【单选题】【消耗次数:1】
新准则没有设置“短期投资跌价准备”、“坏账准备”和 “存货跌价准备”科目。转账时,应将上述资产减值准备科目的余额转入“(  )”科目。
利润分配——未分配利润
资本公积
固定资产
短期投资
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相关题目
【判断题】 新准则中没有设置存货跌价准备科目,如果原来计提了存货跌价准备,应转入“利润分配——未分配利润”科目。(  )
① 
② 
【单选题】 将“本年利润”科目和“利润分配”科目下的其他有关明细科目的余额转入“未分配利润”明细科目后,“未分配利润”明细科目的贷方余额反映的是(  )。
①  当年实现的净利润
②  累计留存收益
③  累计实现的净利润
④  累计未分配的利润数额
【单选题】 年度终了,企业应将“本年利润”科目的本年累计余额转入“利润分配一未分配利润”科目。()
① 
②  ×
【判断题】 在将首期抵销的存货跌价准备对第二期期初未分配利润合并数额的影响予以抵销,调整第二期期初未分配利润的合并数额时,应编制的抵销分录为:借记“存货——存货跌价准备”项目,贷记“未分配利润——年初”项目。
①  正确
②  错误
【判断题】 “固定资产”项目,应当根据“固定资产”科目期末余额,减去“累计折旧”“固定资产减值准备”等科目期末余额后的金额填列。(
①  正确
②  错误
【判断题】 “固定资产”项目,应当根据“固定资产”科目期末余额,减去“累计折旧”“固定资产减值准备”等科目期末余额后的金额填列。
①  正确
②  错误
【判断题】 “利润分配——未分配利润”科目的年末贷方余额反映企业累积未弥补亏损的数额。
①  正确
②  错误
【判断题】 企业年末资产负债表中的未分配利润的金额一定等于“利润分配”科目的年末余额。
①  正确
②  错误
【判断题】 企业年末资产负债表中的未分配利润的金额可能不等于“利润分配”科目的年末余额。
①  正确
②  错误
【判断题】 新制度未设置“对外投资”科目,而是将彩票机构的对外投资划分为短期投资和长期投资,相应设置了“短期投资”、“长期投资”两个科目。(  )
① 
② 
随机题目
【单选题】 What does the falling intonation on the statement “he is moved to Glasgow.” indicate?
①  I am telling you something you do not know
②  I have not finished yet
③  I am asking a genuine question
④  I know you have told me before.
【单选题】 Which of the following is true about pronunciation teaching?
①  Learners whose native language has similar sounds are less likely to have problems with pronunciation
②  Learners who have more exposure to English need less focus on pronunciation
③  Beginning Chinese learners of English need a certain degree of focus on pronunciation
④  All of the above.
【单选题】 Which of the following do not belong to minimal pair?
①  Will well
②  Till tell
③  Fill fell
④  Well well.
【单选题】 What are the ways of practicing stress?
①  Use gestures
②  Use the voice
③  Use the blackboard
④  All of the above.
【单选题】 Which of the following belong to pronunciation perception practice?
①  using minimal pairs, odd one out
②  Which order, completion
③  Same or different
④  All of the above.
【单选题】 Which of the following is the time when students work as a whole class?
①  When all the students are under the control of the teacher
②  When students work in pairs on an exercise or a task
③  When students work in small groups
④  When students are expected to work on their own at their own speed.
【单选题】 What role does a teacher play in the following activity? While doing a writing task either individually or in groups, the students need to use a particular word they don’t know. So they ask the teacher.
①  Controller
②  Assessor
③  participant
④  Resource-provider.
【单选题】 What role does a teacher play in the following activity? The teacher asks a student a question “Have you ever bought clothes with problems?” If the student doesn’t seem to be ready, the teacher says “for example, a shirt without...” and points to the buttons on his own shirt or jacket.
①  Controller
②  Assessor
③  Organizer
④  Prompter.
【单选题】 What role does a teacher play in the following activity? T: do you have any hobbies? S: yes, I like singing and dancing. T: Uhm, and...? S: I also collect coins. T: Oh, really, how many...have you already...collected?
①  Controller
②  Assessor
③  Organizer
④  Prompter
【单选题】 Which of the following is the advantage of whole class work?
①  It is an ideal way to show materials and do presentations together
②  It allows students to work together rather than under teacher’s guidance.
③  There is always a great chance of different opinions and contributions to the work
④  It is less stressful.