【判断题】【消耗次数:1】
按照权责发生制原则,财政总预算会计报表中的“动用预算稳定调节基金”不属于政府综合会计报表中的收入项目,应调减收入总额。(  )
参考答案:
复制
纠错
相关题目
【判断题】 按照权责发生制原则,财政总预算会计报表中的“债务收入”、“债务转贷收入”不属于政府综合会计报表中的收入项目,应予以调减收入总额。(  )
① 
② 
【判断题】 按照权责发生制原则,财政总预算会计报表中的“债务还本支出”、“债务转贷支出”不属于政府综合会计报表中的费用项目,应予以调减费用总额。(  )
① 
② 
【单选题】 财政总预算会计报表“专用基金收入”中不属于通过一般公共预算本级支出安排的部分,按照资金性质应列入政府综合会计报表中的(  )项目。
①  专用基金收入
②  其他收入
③  经营收入
④  事业收入
【多选题】 财政总预算会计报表中的“应付国库集中支付结余”与(  )中的“财政应返还额度”、“财政预算额度”之间存在抵销关系,应经相关方确认后抵销。
①  政府部门财务报表
②  土地储备资金财务报表
③  物资储备资金会计报表
④  主管部门财务报表
【判断题】 财政总预算会计报表中的“预拨经费”与政府部门财务报表中的“其他应付款”之间存在抵销关系,应经确认后抵销。(  )
① 
② 
【判断题】 按照权责发生制原则,当年取得的国有资本经营预算收入中,利润收入、股利和股息收入实际是收到的报告年度以前年度应收国有资本经营收益,不属于当年收入;产权转让收入、清算收入等属于资产交易所得,不属于收入,应调减收入总额。(  )
① 
② 
【单选题】 下列项目中,属于财政总预算会计核算收入的是()。
①  上解收入
②  税收收入
③  政府性基金收入
④  补助收入
【判断题】 财政代管预算单位资金,单位通过“应收账款”核算的,财政总预算会计报表中的“应付代管资金”与政府部门财务报表中的“其他应收款”之间存在抵销关系,应经确认后抵销。(  )
① 
② 
【单选题】 对内和对外会计报表是按( )对会计报表所作的分类。
①  报送对象
②  报表内容
③  报表结构
④  编制单位
【单选题】 (  )是对在会计报表中列示的项目所作的进一步说明,以及对未能在会计报表中列示项目的说明。
①  资产负债表
②  利润表
③  预算收入支出表
④  附注
随机题目
【单选题】 And you find that youre not to be ___ with a position of real responsibility.
①  offered
②  trusted
③  furnished
④  retained
【单选题】 She got married although her parents had not given her their ___.
①  allowance
②  consent
③  permit
④  appreciation
【单选题】 The secretary and principal ___ at the meeting now.
①  are speaking
②  is speaking
③  were making a speech
④  have a speech
【单选题】 “If anybody ___, please put down ___ name,” said the teacher to the monitor.
①  ?wants to buy the book/his
②  ?want to buy the book/their
③  ?will buy the book/one’s
④  ?wants to have the book bought/her
【单选题】 The rich ___ not always happy.
①  are
②  is
③  will
④  may
【单选题】 About 60 percent of the students ___ from the south, the rest of them ___ from the north and foreign countries.
①  are/is
②  are/are
③  is/are
④  are
【单选题】 Now Tom with his classmates ___ football on the playground.
①  play
②  are playing
③  plays
④  is playing
【单选题】 Comrade Li Dazhao,___ librarian of Beijing University, was one of the founders of the Chinese Communist Party.
①  sometimes
②  sometime
③  some times
④  some time
【单选题】 At first Bob was puzzled by Virginia s waving, but then it __ his mind that she was trying to tell him something.
①  crossed
②  passed
③  occurred
④  opened
【单选题】 If there were no subjunctive mood, English ___ much easier.
①  will be
②  would have been
③  could have been
④  would be