2021年小企业会计制度-资产.pdf

单项选择题（共 1 题）1 下列属于坏账损失的核算方法为（）。双倍余额递减法备抵法平均年限法加速法判断题（共 1 题）2 货币资金是小企业资产的重要组成部分，是小企业资产中流动性较强的一种资产。（）正确错误单项选择题（共 1 题）1 2004 年 3 月 5 日，甲企业销售一批产品给乙企业，开出的增值税专用发票上注明的产品价款为 200000 元，增值税销项税额为34000 元，款项已存入银行。甲企业的账务处理如下（）。借：银行存款234000 贷：主营业务收入200000 应交税金应交增值税(销项税额)34000借：现金234000 贷：主营业务收入200000 应交税金应交增值税(销项税额)34000 借：银行存款234000 贷：其他业务收入200000 应交税金应交增值税(销项税额)34000 借：银行存款166000 应交税金应交增值税(进项税额)34000 贷：主营业务收入200000 判断题（共 1 题）2 如发现银行存款日记账余额与银行存款对账单不符，肯定是记账错误。（）正确错误单项选择题（共 1 题）精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 1 页，共 9 页1 不单独设置“预收账款”科目的小企业，预收的款项在（）科目核算。应收账款应付账款预付账款其他应收款判断题（共 1 题）2 结算方式是指用一定的形式和条件来实现小企业间或小企业与其他单位和个人间货币收付的程序和方法，分银行存款结算和支付结算两种。（）正确错误判断题（共 1 题）2 现金折扣是指小企业在商品交易时，根据市场供需情况，或针对不同的顾客，在商品标价上给予的扣除。（）正确错误单项选择题（共 1 题）1 下列不属于现金使用范围的是（）。职工工资、津贴劳务报酬购买设备价款根据国家规定颁发给个人的科学技术、文化艺术、体育等各种奖金判断题（共 1 题）精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 2 页，共 9 页文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y72 如果以前减记存货的影响因素已经消失，则减记的金额应当予以恢复，并在该项存货、该类存货或合并计提准备的存货已计提的跌价准备的金额内转回，转回的金额应当减少计提的存货跌价准备，但以将余额冲减至零为限。（）正确错误判断题（共 1 题）2 小企业应定期或至少于每年年度终了，对短期投资进行全面检查，并根据谨慎性原则的要求，按照成本与市价孰低计价，合理地预计持有的短期投资可能发生的损失。（）正确错误判断题（共 1 题）2 存货是指小企业在日常生产经营过程中持有以备出售的材料或物料，不包括仍然处在生产过程，或者在生产或提供劳务过程中将消耗的材料或物料。（）正确错误单项选择题（共 1 题）1 小企业购入的长期债券应按期计提利息。购入分期付息、到期还本的债券，已到付息期而应收未收的利息，于确认利息收入时，记入（）。应计利息应收股息应收利息应收股利判断题（共 1 题）精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 3 页，共 9 页文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y72 支付补价的小企业，应以换出资产的账面价值加上补价和应支付的相关税费，作为换入资产长期股权投资的入账价值。（）正确错误项选择题（共 1 题）1 小企业购入债券的溢价或折价，在债券存续期间内于确认债券利息收入时以（）法摊销。加速法备抵法直线法加权平均法判断题（共 1 题）2 小企业对其他单位的投资占该单位有表决权资本的20%以下，或对其他单位的投资虽占该单位有表决权资本总额的20%或 20%以上，但不具有重大影响的应当采用成本法核算。（）正确错误判断题（共 1 题）2 共同控制是指对一个企业的财务和经营政策有参与决策的权力，但并不决定这些政策。（）正确错误单项选择题（共 1 题）1 通过非货币性交易取得的长期债权投资的入账价值为（）。换出资产的账面价值精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 4 页，共 9 页文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7换出资产账面价值减相关税费换入资产的账面价值换出资产的账面价值加相关税费判断题（共 1 题）2 处置长期股权投资时，按所收到的处置收入与长期股权投资账面价值和已确认但尚未收到的应收股利的差额确认为当期投资损益。（）正确错误单项选择题（共 1 题）1 将固定资产的原价减去预计净残值后的余额，乘以一个以固定资产尚可使用寿命为分子，以预计使用寿命逐年数字之和为分母的逐年递减的分数计算每年的折旧额的方法是（）。年限平均法工作量法双倍余额递减法年数总和法判断题（共 1 题）2 融资租入的固定资产，按照租赁协议或者合同确定的价款，加上运输费、途中保险费、安装调试费以及融资租入固定资产达到预定可使用状态前发生的利息支出和汇兑损益后的金额作为其成本。（）正确错误单项选择题（共 1 题）精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 5 页，共 9 页文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y71 经批准无偿调入的固定资产，按调出单位的账面价值加上发生的运输费、安装费等相关费用，借记“固定资产”科目，贷记（）科目。营业外收入资本公积其他业务收入待处理财产损益判断题（共 1 题）2“固定资产”科目只核算小企业所有固定资产的原始价值。（）正确错误单项选择题（共 1 题）1 盘盈的固定资产，按同类或类似固定资产的市场价格，减去按该项资产的新旧程度估计的价值损耗后的余额，借记“固定资产”科目，贷记（）科目。营业外收入其他业务收入以前年度损益调整盘盈固定资产单项选择题（共 1 题）1 固定资产处置一般通过（）科目进行核算。固定资产处理固定资产处置固定资产清理固定资产待售1 小企业购入的土地使用权，或以支付土地出让金方式取得的土地使用权，按照实际支付的价精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 6 页，共 9 页文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7款作为实际成本，并作为（）核算。固定资产无形资产作为土地使用权单独设置科目核算以上均不正确判断题（共 1 题）2 无形资产指小企业为生产商品、提供劳务、出租给他人，或为管理目的而持有的、有实物形态的非货币性长期资产。（）正确错误精品w o r d 学习资料 可编辑资料-精心整理-欢迎下载-第 7 页，共 9 页文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7文档编码:CU10P1H1W7X7 HQ5N1E6O10I10 ZY2X8T4M8Y7单项选择题（共 5 题）1 下列不属于现金使用范围的是（）。职工工资、津贴劳务报酬购买设备价款根据国家规定颁发给个人的科学技术、文化艺术、体育等各种奖金2 小企业购入