在交付商品时
②  委托方在收到代销清单时
③  受托方在支付货款时
④  受托方在收到商品时
【判断题】 发出商品科目的期末余额应并入资产负债表存货项目反映。(  )
①  正确
②  错误
【多选题】 下列关于委托代销商品收入确认的表述中,不正确的有(  )。
①  视同买断方式委托代销商品,应当在收到代销清单时确认收入
②  支付手续费方式委托代销商品,应当在收到代销清单时确认收入
③  委托方支付的手续费应当直接冲减销售商品收入
④  视同买断方式委托代销商品,应当采用实质重于形式要求判断风险报酬是否转移,以确定收入确认的时点和金额
【判断题】 企业采用支付手续费方式委托代销商品,委托方应在发出商品时确认销售商品收入。()
①  正确
②  错误
【判断题】 收取手续费的代销方式下,已发出但尚未收到代销清单的委托代销商品不属于企业的存货。(  )
① 
② 
【单选题】 下列各项中,不应包括在资产负债表“存货”项目的有( )。
①  工程物资          
②  委托加工材料
③  正在加工中的在产品   
④  发出展览的商品
【多选题】 下列各项中,应列入资产负债表“应付利息”项目的有( )。
①  计提的短期借款利息 
②  计提的一次还本付息的债券利息  
③  计提的分期付息到期还本债券利息 
④  计提的分期付息到期还本长期借款利息
【单选题】 下列项目中,属于资产负债表中非流动资产项目的是(  )。
①  应收股利
②  存货
③  长期借款
④  工程物资
随机题目
【多选题】 This story_____________ a very brave (勇敢的) young girl.
①  is to
②  is about
③  concludes
④  concerns
【单选题】 Computer are being used more and more____________ in the world today.
①  extensively
②  expensively
③  exclusively
④  exactly
【单选题】 Anger is a normal emotion that we all feel from time to time. Some people express anger openly in a calm reasonable way. Some explode with anger, and scream and shout. But other people keep their anger inside. They can not or will not express it. This is called repressing anger. Many doctors think that repressing anger is more dangerous to a person’s health than expressing it. They say that when a person is angry, the brain gives out the same hormones (荷尔蒙) as that are produced during tense and nervous situations. They speed the heart rate and raise blood pressure, so the person feels excited and ready to act. Repressing these feelings will only make the feelings continue, and this can lead to many medical problems. To prevent these problems, these doctors suggest letting the anger out by expressing it freely. But recently some other doctors question this. They say that people who express anger repeatedly and violently become, in fact, more but not less angry. And this could cause medical problems. However, some doctors say that both repressing and expressing anger can be dangerous. They believe that those who express anger strongly may be more likely to develop heart diseases, and that those who keep their anger inside may face a greater danger of high blood pressure. Doctors say the solution is to learn how to deal with anger. The first step is to admit that you are angry and to recognize the real cause of the anger, and then to decide if the cause is serious enough to get angry about. If it is, do not express your anger while angry. Wait until your anger has cooled down, and express yourself calmly and reasonably. Doctors also say that a good way to deal with anger is to find humor in the situation that has made you angry, for laughter is much healthier than anger.According to the passage, which of the following about hormones is correct?
①  Hormones will cause people to get anxious.
②  Hormones will increase when one gets angry.
③  The brain produces hormones when one’s blood pressure rises.
④  The brain produces hormones when one has medical problems.
【单选题】 It is no good ___________ to know what you dont know.
①  pretend
②  to pretend
③  pretending
④  pretends
【单选题】 A _________ is ten years
①  decade
②  century
③  millennium
④  dozen
【单选题】 Goats are being hired to do the work of people near San Diego. The fires that occurred in Hillborbough four years ago destroyed thirty homes, most of which have been rebuilt. While people were rebuilding the homes, the grasses and bushes were growing back. The area is now so overgrown in bushes that there is again a major danger of fire.The city government put up bids to remove the bushes. The lowest bid they received was $50,000—and that was if the city provided breakfast and lunch for the workers for the six weeks it would take to clear the overgrown area. The city only wanted to give unlimited coffee and a piece of bread a day for each person. When that offer was rejected, the city asked for help on its website.A sheepherder in Montanta and a goat-keeper in San Bernardino read about the city’s plight(困境)while surfing the Web. They both offered to do the job for $25,000. The city government chose the goat-keeper because he lived closer. When he was told that the city dump(垃圾场)was overflowing , the goat-keeper said, “No problem. My goats will eat everything in your dump, except the car engines, of course.” So, for another $5,000, the city killed two birds with one stone. If all goes well, they will invite the goat-keeper and his “family” back every three years. The goat-keeper said that he would probably visit San Diego while his goats were in the dump.What are the “two birds” that the city government kills with only one stone?
①  Both the sheepherder and goat-keeper will work for the city for $25,000.
②  The danger of fire and providing breakfast and lunch for the work crews.
③  The danger of fire and the overflowing dump.
④  The city government can save some money and the goat-keeper has a new job.
【单选题】 You have to work hard if you want to __________ in your courses.
①  achieve
②  succeed
③  win
④  beat
【单选题】 I will tell you____________ you have to study biology.
①  why
②  which
③  what
④  where
【单选题】 Susan: How do you do, Mrs. White.Mrs. White: How do you do, Susan. I’m glad you can join us. __________
①  Dont be shy.
②  Please feel natural.
③  Make yourself at home.
④  Feel all right here.
【单选题】 I ___________ a short rest before we continue the work.
①  produce
②  publish
③  propose
④  pull