【单选题】【消耗次数：1】
1、下列各项中，资产负债表中“期末余额”根据总账科目余额直接填列的项目是（）。
①
开发支出
②
在建工程
③
应付账款
④
短期借款
参考答案：
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相关题目
【多选题】
资产负债表中的“应付账款”项目应根据( )填列。
①
应付账款所属明细账贷方余额合计
②
预付账款所属明细账贷方余额合计
③
应付账款总账余额
④
应付账款所属明细账借方余额合计
⑤
预付账款所属明细账借方余额合计
【多选题】
资产负债表中的“应付票据及应付账款”项目应根据( )填列。
①
应付账款所属明细账贷方余额合计
②
预付账款所属明细账贷方余额合计
③
应付账款总账余额
④
应付账款所属明细账借方余额合计
⑤
预付账款所属明细账借方余额合计
【多选题】
资产负债表中“期末余额”的填列方法有( )。
(
①
根据总账科目余额填列
②
根据明细账科目余额计算填列
③
根据总账科目和明细账科目余额分析计算填列
④
根据有关科目余额减去其备抵科目余额后的净额填列
⑤
综合运用上述填列方法分析填列
【多选题】
下列资产负债表项目中,根据总账科目余额直接填列的有( )。
①
“短期借款”科目
②
“实收资本”科目
③
“应付账款”科目
④
“应收账款”科目
⑤
“货币资金”科目
【判断题】
资产负债表期末余额可以根据总账科目余额填列,如“交易性金融资产”“短期借款”“应付票据”“应付职工薪酬”等项目;有些项目则需根据几个总账科目的期末余额计算填列,如“货币资金”项目,需根据“库存现金”“银行存款”“其他货币资金”三个总账科目的期末余额的合计数填列。
①
正确
②
错误
随机题目
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_________ the regular classes, you can also attend many different seminars and take part in many extracurricular activities.
①
Except for
②
Including
③
Apart from
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with
【单选题】
Apple developed its iPad-based textbooks in ____________with major textbook publishers.
①
form
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link
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conjunction
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to
【单选题】
The fact ________ that we are behind the other classes.
①
seems to be
②
looks to be
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remains
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talk
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The company is trying every _____to improve the quality of products.
①
meaning
②
means
③
mean
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meanings
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Some universities offer free, non-credit MOOCs __________to anyone in the world.
①
useful
②
available
③
easy
④
hard
【单选题】
The news came _____ we won the first prize in the competition.
①
that
②
which
③
whether
④
how
【单选题】
_________, the number of private cars will increase sharply in the coming couple of years.
①
Undoubtedly
②
Doubtedly
③
Undoubted
④
doubt
【单选题】
Hardly had the train arrived at the destination when the passengers ________ out in no time.
①
flew
②
dropped
③
flooded
④
ran
【单选题】
By making learning possible anytime and anywhere, distance education is a powerful tool _________ supporting lifelong learning.
①
to
②
for
③
with
④
on