【多选题】【消耗次数:1】
下列总分类科目中,可以不设制明细科目的有( )。
现金
银行存款
应付账款
应收账款
短期借款
参考答案:
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相关题目
【判断题】 “应付账款”项目,应当根据“应付账款”“预收账款”等科目所属明细科目期末贷方余额合计填列。
①  正确
②  错误
【判断题】 “应付票据及应付账款”项目,应当根据“应付票据”“应付账款”“预收账款”等科目所属明细科目期末贷方余额合计填列。
①  正确
②  错误
【判断题】 预收账款属于流动负债,因此,如果企业不单设预收账款,可以将预收账款并入应付账款科目核算。( )
①  正确
②  错误
【单选题】 企业确实无法支付的应付账款,应从”应付账款“科目转入( )。
①  其他业务收入
②  营业外收入
③  资本公积
④  盈余公积
【判断题】 新制度设置了“应付账款”科目,其核算范围与原账中“应付账款”科目的核算范围相同。(  )
① 
② 
【判断题】 “应收票据及应收账款”项目,应当根据“应收票据”“应收账款”“预付账款”等科目所属明细科目期末借方余额合计填列。
①  正确
②  错误
【判断题】 企业转销无法支付的应付账款,借记“应付账款”科目,贷记“资本公积”科目。( )
①  正确
②  错误
【判断题】 资产负债表中的“应付账款”项目,应根据“应付账款”和“预付账款”两个科目所属的相关明细科目的期末借方余额合计数填列。
①  正确
②  错误
【单选题】 预付账款不多的企业,可以不设“预付账款”科目,而将预付账款记入( )。
①  “应收账款”科目的借方
②  “应收账款”科目的贷方
③  “应付账款”科目的借方
④  “应付账款”科目的贷方
【判断题】 资产负债表中的“应收账款”项目,应根据“应收账款”和“预付账款”科目所属明细科目的借方余额合计数填列。( )
①  正确
②  错误
随机题目
【单选题】 I was told yesterday that the company ___ me to Rome next week for a business conference.
①  ?should have sent
②  ?was going to send
③  ?should be sending
④  ?should send
【单选题】 If it is fine tomorrow, we ___ a football match.
①  have
②  will have
③  has
④  shall has
【单选题】 I went to the doctor’s yesterday. I had to wait for half an hour before he ___ see me.
①  ?can
②  ?may
③  ?might
④  ?could
【单选题】 If they ___ to do this work, he might do it some other way.
①  were
②  should
③  will
④  can
【单选题】 He was a good swimmer so he ___ swim to the river bank when the boat sank.
①  could
②  might
③  should
④  was able to
【单选题】 No sooner ___ he arrived home than he ___ to start on another journey.
①  has; was asked
②  have; were asked
③  had; is asked
④  had; was asked
【单选题】 This pencil is ______ than that one.
①  longest
②  long
③  longer
④  as long
【单选题】 This book is ______ that one, but ______ than that one.
①  as difficult as; expensive
②  as more difficult as; more expensive
③  as difficult as; more expensive
④  more difficult as; as expensive
【单选题】 I think the story is not so ______ as that one.
①  Interesting
②  interested
③  more interesting
④  most interesting
【单选题】 This box is ______ that one.
①  heavy than
②  so heavy than
③  heavier as
④  as heavy as