【判断题】【消耗次数:1】
小规模纳税人购买物资,取得增值税专用发票上注明的增值税应通过“应交税费—应交增值税”科目核算。
正确
错误
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相关题目
【判断题】 月份终了,将当月应交未交增值税额从“未交增值税”科目转入“应交税费—应交增值税”科目。
①  正确
②  错误
【判断题】 月份终了,将当月多交的增值税额自“应交税费—应交增值税”科目转入“未交增值税”科目。
①  正确
②  错误
【判断题】 一般纳税人应在“应交税费"账户下,设置“应交增值税”和“未交增值税”二级账户。
①  正确
②  错误
【判断题】 月份终了,将当月预缴的增值税额自“应交税费—预交增值税”科目转入“未交增值税”科目。
①  正确
②  错误
【判断题】 月份终了,将当月预缴的增值税额自“应交税费—已交增值税”科目转入“未交增值税”科目。
①  正确
②  错误
【判断题】 从2016年开始,一般纳税人签发转账支票购买设备取得增值税专用发票的账务处理为:借记“固定资产”科目和“应交税费——应交增值税(进项税额)”科目,贷记“银行存款”科目。()
①  正确
②  错误
【判断题】 增值税一般纳税人当期取得增值税专用发票上注明的进项税额,当期可以全部抵扣。
①  正确
②  错误
【判断题】 增值税小规模纳税人执行的增值税税率为3%。
①  正确
②  错误
【判断题】 期末结转后,如果“应交税费-应交增值税”账户期末有贷方余额,反映企业应交未交的增值税。()
①  正确
②  错误
【单选题】 “应交税费(2171)—应交增值税(01)—进项税(01)”的科目设置中,下列哪句是不正确的(???)。
①  “应交税费”的完整编码为2171
②  “应交增值税”的完整编码为217101
③  在系统应用中,一个科目的完整代码由其本身编码再加上上一级科目的最后两位代码构成
④  “进项税”的完整编码为21710101
随机题目
【单选题】 29. I remember __________ for the job, but I forget the exact amount.
①  to be paid
②  get paid
③  that I receive pay
④  being paid
【单选题】 10. The coffee is very weak. I like it a bit ______.
①  strong
②  heavier
③  stronger
④  heavy
【单选题】 24.Don’t worry about Susan. She hasn’t been _____________ she pretends.
①  as lucky as
②  as unlucky as
【单选题】 4.After a delay of two hours, it was finally announced that the passengers could now _______ the plane.
①  get for
②  get up
③  go to
④  board
【单选题】 26.The meeting was put off because we ________ a meeting without John.
①  objected having
②  were objected to having
③  objected to have
④  objected to having
【单选题】 2. The cause of ______ disease is the economic and educational backwardness of the country.
①  long
②  infectious
③  bad
④  boring
【单选题】 28. Sally contributed a lot to the project, but she never once accepted all the ________ for herself.
①  credit
②  attention
③  focus
④  award
【单选题】 11.You hardly phone me. Why don’t you phone me _______.
①  often
②  . more often
③  always
④  more always
【单选题】 1. Drug testing at work and in school has almost become _______ in many American cities.
①  routine
②  infectious
③  terrific
④  valuable
【单选题】 13.The children have left. It’s getting _______ now.
①  quiet
②  quieter
③  more quiet
④  . calmer