【判断题】【消耗次数:1】
接受捐赠的固定资产、无形资产等非流动资产,要通过“其他收入”科目核算。
正确
错误
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相关题目
【判断题】 接受捐赠固定资产、无形资产等非流动资产,通过其他收入科目核算。(  )
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② 
【判断题】 处置长期投资、固定资产、无形资产,以及以固定资产、无形资产对外投资时,应当冲销该资产对应的非流动资产基金。
①  正确
②  错误
【判断题】 处置长期股权投资、固定资产、无形资产,以及以固定资产、无形资产对外投资时,应当冲销该资产对应的非流动资产基金。(  )
① 
② 
【多选题】 购买固定资产、无形资产等,以下正确的会计处理是(  )。
①  借:固定资产/无形资产等<br />  贷:银行存款等
②  借:专用基金<br />  贷:银行存款等
③  借:事业支出等<br />  贷:资金结存——货币资金等
④  借:专用基金<br />  贷:累计盈余
【判断题】 业单位出售、无偿调出、对外捐赠、盘亏、毁损、报废等固定资产的处置均通过“待处置财产损溢”科目核算;企业固定资产的出售、报废、毁损、对外投资、非货币性资产交换、债务重组等,通过“固定资产清理”科目核算。(  )
① 
② 
【判断题】 企业通过“固定资产清理”科目核算固定资产的处置损益。
①  正确
②  错误
【判断题】 “非流动资产基金——固定资产”是指事业单位占用在固定资产上的基金。()
①  正确
②  错误
【判断题】 “非流动资产基金固定资产”是指事业单位占用在固定资产上的基金。
①  正确
②  错误
【单选题】 (单选)固定资产盘盈可通过( )科目核算。
①  “投资收益”
②  “以前年度损益调整”
③  “营业外收入”
④  “固定资产清理”
【单选题】 下列各项中,属于“购建固定资产、无形资产和其他长期资产支付的现金”的是?
①  应由在建工程负担的职工薪酬现金支出
②  应计入固定资产的借款利息资本化部分
③  融资租入固定资产所支付的现金
④  以分期付款方式购建固定资产以后各期支付的现金
随机题目
【单选题】 Ill visit you whenever I will get the chance. Identify the mistake in the sentence.
①  visit
②  whenever
③  will
④  chance
【单选题】 It is difficult for us to learn a lesson in life [] youve had that lesson.
①  until
②  after
③  when
④  since
【单选题】 Danish bacon and eggs [] a good solid English breakfast.
①  makes
②  make
【单选题】 She happily deposits the money she has earned teaching English in her savings account. Find any misplaced modifier in the sentence
①  happily
②  she has earned
③  in her savings account
【单选题】 Well have a picnic in the park this Saturday [] it rains or it is very cold.
①  since
②  if
③  until
④  unless
【单选题】 His family [] divided opinions on many issues.
①  is
②  are
【单选题】 There were some chairs left over[] everyone had sat down.
①  when
②  until
③  that
④  where
【单选题】 These candidates have vague notions of serving the company, [] they have never taken trouble to find out the actual tasks they will be required to do.
①  or
②  and
③  but
④  so
【单选题】 Which sentence is correct?
①  On entering the classroom, the students stood up and said, Good morning!
②  On entering the classroom, the teacher was greeted by the students with Good morning!
【单选题】 When their party came back to the camp site, ours arrrived two hours earlier. Identify the mistake in the sentence.
①  When
②  ours
③  arrived
④  earlier