【判断题】【消耗次数：1】
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
参考答案：
复制
纠错
相关题目
【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
【单选题】
企业缴纳上月应交未交的增值税时，所做的会计分录是借记“应交税费”账户，“应交税费”账户所属的明细账户是（）。
①
应交增值税（转出未交增值税）
②
未交增值税
③
应交增值税（转出多交增值税）
④
应交增值税（已交税金）
【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】
Before I got to the cinema, the film _______.
①
had finished
②
has finished
③
was finishing
【单选题】
_______ I enjoy most is _______ I can come and listen to the concert.
①
That,that
②
What,that
③
What,what
【单选题】
The lecture _______ already _______when we got to the school hall.
①
has,started
②
was,started
③
had,started
【单选题】
Before she left to have a holiday, she_______ hard.
①
worked
②
has worked
③
had worked
【单选题】
A new museum _______in the countryside at the moment.
①
has been built
②
is built
③
is being built
【单选题】
Everything_______ if the brigade hadnt cotrolled the fire.
①
will be destroyed
②
will have been destroyed
③
would have been destroyed
【单选题】
I_______ a good opera on computer at this moment last night.
①
was watching
②
watch
③
watched