【判断题】【消耗次数:1】
利润表的编制原理是收入-费用=利润
正确
错误
参考答案:
复制
纠错
相关题目
【单选题】 利润表编制的依据是()。
①  借方余额账户
②  贷方余额账户
③  损益类账户的发生额
④  资产类账户的发生额
【判断题】 因同一控制下的企业合并增加的子公司,编制合并利润表时应将该子公司合并日至报告期末的收入、费用和利润纳入合并利润表。( )
①  正确
②  错误
【判断题】 利润表中,收入和费用项目按照利润质量从优到劣排序。
① 
② 
【单选题】 编制利润表主要是根据( )。
①  损益类各账户的本期发生额
②  损益类各账户的期末余额
③  资产、负债及所有者权益各账户的期末余额
④  资产、负债及所有者权益各账户的本期发生额
【单选题】 下列关于利润表的表述错误的是( )。
①  利润表是一种动态的时期报表
②  利润表主要揭示企业在一定时期的收入实现、费用消耗以及由此计算出来的企业利润(或亏损)的情况
③  凭借利润表,可以评价企业生产经营所面临的财务风险、资产的营运效率、企业的获利能力和成长潜力
④  利润表的列报不一定必须充分反映企业经营业绩的主要来源和构成
【判断题】 旧收入准则的理论基础是利润表观,以利润表为重心。(  )
① 
② 
【单选题】 利润表是反映公司在某一时期内经营成果的基本报表。利润表的编制逻辑是( )。
①  利润=营业收入—费用
②  资产=负债+股东权益
③  资产=所有者权益+负债
④  资产+费用=负债+所有者权益+收入
【单选题】 下列关于利润表的表述错误的是( )
①  是一种动态的时期报表
②  主要揭示企业在一定时期的收入实现、费用消耗以及由此计算出来的企业利润(或亏损)的情况
③  可以评价企业生产经营所面临的财务风险、资产的营运效率、企业的获利能力和成长潜力
④  其列报不一定必须充分反映企业经营业绩的主要来源和构成
【判断题】 利润表的编制基础为权责发生制。( )
①  正确
②  错误
【单选题】 利润表是()。
①  内部财务报表
②  反映企业在一定会计期间的经营成果的财务报表
③  静态财务报表
④  反映企业在某一特定日期的财务状况的财务报表
随机题目
【单选题】 What are language contents?
①  Structures, vocabulary, functions and topics
②  Pictures, vocabulary, communication and topics
③  PPT, structures, aims and summary
④  Structures, aims, functions and topics.
【单选题】 Which part is to be finished after a lesson in a lesson plan?
①  Teaching aids
②  End of a lesson summary
③  Optional activities and assignment
④  After lesson reflection.
【单选题】 What are the principles for good lesson planning?
①  Aim, variety, flexibility, learnability and linkage
②  Aim, preparation flexibility and linkage
③  Aim, micro-planning, macro-planning and flexibility
④  Aim, micro-planning, macro-planning and variety.
【单选题】 What is the function of optional activities?
①  Backups in case the lesson goes too fast and there are a few minutes left
②  Prepared for good students
③  Prepared for bad students
④  Used for emergency.
【单选题】 What are very commonly used teaching procedures and stages?
①  Presentation, practice and production
②  Pre-reading, while-reading and post-reading
③  Mechanical practice and meaningful practice
④  Both A and B.
【单选题】 What are the guidelines for writing teaching aims in a lesson plan?
①  Clear, brief
②  Specific, students-oriented
③  Specific, teacher-oriented
④  Both A and B.
【单选题】 What is discourse competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What is strategic competence concerned with?
①  Appropriate use of the language in social context
②  Ability to create coherent written text or conversation and the ability to understand them
③  Strategies one employs when there is communication breakdown due to lack of resources
④  Knowledge of language itself, its form and meaning.
【单选题】 What are the five components of communicative competence?
①  Linguistic competence, pragmatic competence, discourse competence, strategic competence and fluency
②  Linguistic competence, pragmatic competence, discourse competence, strategic competence and accuracy
③  grammar competence, pragmatic competence, discourse competence, strategic competence and fluency
④  grammar competence, pragmatic competence, discourse competence, strategic competence and accuracy.
【单选题】 What are the principles of communicative language teaching?
①  Communication principle, task principle and meaningful principle
②  Communication principle, accuracy principle and meaningful principle
③  Communication principle, fluency principle and meaningful principle
④  Communication principle, task principle and purpose principle.