【判断题】【消耗次数:1】
资产支出只包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担不带息债务形式发生的支出。(  )
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相关题目
【判断题】 企业为购建符合资本化条件的资产而取得专门借款支付的辅助费用,应在支付当期全部予以资本化。(  )
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② 
【判断题】 如果固定资产大修理支出符合资本化条件,可以计入固定资产价值。
①  正确
②  错误
【判断题】 新准则规定,除了专门借款的借款费用之外,为购建或者生产符合资本化条件的资产而占用的一般借款的借款费用也允许资本化,计入相关资产成本。(  )
① 
② 
【判断题】 以现金清偿债务的,债务人应当将重组债务的账面价值与实际支付现金之间的差额,计入资本公积。(  )
① 
② 
【单选题】 企业一般不得从本单位的现金收入中直接支付现金,因特殊情况需要支付现金的,应事先报经( )审查批准。
①  本企业单位负责人
②  上级主管部门
③  开户银行
④  财税部门
【判断题】 企业因业务需要支付现金时,不得从本企业的现金收入中直接支付。(  )
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② 
【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
【判断题】 企业的现金股利保障倍数越大,表明该企业支付现金股利的能力越强。
①  正确
②  错误
【单选题】 以非现金资产清偿债务的方式下,债权人收到非现金资产时应以()入账。
①  非现金资产的原账面价值
②  应收债权的账面价值加上应支付的相关税费
③  非现金资产的公允价值
④  非现金资产的原账面价值加上应支付的相关税费
【单选题】 债务人以非现金资产清偿债务的方式下,债权人收到非现金资产时应以(  )入账。
①  非现金资产的公允价值与债权人为取得资产发生的运杂费、保险费等
②  应收债权的账面价值
③  应收债权的账面余额
④  非现金资产的账面价值加上应支付的相关税费
随机题目
【单选题】 By the end of last month, she _____ over five hundred letters of congratulation from different parts of the world.
①  would received
②  has received
③  had received
④  receive
【单选题】 -- Im taking my driving test tomorrow.-- _________ !
①  Cheers
②  Congratulations
③  Come on
④  Good luck
【单选题】 In order to _______ your goals, you must work hard.
①  make
②  achieve
③  require
④  develop
【单选题】 _______ the English examination, I would have gone to the concert last Sunday.
①  In spite of
②  But for
③  Because of
④  As for
【单选题】 By the time he was twelve, Edison____ to make a living by himself.
①  would begin
②  has begun
③  had begun
④  was begun
【单选题】 The popular singer who had been praised very highly____ to be a great disappointment.
①  turned in
②  turned out
③  turned up
④  turned down
【单选题】 Mary realized she ____ .
①  is made fun of
②  was making fun of
③  was being made fun of
④  is being made fun of
【单选题】 We often get _______ when people cut in line.
①  annoying
②  annoyed
③  to annoy
④  annoy
【单选题】 _______ the bad storm Tom delivered the newspapers on time.
①  In favor of
②  In spite of
③  In front of
④  In charge of
【单选题】 One of my ____ sentences is: there is no smoke without fire.
①  faithful
②  favorite
③  favorable
④  famous