【判断题】【消耗次数：1】
“本年利润”账户属于所有者权益类账户
①
正确
②
错误
参考答案：
复制
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相关题目
【多选题】
关于“本年利润”账户，下列说法中正确的有（ ）。
①
借方登记期末转入的各项支出额
②
贷方余额为本年实现的净利润额
③
借方余额为本年发生的亏损额
④
年末经结转后该账户没有余额
【多选题】
关于“本年利润”账户，下列说法中正确的有（ ）。
①
借方登记期末转入的各项支出额
②
贷方登记期末转入的各项收入额
③
贷方余额为实现的累计净利润
④
借方余额为发生的累计亏损额
⑤
年末经结转后该账户没有余额
【多选题】
关于“本年利润”账户，下列说法中正确的有（ ）。
①
期末如为贷方余额，表示累计实现的净利润
②
期末如为贷方余额，表示本期实现的利润总额
③
期末如为借方余额，表示累积发生亏损额
④
期末如为贷方余额，表示未分配利润额
⑤
年度内一般有余额
【单选题】
（单选）下列关于本年利润账户的表述中正确的是（）。
①
借方登记转入的营业收入、营业外收入等金额
②
贷方登记转入的营业成本、营业支出等金额
③
年度终了结账后，该账户无余额
④
全年的任何一个月末都不应有余额
【多选题】
下列账户的余额在会计期末时应结转至“本年利润”账户的有（ ）。
①
“管理费用”账户
②
“制造费用”账户
③
“营业外收入”账户
④
“所得税费用”账户
⑤
“营业税金及附加”账户
随机题目
【单选题】
A: Is there a bank near here? B: [填空].
①
Its very far
②
Its here
③
Yes, there is a big one
④
Its very crowded
【单选题】
A: David injured his leg playing football yesterday. B: Really? [填空]
①
Who did that?
②
hats wrong with him
③
How did that happen
④
Why was he so careless?
【单选题】
A: How are you doing？B: [填空].
①
Good night
②
Not so bad. And you?
③
I m pleased.
④
How do you do?
【单选题】
A: Would you like me to feed your cats while youre on your holiday? B: [填空].
①
I appreciate it, but Ive already fed them
②
No problem, I was more than glad to do it
③
Thanks for offering your help, but my sisters going to do it
④
Certainly, feeding cats is my favorite pastime
【单选题】
A: I missed yesterdays basketball final. B: [填空]
①
What a pity!
②
Its a good idea.
③
Remember to bring it next time.
④
Im glad to hear that.
【单选题】
A: May I use your dictionary for a moment? B: [填空].
①
Its well
②
It doesnt matter
③
By all means
④
Here you are
【单选题】
A: Are you feeling better today? B: [填空].
①
There must be something wrong
②
Just have a good rest
③
Yes, thank you, doctor. But I still dont feel good
④
Dont worry about me
【单选题】
A: How about going to dinner at the Mexican restaurant tonight? B: [填空].
①
I like Mexican food
②
Id like to, but I already have plans for tonight
③
Forget it
④
I dont know
【单选题】
A: Bob, [填空]? B: Thats my friend! And beside him, his partner.
①
what is the person over there
②
whos talking over there
③
what are they doing
④
which is that
【单选题】
A: She is running a fever, but now it is under control. B: [填空].
①
She is running fast
②
Her mother does not run
③
She is running away from home
④
I will go and see her after work