【单选题】【消耗次数:1】
企业期末计算出存货可变现净值低于成本的差额,应借记的会计科目是?
资产减值损失
管理费用
营业外支出
制造费用
参考答案:
复制
纠错
相关题目
【判断题】 (判断)期间费用包括营业费用、制造费用和管理费用。( )
① 
② 
【判断题】 无形资产减值损失计入企业的管理费用。
①  正确
②  错误
【判断题】 营业利润是以主营业务利润为基础,加上其他业务利润,减去销售费用、管理费用和财务费用,再加上营业外收入减去营业外支出计算出来的。
①  正确
②  错误
【判断题】 小企业固定资产清查发生盘亏净损失,属于经营损失的计入管理费用非常损失的计入营业外支出。(  )
① 
② 
【简答题】 存货发生减值是因为可变现净值低于[填空1]
【判断题】 分配结转制造费用时,应借记“制造费用”帐户,贷记“生产成本”帐户。( )
①  正确
②  错误
【单选题】 企业期末结转制造费用时,应贷记(  )。
①  生产成本
②  制造费用
③  管理费用
④  累计折旧
【单选题】 结转报废固定资产的净损失,应借记的会计科目是?
①  管理费用
②  营业外支出
③  固定资产清理
④  其他业务成本
【判断题】 期间费用包括管理费用、财务费用和制造费用。
①  正确
②  错误
【判断题】 管理费用、财务费用、销售费用和制造费用均属于企业的期间费用
①  正确
②  错误
随机题目
【单选题】 I was again crushed by the thought that I stood on the ____ of the first atomic bombardment.
①  spot
②  site
③  place
④  area
【单选题】 Hiroshima, as you know, is a city familiar ______ everyone.
①  with
②  to
③  for
④  by
【单选题】 If you bear any visible scars of atomic burns, your children will encounter prejudice ______ those who do not.
①  on the side of
②  at the side of
③  on the part of
④  at the part of
【单选题】 As the offender _______ his crime, he was dealt with leniently.
①  had admitted
②  had confessed
③  had recognized
④  had realized
【单选题】 I now stood on the site where thousands upon thousands of others had lingered on to die ____ slow agony.
①  at
②  from
③  of
④  in
【单选题】 The few Americans and Germans seemed just as _____ as I was.
①  constrained
②  curbed
③  inhibited
④  withhold
【单选题】 Are you familiar _____ these technical terms?
①  with
②  to
③  for
④  as
【单选题】 Little girls and elderly ladies in kimonos ___teenagers and women in western dress.
①  rubbed the shoulder with
②  rubbed shoulders with
③  rubbed shoulder with
④  rubbed the shoulders with
【单选题】 They would also like to _____ the atomic museum.
①  demolish
②  destroy
③  ruin
④  smash
【单选题】 The taxi driver _______ at me in the rear-view mirror when I got on the car.
①  smile
②  laughed
③  grinned
④  stared