【判断题】【消耗次数:1】
(判断)预付账款属于负债类科目,用于核算企业按照合同规定预付的款项。( )
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相关题目
【单选题】 预付款项不多的企业,可以不设“预付账款”科目,而将预付的款项记入(  )。
①  “应付账款”科目的借方
②  “应付账款”科目的贷方
③  “应收账款”科目的借方
④  “应收账款”科目的贷方
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①  预付账款
②  预收账款
③  应收票据
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【单选题】 预付账款不多的企业,可以不设“预付账款”科目,而将预付账款记入( )。
①  “应收账款”科目的借方
②  “应收账款”科目的贷方
③  “应付账款”科目的借方
④  “应付账款”科目的贷方
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①  正确
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① 
② 
【判断题】 “预收账款”属于资产类账户,“预付账款”属于负债类账户。
①  正确
②  错误
【判断题】 预付款项不多的企业,可以将预付的款项直接记入“应付账款”的借方,不设置“预付账款”科目。但在编制会计报表时,要将“预付账款”和“应付账款”的金额分开列示。 ( )
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【判断题】 Wuthering Heights is known today as Charlotte Bront?’s most fascinating novel.
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【单选题】 The heroine Tess in Tess of the Durbervilles seems to be led to her final destruction step by step by ______, as Hardy says at the end of the novel: “Justice was done, and the President of the Immortals had ended his sport with Tess.”
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