【判断题】【消耗次数:1】
固定资产盘亏造成的净损失,应当计入营业外支出。
正确
错误
参考答案:
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相关题目
【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。(  )
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【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。(  )
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【判断题】 固定资产盘亏造成的净损失,应当计入企业的费用。
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②  错误
【判断题】 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。
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【判断题】 经批准转销固定资产盘亏净损失时,账务处理应借记“营业外支出”账户,贷记“固定资产清理”账户。
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【判断题】 (判断)非正常原因造成的存货盘亏损失经批准后应该计入营业外支出。( )
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【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。
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【判断题】 判断:企业因经营业务调整出售固定资产而发生的处置净损失,应记入“营业外支出”科目。()
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【单选题】 下列各项中,企业计入营业外支出的是()。
①  出售闲置设备净损失
②  确认房屋减值损失
③  原材料因管理不善发生的盘亏净损失
④  对外捐赠设备支出
【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
随机题目
【单选题】 — Good morning, Dr Johnsons office. Can I help you?— _______________________.
①  Speaking, please
②  Id like to make an appointment, please
③  Yes, go on
④  No, you cant
【单选题】 I have been looking forward to ____ from my parents.
①  :hear
②  :being heard
③  :be heard
④  :hearing
【单选题】 — David injured his leg playing football yesterday.— Really? ______?
①  Who did that
②  Whats wrong with him
③  How did that happen
④  Why was that
【单选题】 I wont be free ________ I finish this work.
①  :after
②  :until
③  :but
④  :when
【单选题】 --Do you dance? --Yes, I do.--________?--Every weekend.
①  :How hard do you practice
②  :How much do you pay for it
③  :How often do you go dancing
④  :How long do you practice it
【单选题】 --I went to the beach and got plenty of rest. --_______. You looked tired last time I saw you.
①  :I hope so
②  :Really
③  :Im glad you did
④  :The sound was nice
【单选题】 Some famous singers live on the _______from their record sales.
①  :salary
②  :price
③  :bill
④  :income
【单选题】 -- Whos speaking?-- This is Tom_____________.
①  :speaks
②  :spoken
③  :speaking
④  :saying
【单选题】 -- Wow! This is a marvelous room! Ive never known youre so artistic.--______
①  Great, I am very art-conscious.
②  Dont mention it.
③  Thanks for your compliments.
④  Its fine.
【单选题】 — Oh, Im sorry. But I promise Ill be more careful next time.— _______________________.
①  Its nothing
②  Oh, never mind. It doesnt matter
③  Thank you
④  There are no questions