【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”，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。
①
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”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。
①
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)”。
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】
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。（）
①
正确
②
错误
随机题目
【单选题】
12.I am busy today. Maybe we can have lunch together _______other day.
①
any
②
each
③
some
④
every
【单选题】
11. He is really worried about his daughter as she is ______to him.
①
anything
②
everything
③
something
④
nothing
【单选题】
3.In the few months of the war his army seemed ______ , but soon it met its Waterloo.
①
strong
②
. vincible
③
invincible
④
popular
【单选题】
4. Many heads of the state attended the celebration ____ the tenth anniversary of the founding of the country.
①
marking
②
recognizing
③
counting
④
happen
【单选题】
17._____ of English is essential for those who apply for the post.
①
Good knowledge
②
A good knowledge
③
Good knowledges
④
The good knowledge
【单选题】
5. As he is recovering, he has grown more confident and _______ about life.
①
pessimistic
②
positive
③
negative
④
interested
【单选题】
8.She no longer has that______ smile as before, but instead carries the sad look of a mother who has just lost her son.
①
careless
②
carefree
③
interested
④
sick