【判断题】【消耗次数:1】
固定资产出售或报废的净损益都应计入营业外收入或支出。
正确
错误
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相关题目
【判断题】 固定资产出售、报废、毁损的净损益,均应转入营业外收入。
①  正确
②  错误
【判断题】 固定资产盘亏造成的净损失,应当计入营业外支出。
①  正确
②  错误
【多选题】 下列交易或事项中,应计入营业外支出的有
①  支付的合同违约金
②  发生的债务重组损失
③  向慈善机构支付的捐赠款
④  在建工程建设期间发生的工程物资盘亏损失
【判断题】 处置采用成本模式计量的投资性房地产时,与处置固定资产和无形资产的核算方法相同,其处置损益均计入营业外收入或营业外支出。(  )
① 
② 
【判断题】 企业出售原材料获得的款项扣除其成本后的净额,应当计入营业外收入或营业外支出。( )
①  正确
②  错误
【判断题】 小企业固定资产清查发生盘亏净损失,属于经营损失的计入管理费用非常损失的计入营业外支出。(  )
① 
② 
【判断题】 固定资产盘亏时,扣除保险公司、责任人等赔偿后,盘亏的净损失应该计入营业外支出。(  )
① 
② 
【多选题】 (多选)下列各项中,企业应计入营业外支出的有()
①  固定资产盘亏净损失
②  经营出租固定资产折旧费
③  无形资产处置净损失
④  销售材料成本
【多选题】 以下项目中,应计入营业外支出的有(  )。
①  公益性捐赠支出
②  捐赠利得
③  非常损失
④  盘亏损失
【单选题】 下列各项中,应计入营业外支出的是?
①  公益性捐赠支出
②  短期借款利息
③  广告费
④  计提坏账准备
随机题目
【单选题】 What is the realistic goal of teaching pronunciation?
①  Consistency
②  Intellegibility
③  Communicative efficiency
④  All of the above.
【单选题】 Which type does the following production practice belong to? She sells sea shells on the seashore.
①  Make up sentences
②  Using meaningful context
③  Using pictures
④  Using tongue twisters.
【单选题】 Which type does the following production practice belong to? The students repeat what the teacher says. This activity can practice individual sounds, individual words, groups of words, and sentences.
①  Listen and repeat
②  Fill in the blanks
③  Make up sentences
④  Using meaningful context
【单选题】 What does the falling intonation on the question “where do you live ?” indicate?
①  I am telling you something you do not know
②  I have not finished yet
③  I am asking a genuine question
④  I know you have told me before.
【单选题】 What is reflected as important in the following example? A. Would you please turn down the radio a little bit? B. Sorry. ↘ (no, I do not want to.) Or B. Sorry? ↗ (what did you say?)
①  Stress
②  Intonation
③  Sounds
④  Pitch Part
【单选题】 What does the falling intonation on the statement “he is moved to Glasgow.” indicate?
①  I am telling you something you do not know
②  I have not finished yet
③  I am asking a genuine question
④  I know you have told me before.
【单选题】 Which of the following is true about pronunciation teaching?
①  Learners whose native language has similar sounds are less likely to have problems with pronunciation
②  Learners who have more exposure to English need less focus on pronunciation
③  Beginning Chinese learners of English need a certain degree of focus on pronunciation
④  All of the above.
【单选题】 Which of the following do not belong to minimal pair?
①  Will well
②  Till tell
③  Fill fell
④  Well well.
【单选题】 What are the ways of practicing stress?
①  Use gestures
②  Use the voice
③  Use the blackboard
④  All of the above.
【单选题】 Which of the following belong to pronunciation perception practice?
①  using minimal pairs, odd one out
②  Which order, completion
③  Same or different
④  All of the above.