【多选题】【消耗次数:1】
下列项目中反映企业营业利润的账户有(  )。
主营业务收入
其他业务成本
营业外支出
税金及附加
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相关题目
【判断题】 营业收入减去营业成本(主营业务成本、其他业务成本)、税金及附加即为营业利润。
①  正确
②  错误
【判断题】 营业收入减去营业成本(主营业务成本、其他业务成本)、营业税金及附加即为营业利润。
①  正确
②  错误
【判断题】 税金及附加科目核算的营业税金包括主营业务收入导致的营业税,但不包括其他业务收入导致的营业税。( )
①  正确
②  错误
【判断题】 营业税金及附加科目核算的营业税金包括主营业务收入导致的营业税,但不包括其他业务收入导致的营业税。( )
①  正确
②  错误
【判断题】 营业收入由主营业务收入和其他业务收入组成。
①  正确
②  错误
【单选题】 企业将营业收入分为主营业务收入和其他业务收入的依据是( )。
①  经济利益流入的多少
②  收入的可持续性
③  对利润的贡献程度
④  日常活动在企业中的重要性
【判断题】 主营业务收入和营业外收入均属于收入。
①  正确
②  错误
【单选题】 实施主营业务收入的截止测试,主要是为了发现主营业务收入账户中可能存在的(  )。
①  不属于本期的主营业务收入
②  销售折让、退回
③  外币结算的销售收入
④  未经确认的大额销售
【判断题】 营业收入是指企业经营业务所实现的收入总额,包括主营业务收入和其他业务收入。(  )
① 
② 
【判断题】 根据企业会计准则对收入的定义,收入不仅包括主营业务收入和其他业务收入,还包括营业外收入。
①  正确
②  错误
随机题目
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①  thinking
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③  to think
④  thought
【单选题】 —Did you enjoy your college life?—______.
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②  No, it is interesting
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【单选题】 The fact ________ that we are behind the other classes.
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③  remains
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【单选题】 By _________ learning possible anytime and anywhere, distance education is a powerful tool for supporting lifelong learning.
①  making
②  make
③  made
④  be made
【单选题】 One big of formal education is the high cost.
①  advantage
②  disadvantage
③  problem
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【单选题】 No more having to buy expensive textbooks which you will only use for a year or two and then sell or _______ away.
①  get
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③  take
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【单选题】 Lifelong learning is both formal and non-formal; and the boundaries between face-to-face teaching and ___________ education are increasingly blurred.
①  lifelong
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【单选题】 I hope you are making ________ for continuous education in your life.
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【单选题】 Well, that’s to say, every coin has two sides, ________ technology.
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②  so does
③  so has
④  so did