【判断题】【消耗次数:1】
“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。()
正确
错误
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相关题目
【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】 事业单位购入固定资产需要等额增加非流动资产基金,企业购入固定资产不需要单独做增加所有者权益增加的会计处理。(  )
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【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。(  )
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【判断题】 事业单位在取得固定资产时支付了款项,已根据收付实现制全部确认了事业支出,并增加了相应的非流动资产基金。因此,计提折旧时不确认事业支出,而是冲减非流动资产基金。(  )
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【判断题】 事业单位的净资产包括事业基金、非流动资产基金、专用基金、财政补助结转结余、非财政补助结转结余等。(  )
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② 
【多选题】 事业单位的非流动资产包括(  )。
①  长期投资
②  在建工程
③  固定资产
④  无形资产
【单选题】 计算固定资产周转次数时“固定资产占用额”的取值可用
①  固定资产总额
②  固定资产折旧额
③  固定资产变现价值
④  固定资产净值
【单选题】 事业单位以经营租赁租入的固定资产,应该(  )。
①  计入固定资产科目核算
②  计入无形资产科目核算
③  备查登记
④  通过在建工程核算
【多选题】 科学事业单位不计提折旧的固定资产包括(  )。
①  文物和陈列品
②  动植物
③  图书、档案
④  以名义金额计量的固定资产
随机题目
【单选题】 ____ little earlier this morning! I missed the school bus by only a minute and had to wait in the cold for nearly an hour!
①  If I had got up
②  If only I get up
③  If only I had got up
④  If I got up
【单选题】 My son is Andy. My brother’s son is Ben. Andy and Ben are ____.
①  nephews
②  cousins
③  brothers
④  nieces
【单选题】 Education and medical care are very ____ in theUnited States.
①  much
②  cheap
③  many
④  expensive
【单选题】 Since the road is wet this morning, ____ last night. ?
①  it must have rained ?
②  ?it must rain ?
③  it must be raining ?
④  it must have been rained?
【单选题】 The factory is said ____ in a fire two years ago.
①  to have destroyed
②  to be destroyed
③  to destroy
④  to have been destroyed
【单选题】 The prices of the agricultural products have been ____ steadily in the past few years.
①  risen
②  raised
③  arisen
④  aroused
【单选题】 The organization has developed several techniques useful to other groups ____ the similar work.
①  to do
②  do
③  does
④  doing
【单选题】 ____ it is you found, you must give it back to the person it belongs to.
①  That
②  Because
③  Whatever
④  However
【单选题】 If you don’t think it necessary to make ____ any missed lessons, speak up now.
①  up for
②  up with
③  up to
④  away for
【单选题】 No sooner had he sat down to lunch ____ there was a knock at the door.
①  when
②  that
③  as
④  than