【多选题】【消耗次数:1】
企业吸收投资人投资时,下列账户的余额可能发生变化的有
“盈余公积”账户
“资本公积”账户
“实收资本”账户
“本年利润”账户
“利润分配”账户
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相关题目
【多选题】 下列账户的余额在会计期末时应结转至“本年利润”账户的有( )。
①  “管理费用”账户
②  “制造费用”账户
③  “营业外收入”账户
④  “所得税费用”账户
⑤  “营业税金及附加”账户
【判断题】 反映未分配利润的账户在“本年利润”、“利润分配”账户。
①  正确
②  错误
【单选题】 企业从税后利润中提取法定盈余公积时,应贷记的账户是( )
①  “营业外收入”账户
②  “实收资本”账户
③  “资本公积”账户
④  “盈余公积”账户
【多选题】 转入“本年利润”账户借方的账户有( )。
①  管理费用
②  财务费用
③  制造费用
④  销售费用
⑤  其他业务成本
【判断题】 (判断)“盈余公积”账户属于所有者权益类账户,该账户借方登记提取的盈余公积,贷方登记实际使用的盈余公积。期末借方余额反映结余的盈余公积。()
① 
② 
【单选题】 下列交易事项中,能引起“资本公积”账户借方发生变动的是( )。
①  向灾区捐赠
②  资本公积转增资本
③  向投资人分派股利
④  溢价发行股票
【多选题】 关于“本年利润”账户,下列说法中正确的有( )。
①  借方登记期末转入的各项支出额
②  贷方余额为本年实现的净利润额
③  借方余额为本年发生的亏损额
④  年末经结转后该账户没有余额
【判断题】 “本年利润”账户属于所有者权益类账户
①  正确
②  错误
【多选题】 关于“本年利润”账户,下列说法中正确的有( )。
①  借方登记期末转入的各项支出额
②  贷方登记期末转入的各项收入额
③  贷方余额为实现的累计净利润
④  借方余额为发生的累计亏损额
⑤  年末经结转后该账户没有余额
【多选题】 关于“本年利润”账户,下列说法中正确的有( )。
①  期末如为贷方余额,表示累计实现的净利润
②  期末如为贷方余额,表示本期实现的利润总额
③  期末如为借方余额,表示累积发生亏损额
④  期末如为贷方余额,表示未分配利润额
⑤  年度内一般有余额
随机题目
【单选题】 8. My mother is no ____young.
①  shorter
②  longer
③  little
④  few
【单选题】 20. Your room is ____ than mine.
①  three time big
②  three times big
③  three times bigger
④  bigger three times
【单选题】 18. The earth is about ____ as the moon.
①  as fifty time big
②  fifty times as big
③  as big fifty times
④  fifty as times big
【单选题】 15.–What’s your brother like? –He is____.
①  a driver
②  very tall
③  my friend
④  at school
【单选题】 6. I think science is ____than Japanese.
①  much important
②  important
③  much more important
④  more much important
【单选题】 5. His father began to work ____he was seven years old.
①  as old as
②  as early as
③  as soon as
④  as much as
【单选题】 13. The house is ____ small for a family of six.
①  much too
②  too much
③  very tall many
④  many very tall
【单选题】 10. It was very hot yesterday, but it is ____today.
①  even hotter
②  more hotter
③  much more hot
④  much hot
【单选题】 12. When we arrived, we found the meeting room crowded with ____ students.
①  quite a few
②  only a few
③  few
④  a few quite
【单选题】 9. These children are ____this year than they were last year.
①  more tall
②  more taller
③  very taller
④  much taller