【单选题】【消耗次数:1】
下列各项中( )在同一方向
减少额和贷方发生额
增加额和贷方发生额
增加额和余额
贷方发生额和余额
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相关题目
【判断题】 “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
【判断题】 期末余额=期初余额+本期增加发生额-本期减少发生额
①  正确
②  错误
【单选题】 在借贷记账法下,资产类、成本类账户的借方登记增加额,贷方登记减少额,期末余额一般在借方。余额计算公式为:( )。
①  期末贷方余额=期初贷借方余额+本期借方发生额-本期贷方发生额
②  期末贷方余额=期初贷方余额+本期贷方发生额-本期借方发生额
③  期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额
④  期末借方余额=期初贷方余额+本.期贷方发生额-本期借方发生额
【判断题】 本期减少发生额=本期期初余额+本期增加发生额-本期期末余额。
①  正确
②  错误
【判断题】 账户期末借方发生额合计数与贷方发生额合计数相等。( )
①  正确
②  错误
【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
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④  成本类
【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
【判断题】 损益类账户月末结账后,借方和贷方发生额一定相等。( )
①  正确
②  错误
【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】 ( )是反映现金和银行存款科目当日借贷方发生额及余额情况的报表。
①  现金和银行存款日记账
②  资金日报表
③  资金余额表
④  现金和银行存款总账
【单选题】 ()账户的贷方发生额,反映固定资产因磨损而减少的价值。
①  “管理费用”
②  “固定资产”
③  “制造费用”
④  “累计折旧”
随机题目
【单选题】 Only in this way ____ out of the plan.
①  you can talk him
②  him can you talk
③  him you can talk
④  can you talk him
【单选题】 People at the party worried about him, because no one was aware ______ he had gone.
①  of where
②  of the place where
③  where
④  the place
【单选题】 If you drink too much, your health will get even ____.
①  bad
②  poor
③  worse
④  not well
【单选题】 I haven’t seen her for years, but I could still ____ her voice on the phone.
①  recognize
②  realize
③  hear
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【单选题】 As I knew him better, I discovered that my____ had been right.
①  enjoyment
②  improvement
③  impression
④  environment
【单选题】 They invited the three of ____, Bob, Joe, and ____.
①  us…me
②  we… we
③  us…I
④  we…I
【单选题】 His explanation is not at all clear. I find it ____.
①  essential
②  confusing
③  awful
④  puzzled
【单选题】 Things never went _____ as we had expected
①  so smoothly
②  smooth
③  so smooth
④  smoothly
【单选题】 Everyone of them _______ tired and wanted a good rest.
①  seems
②  is seemed
③  was seemed
④  seemed
【单选题】 Peter: How about going to the movies tonight then?Mary: ____
①  I don’t know.
②  The movie is very interesting.
③  That sounds good.
④  The movie is very boring.