【判断题】【消耗次数：1】
进项税额允许抵扣情况下，企业购进物资，借记“在途物资”或“原材料”等科目，按当月可抵扣增值税额，借记“应交税费—应交增值税（进项税额)”科目，按实际支付的金额，贷记“银行存款”科目。
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正确
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错误
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【判断题】
进项税额允许抵扣情况下，企业购进物资，借记“在途物资”或“原材料”，按当月未认证的可抵扣增值税额，借记“应交税费—应交增值税（进项税额)”科目，按实际支付的金额，贷记“银行存款”等科目。
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正确
②
错误
【判断题】
小规模纳税人销售产品，按已收的金额，借记“银行存款”科目，按取得的收入金额，贷记“主营业务收入”科目，按应交的销项税额，贷记“应交税费—应交增值税（销项税额)”。
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正确
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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。（）
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正确
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错误
【判断题】
如果一般纳税人企业将本企业生产的产品用于本企业在建工程，相应的账务处理为：借记“在建工程”科目，贷记“库存商品”科目和“应交税费——应交增值税（进项税额转出）”科目。（）
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正确
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错误
随机题目
【单选题】
I have been looking forward to ____ from my parents.
①
：hear
②
：being heard
③
：be heard
④
：hearing
【单选题】
— David injured his leg playing football yesterday.— Really? ______?
①
Who did that
②
Whats wrong with him
③
How did that happen
④
Why was that
【单选题】
--Do you dance? --Yes, I do.--________?--Every weekend.
①
：How hard do you practice
②
：How much do you pay for it
③
：How often do you go dancing
④
：How long do you practice it
【单选题】
--I went to the beach and got plenty of rest. --_______. You looked tired last time I saw you.
①
：I hope so
②
：Really
③
：Im glad you did
④
：The sound was nice
【单选题】
Some famous singers live on the _______from their record sales.
①
：salary
②
：price
③
：bill
④
：income
【单选题】
-- Whos speaking?-- This is Tom_____________.
①
：speaks
②
：spoken
③
：speaking
④
：saying
【单选题】
-- Wow! This is a marvelous room! Ive never known youre so artistic.--______
①
Great, I am very art-conscious.
②
Dont mention it.
③
Thanks for your compliments.
④
Its fine.
【单选题】
— Oh, Im sorry. But I promise Ill be more careful next time.— _______________________.
①
Its nothing
②
Oh, never mind. It doesnt matter
③
Thank you
④
There are no questions
【单选题】
-_________ Well, they got there last Wednesday. So about a week.
①
When did your parents arrive in Paris?
②
How long have your parents been in Paris?
③
Did your parents arrive in Paris last Wednesday?
④
When will your parents go to Paris？