【判断题】【消耗次数：1】
“应收账款”账户的期末余额＝期初余额＋本期贷方发生额－本期借方发生额。
①
正确
②
错误
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相关题目
【多选题】
（多选）在借贷记账法下，“期末余额＝期初余额＋本期借方发生额－本期贷方发生额”属于（ ）类会计科目计算期末余额的公式。
①
资产类
②
负债类
③
所有者权益类
④
成本类
【单选题】
“应付账款”账户的期初余额为8000元，本期贷方发生额为12000元，期末余额为6000元，则该账户的本期借方发生额为（ ）
①
10000元
②
4000元
③
2000元
④
14000元
【单选题】
“应收账款”账户初期余额为5 000元，本期借方发生额为6 000元，贷方发生额为4 000元，则期末余额为（ ）。
①
借方5 000
②
贷方3 000
③
借方7 000
④
贷方2 000
【单选题】
企业“预付账款”账户的期初余额为850元，期末余额为4500元，本期减少发生额为455元，则本期增加发生额为( )元。
①
4105
②
455
③
4700
④
4500
【单选题】
假如某账户本期增加发生额为1 500元，减少发生额为1 400元，期末余额为1 300元，则该账户本期期初余额为( )元。
①
1100
②
1200
③
1300
④
1400
【单选题】
企业“库存现金”账户期初余额为5 000元，本期增加发生额为3 000元，期末余额为2 000元，则本期减少发生额是多少元？
①
3 000
②
4 000
③
5 000
④
6 000
随机题目
【单选题】
A country ________ birth rate is higher than its death rate will have an increasing population.
①
who
②
which
③
whose
④
where
【单选题】
Younevertoldmeyouhaveseenthefilm,________?
①
hadyou
②
didn’tyou
③
didyou
④
weren’tyou
【单选题】
The school was named ________ the hero who gave his life for the cause of the liberation.
①
for
②
with
③
after
④
about
【单选题】
Youdon’thavetobeinsuchahurry,Iwouldratheryou________onbusinessfirst.
①
wouldgo
②
willgo
③
went
④
havegone
【单选题】
Do what you think is right, ________ they say.
①
whatever
②
however
③
whenever
④
whichever
【单选题】
It suddenly ________ him that he should solve the problem with a computer.
①
occurred to
②
struck at
③
hit on
④
dawned in
【单选题】
The most important ________ of his speech was that we should all work whole-heartedly for people.
①
element
②
spot
③
sense
④
point
【单选题】
Thescientistdidn’tmind________ andwentonwithhisinvestigation.
①
laughingat
②
tobelaughedat
③
beinglaughedat
④
laughedat
【单选题】
If you work hard, you will be ________; but if you don’t, you will be punished.
①
relaxed
②
relieved
③
reduced
④
rewarded
【单选题】
These plastic flowers look so ________ that many people think they are real.
①
natural
②
beautiful
③
artificial
④
similar