【判断题】【消耗次数:1】
固定资产盘亏时,扣除保险公司、责任人等赔偿后,盘亏的净损失应该计入营业外支出。(  )
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相关题目
【判断题】 固定资产盘亏造成的净损失,应当计入营业外支出。
①  正确
②  错误
【判断题】 小企业固定资产清查发生盘亏净损失,属于经营损失的计入管理费用非常损失的计入营业外支出。(  )
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【判断题】 (判断)非正常原因造成的存货盘亏损失经批准后应该计入营业外支出。( )
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【判断题】 经批准转销固定资产盘亏净损失时,账务处理应借记“营业外支出”账户,贷记“固定资产清理”账户。
①  正确
②  错误
【判断题】 固定资产盘亏造成的净损失,应当计入企业的费用。
①  正确
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【判断题】 固定资产出售或报废的净损益都应计入营业外收入或支出。
①  正确
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【单选题】 固定资产发生盘亏时,应先计入(  )。
①  待处置资产损溢
②  以前年度损益
③  其他支出
④  营业外支出
【判断题】 以出包方式形成的固定资产,建设期间的工程物资盘亏、报废及毁损净损失以及联合试车费等应计入待摊支出。(  )
① 
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【单选题】 非常损失、固定资产盘亏经批准后应如何入账
①  借方记入营业外支出
②  借方记入管理费用
③  贷方记入管理费用
④  贷方记入营业外支出
【单选题】 对于盘亏的固定资产,按规定程序批准后,应按盘亏固定资产的净值借记的会计科目是( )。
①  “待处理财产损溢”
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③  “累计折旧”
④  “固定资产清理”
随机题目
【单选题】 8. ____ I realized the consequences, I would never have contemplated getting involved..
①  Had
②  If
③  When
④  Unless
【单选题】 15. If you want to change for a blue shirt, youll have to pay ____ $ 10.
①  another
②  other
③  more
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【单选题】 “If she could sew, she____ herself a shirt.”
①  would have made
②  will make
③  had made
④  made
【单选题】 30. -May I borrow these three magazines? -____. You may keep them for two weeks.
①  Of course not
②  By all means
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【单选题】 —I made the cake by____ . Help yourself, Tom.—Thanks, Jane.
①  ourselves
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【单选题】 27. If it ____ tomorrow, we will not go out.
①  rains
②  will rain
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①  said
②  told
③  spoken
④  talked
【单选题】 He called the police for help, ____ that the problem was more than he could deal with.
①  to realize
②  having been realized
③  realizing
④  realized
【单选题】 By nine o’clock I ____ that my guests were not coming.?
①  recognized ?
②  realized ?
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【单选题】 The flower is dead. I ____ it more water. ?
①  must give ?
②  should have given ?
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④  will give ?