【单选题】【消耗次数:1】
企业在项目筹建期所发生的长期借款利息应计入
财务费用
当期损益
开办费
购建成本
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相关题目
【判断题】 不论短期借款的用途如何,企业发生的短期借款利息支出,均应计入当期损益。( )
①  正确
②  错误
【判断题】 长期借款用于购建固定资产,在固定资产尚未交付使用后发生的利息支出,应计入有关固定资产的购建成本。()
①  正确
②  错误
【多选题】 长期借款利息可以计入的项目有
①  财务费用
②  在建工程
③  营业外支出
④  长期待摊费用
⑤  无形资产
【判断题】 企业借入的外币专门借款发生的汇兑差额,不属于借款费用,直接计入当期损益。(  )
① 
② 
【多选题】 下列项目中,不应计入当期损益的有(  )。
①  符合资本化条件的外币一般借款汇兑差额
②  外币兑换业务的折算差额
③  外币财务报表折算差额
④  符合资本化条件的外币专门借款汇兑差额
【多选题】 下列费用应当在发生时计入当期损益,不计入存货成本的有( )。
①  非正常消耗的直接材料、直接人工和制造费用
②  已验收入库原材料发生的仓储费用
③  生产过程中为达到下一个生产阶段所必需的仓储费用
④  企业提供劳务发生的直接人工和其他直接费用以及可归属的间接费用
⑤  不能归属于使存货达到目前场所和状态的其他支出
【多选题】 下列费用应当在发生时计入当期损益,不计入存货成本的有( )。
①  非正常消耗的直接材料、直接人工和制造费用
②  已验收入库原材料发生的仓储费用
③  生产过程中为达到下一个生产阶段所必需的仓储费用
④  企业提供劳务发生的直接人工和其他直接费用以及可归属的间接费用
⑤  不能归属于使存货达到目前场所和状态的其他支出
【多选题】 (多选)期间费用是指企业在日常活动中发生的,应当计入当期损益的费用,包括()
①  管理费用
②  销售费用
③  财务费用
④  制造费用
【判断题】 期间费用不能计入特定核算对象的成本,应在发生时计入当期损益。( )
①  正确
②  错误
【判断题】 .期间费用不能计入特定核算对象的成本,应在发生时计入当期损益。( )
①  正确
②  错误
随机题目
【单选题】 It was getting dark. I found a car________in a pool by the side of the road.
①  to be stuck
②  stuck
③  sticking
④  stick
【单选题】 This bright girl______ the truth in front of the enemy.
①  didn’t say
②  couldn’t speak to
③  said
④  didn’t tell
【单选题】 ________the front door________,he had to enter the room through the back door.
①  Seen;painted
②  Seeing;painted
③  Being seen;being painted
④  Seeing;being painted
【单选题】 This book is_____that one. But______than that one.
①  as difficult as ;expensive
②  as more difficult as ; more expensive
③  as difficult as ; more expensive
④  more difficult as ; as expensive
【单选题】 It was his fault,but he put the blame on others—thats _______ we cant agree.
①  where
②  what
③  how
④  which
【单选题】 It was said that his father_______ .
①  has died
②  died
③  has been dead
④  had died
【单选题】 I was told yesterday that the company__________me to Rome next week for a business conference.
①  should have sent
②  was going to send
③  should be sending
④  should send
【单选题】 Whenwespeaktopeople,weshouldbe_______.
①  aspoliteaspossible
②  aspoliteaspossibly
③  aspolitelyaspossible
④  aspolitelyaspossibly
【单选题】 When he came to,he found himself________on a chair,with his hands________back.
①  to sit;tying
②  sitting;tying
③  seating;tied
④  seated;tied
【单选题】 Where is my pen? I________it.
①  might lose
②  would have lost
③  should have lost
④  must have lost