【判断题】【消耗次数：1】
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
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】
“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
【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）
随机题目
【单选题】
In this book the writer gives us a（n）____ picture of social
history.
①
precise
②
exact
③
accurate
④
correct
【单选题】
Of course, most immigrants did not get rich
overnight, but the ____ of them were eventually able to improve upon their former standard of living.
①
maximum
②
minority
③
majority
④
minimum
【单选题】
Mr. Robinson knew that the most trivial chore could
prove to be a ____ if approached with enthusiasm.
①
prize
②
reward
③
refund
④
bonus
【单选题】
When Ann broke the dish she tried to put the ____ back together.
①
fragments
②
pieces
③
bits
④
slices
【单选题】
I really do not know whether we can succeed, so do
not expect ____.
①
too much of us
②
us too much
③
of us too much
④
us of too much
【单选题】
Frank almost never received any education, ____?
①
would he
②
did he
③
didn’t he
④
wouldn’t he
【单选题】
The teeth are ____, but they look very natural.
①
false
②
correct
③
fake
④
unnatural
【单选题】
You should know better than ____ your little sister at
home by herself.
①
to leave
②
leaving
③
to have left
④
left
【单选题】
There _____ a basketball match between Class One and Class Three this afternoon.
①
is going to be
②
will have
③
are going to be
④
is going to have