【填空题】【消耗次数:1】
Direction: Fill in the blanks with thephrases given below. Change the form if necessary.[ought to; look forward to; in wonder; give way to; look down; on the way to; reach out; put one’s arm around; trip over; cut into]5. As we gather once again among loved ones, let us also[填空1]to our neighbors and fellow citizens in need of a helping hand.
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随机题目
【单选题】 关于政府会计核算体系,下列表述不正确的是(  )。
①  政府会计核算体系体现了“双功能”、“双基础”、“双报告”
②  “双功能”是指政府会计由预算会计和财务会计构成
③  “双基础”是指预算会计实行权责发生制,财务会计实行收付实现制
④  “双报告”是指政府会计主体应当编制决算报告和财务报告
【单选题】 下列各要素中,不属于政府会计要素的是(  )。
①  资产
②  负债
③  净资产
④  利润
【单选题】 下列各项说法中,不正确的是(  )。
①  事业单位的资产应按取得时的实际成本进行计量
②  事业单位的负债应按合同金额或实际发生额计量
③  事业单位的收入一般按权责发生制确认和计量
④  事业单位的支出一般在实际支付时确认和计量
【单选题】 下列关于事业单位的资产表述中,不正确的是(  )。
①  事业单位资产账面价值确定后,一般不得自行再调整
②  应收及预付款项按实际发生额计量
③  以支付对价方式取得的资产,应按取得资产时支付的现金或现金等价物的金额,或所付出的非货币性资产的评估价值计量
④  接受捐赠、无偿调入的资产,只能按其公允价值计量
【单选题】 从事专业及其辅助活动以外的经营活动人员的职工薪酬,其账务处理是(  )。
①  借:业务活动费用<br />  贷:应付职工薪酬
②  借:在建工程/加工物品<br />  贷:应付职工薪酬
③  借:经营费用<br />  贷:应付职工薪酬
④  借:单位管理费用<br />  贷:应付职工薪酬
【单选题】 下列各项,属于事业单位事业收入的是(  )。
①  应缴财政专户款的预算外资金
②  投资债券取得的收入
③  开展专业业务活动取得的收入
④  上级补助收入
【单选题】 政府会计应当实现预算会计和财务会计双重功能。下列不属于财务会计应准确完整反映的财务信息的是(  )。
①  资产
②  负债
③  净资产
④  支出
【单选题】 事业单位实际支付短期借款利息时,在财务会计中应借记(  )。
①  应付利息
②  其他支出
③  债务还本支出
④  其他费用
【多选题】 以下属于企业应付职工薪酬核算的有(  )。
①  从事专业及其辅助活动人员的职工薪酬
②  应由在建工程、加工物品、自行研发无形资产负担的职工薪酬
③  从事专业及其辅助活动以外的经营活动人员的职工薪酬
④  因解除与职工的劳动关系而给予的补偿
【多选题】 政府会计要素包括(  )。
①  利润
②  负债
③  净资产
④  收入和费用