【判断题】【消耗次数:1】
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。(  )
参考答案:
复制
纠错
相关题目
【判断题】 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。
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 
【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】 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 
【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
【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”
【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
【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
【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】 How to operate this computer? Is this a complete sentence?
①  Yes
②  No
【单选题】 The man was forced to steal a loaf of bread who was hungry. Find any misplaced modifier in the sentence.
①  The
②  a loaf of
③  who was hungry
【单选题】 Pop music is such an important part of society [] it has even influenced our language.
①  as
②  that
③  which
④  where
【单选题】 The companies are working together to create [] they hope will be the best means of transport in the 21st century.
①  which
②  that
③  what
④  who
【单选题】 To succeed in our future goal, [] we students really need to do is to study as hard as possible.
①  that
②  how
③  what
④  why
【单选题】 The drivers are told to drive carefully on the radio. Find any misplaced modifier in the sentence.
①  on the radio
②  the
③  carefully
【单选题】 The trees stand nearly barren; their leaves lay on the ground. Identify the mistake in the sentence.
①  stand
②  barren
③  leaves
④  lay
【单选题】 I would accept that there was a bias in some key areas of British life, [] that bias has now gone.
①  or
②  and
③  but
④  so
【单选题】 He argued that it is the youths duty to find the problems in the society [] solve the problems in the society.
①  or
②  and
③  but
④  so
【单选题】 They are sweeping the floor wearing masks. Find any misplaced modifier in the sentence.
①  sweeping
②  the
③  wearing masks