【判断题】【消耗次数:1】
现时义务是指政府在现行条件下已承担的义务。未来发生的经济业务或者事项形成的义务也属于现时义务,不应当确认为负债。(  )
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相关题目
【单选题】 在电子商务条件下,卖方不应当承担的义务有。
①  按照合同的规定提交标的物及单据
②  对标的物的权利承担担保义务
③  对标的物的质量承担担保义务
④  对标的物验收的义务
【判断题】 负债一定是现时义务,但现时义务不一定是负债。(  )
① 
② 
【判断题】 或有负债转化为预计负债的条件随着时间推移和事态的进展,或有负债对应的潜在义务可能转化为现时义务,原本不是很可能导致经济利益流出的现时义务也可能被证实将很可能导致经济利益流出企业,并且现时义务的金额也能够可靠计量。在这种情况下,或有负债就转化为企业的预计负债,应当予以确认。(  )
① 
② 
【单选题】 企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务是指(  )。
①  资产
②  负债
③  所有者权益
④  现金流量
【判断题】 或有负债无论是现时义务,还是潜在义务均符合负债的确认条件,因而均应在财务报表中确认,也应按相关规定在附注中披露。(  )
① 
② 
【单选题】 在电子商务条件下,买方应该承担的义务不包括:( )
①  承担按照合同规定的时间、地点和方式接受标的物的义务
②  承担按照网络交易规定方式支付价款的义务
③  承担对标的物验收的义务
④  承担对交易价格保密的义务
【判断题】 负债是指由过去的交易、事项形成的现实义务,履行该义务预期会导致经济利益流出企业。
①  正确
②  错误
【简答题】 过去的交易或事项形成的、预期会导致经济利益流出企业的现时义务,在会计上被称为[填空]。
【单选题】 银行允诺对顾客未来交易承担某种信贷义务的业务是()
①  担保
②  承诺
③  期货
④  远期利率协议
【判断题】 负债是指企业过去的交易或者事项形成的,预期会导致经济利益流出企业的永久义务。
①  正确
②  错误
随机题目
【单选题】 A: Hello. May I speak to John, please? B: Speaking. A: [填空]
①  How do you do?
②  Glad to hear your voice.
③  Fine, thats good
④  Hi, John. This is Linda
【单选题】 A: I am not interested in fishing. B: [填空].
①  I do too.
②  Arent you?
③  Neither am I.
④  So am I.
【单选题】 A: Shall we go out for dinner tonight? B: [填空].
①  You are right
②  Have a nice time
③  Thats a good idea
④  My pleasure
【单选题】 A: This is like the best film Ive ever seen. B: [填空]. Im trying to concentrate on my work.
①  Cut it short
②  Turn it over
③  Keep it down
④  Bring it up
【单选题】 A: Thanks a lot. I really enjoyed your company. B: Dont mention it. [填空].
①  Sorry to keep you out
②  Many happy returns of the day
③  Youre too polite
④  Me too
【单选题】 A: [填空]. Where was I? B: You were talking about your trip to South Africa.
①  What did I hear
②  Lets back up
③  Lets check in
④  What were you talking about
【单选题】 A: Please help yourself to the fish. B:[填空]
①  Thanks , but I dont like the fish.
②  Sorry, I cant help.
③  Well, what about you?
④  Oh, I cant.
【单选题】 A: May I use your computer this afternoon? B: Im sorry, but I have to finish typing this term paper today. A: [填空].
①  It doesnt matter
②  Thank you just the same
③  Do as you please
④  Never mind
【单选题】 A: Would you rather watch TV or go for a walk? B: The TV program is good today. [填空] A: Cool. Lets go.
①  What a pity!
②  I hate to leave.
③  But I need the exercise more.
④  You know what I mean.
【单选题】 A: Can I take a message? Ill let Mr. Liu know as soon as he comes back. B: [填空].
①  I hope he will call me back
②  No. Ill call somebody else
③  Dont bother. Ill try his cell
④  I dont think its appropriate