【单选题】【消耗次数：1】
下列科目不属于新制度下会计科目的是（ ）。
①
待分配事业结余
②
事业结余
③
非财政专户核拨资金结余分配
④
经营结余
参考答案：
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相关题目
【判断题】
“调整年初财政专户核拨资金结转结余”项目及其所属各明细项目应根据“财政专户核拨资金结转”、“财政专户核拨资金结余”科目及其所属明细科目的本年发生额分析填列。（ ）
①
对
②
错
【单选题】
核算彩票机构拥有的非限定用途的净资产，主要为非财政专户核拨资金结余分配后滚存的金额的会计科目是（ ）。
①
事业基金
②
专用基金
③
库存彩票基金
④
非流动资产基金
【判断题】
中小学校执行《政府会计制度》的补充规定和衔接规定中，新制度设置了“其他结余”和“非财政拨款结余分配”科目。由于这两个科目年初无余额，在新旧制度转换时，无需对“其他结余”和“非财政拨款结余分配”科目进行新账年初余额登记。（ ）
①
对
②
错
【多选题】
以下关于“非财政补助结余分配”科目说法正确的有（ ）。
①
“非财政补助结余分配”科目核算的是中小学校本年度非财政补助结余分配的情况和结果
②
年末结账后，“非财政补助结余分配”科目应无余额。
③
有企业所得税缴纳义务的中小学校计算出应缴纳的企业所得税时，借记非财政补助结余分配，贷记应缴税费——应缴企业所得税
④
按照有关规定提取职工福利基金的，按照提取的金额，借记非财政补助结余分配，贷记专用基金——职工福利基金
随机题目
【单选题】
12.You can’t imagine what great trouble they have ____the problem____.
①
to solve; being talked about
②
solving; discussing
③
to solve; to talk about
④
solving; being discussed
【单选题】
6.And there, almost____in the big chair, sat her little brother, who never had to be told to keep quiet.
①
having lost
②
losing
③
to be lost
④
lost
【单选题】
17.____, the subject was always in my mind.
①
Walking or sleeping
②
Walking or slept
③
Having walked or slept
④
To walk and sleep
【单选题】
20. The joke told by Tom made us_____, so our maths teacher couldn’t make himself _____.
①
to laugh; hearing
②
laughing, heard
③
laughing; hear
④
laughed; heard
【单选题】
15.The program was so exciting that the children kept their eyes ____on the screen.
①
to fix
②
to be fixed
③
fixed
④
fixing
【单选题】
10.In January, 2004, the United States successfully launched “spirit”, a Mars Exploration Rover, _____ a new milestone in the history of mankind.
①
it marked
②
marking
③
marked
④
to mark
【单选题】
19. 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】
13.The monument(里程碑) was built in honor of the explorer who was believed ____the river.
①
to have discovered
②
to have been discovered
③
to discover
④
having been discovered
【单选题】
2. — Have you considered _____ your job as a teacher? —Yes. I like the job because a teacher is often considered _____ a gardener.
①
to change; to be
②
to change; being
③
changing; being
④
changing; to be
【单选题】
8.To answer correctly is more important than____.
①
that you finish quickly
②
finishing quickly
③
to finish quickly
④
finish quickly