【判断题】【消耗次数:1】
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。
正确
错误
参考答案:
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相关题目
【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】 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】 “未交增值税”明细科目,核算一般纳税人月度终了从“应交增值税”或“预交增值税”明细科目转入当月应交未交、多交或预缴的增值税额,以及当月交纳以前期间未交的增值税额。
①  正确
②  错误
【判断题】 当月交纳以前期间未交的增值税额,应借:应交税费—已交增值税贷:银行存款。
①  正确
②  错误
【判断题】 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。
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
【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】 对于当期直接减免的增值税,借记“应交税金—应交增值税(减免税款)”科目,贷记损益类相关科目。
①  正确
②  错误
随机题目
【单选题】 He regretted ____ the decision so hastily.?
①  make ?
②  making ?
③  to make ?
④  have made?
【单选题】 My problems are very ____ to yours.
①  alike
②  like
③  same
④  similar
【单选题】 ____ such circumstances, one can only fight back.
①  Below
②  Within
③  Over
④  Under
【单选题】 Some famous singers live on the ____ from their record sales.
①  salary
②  price
③  bill
④  income
【单选题】 Lucy was ____ and quiet while her brother was sure and noisy.
①  angry
②  hungry
③  painful
④  shy
【单选题】 -Which job do you think I should take the counter’s job or the waiter’s job?-____.
①  That’s all right
②  It’s your own matter
③  It’s up to you
④  It’s none of your business
【单选题】 30. -Would you like to have tea or coffee? - ____.
①  Either will do
②  Neither do I
③  It doesn’t matter
④  Yes, please
【单选题】 While reading the newspaper, ____.
①  a colorful advertisement caught my eyes
②  my attention was attracted by an advertisement
③  I was attracted by a colorful advertisement
④  What attracted my eyes was a colorful advertisement
【单选题】 Although she was frightened, she answered with a ____ voice.
①  quiet
②  silent
③  still
④  calm
【单选题】 Neither Sandynor her brother ____ the concert.
①  is going to
②  are going to
③  are going to go
④  is go