下列不屬于企業(yè)內(nèi)部會(huì)計(jì)報(bào)表的是_____。
《企業(yè)會(huì)計(jì)準(zhǔn)則——應(yīng)用指南》《小企業(yè)會(huì)計(jì)準(zhǔn)則》等屬于典型的_____。
會(huì)計(jì)規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會(huì)計(jì)規(guī)章制度的是_____。
會(huì)計(jì)規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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會(huì)計(jì)核算形式的設(shè)計(jì)
企業(yè)為了滿足內(nèi)部管理的需要，設(shè)置一些內(nèi)部會(huì)計(jì)報(bào)表，如庫存現(xiàn)金日?qǐng)?bào)表、產(chǎn)品成本計(jì)算表、銷售額日?qǐng)?bào)表、費(fèi)用分配表、應(yīng)收賬款賬齡分析表等。企業(yè)統(tǒng)一對(duì)外報(bào)送的財(cái)務(wù)會(huì)計(jì)報(bào)表有資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表。
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最新試題
- 高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗(yàn)收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗(yàn)收合格之日止
- 設(shè)計(jì)施工總承包合同文件，有①承包人建議;②專用合同條款;③價(jià)格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進(jìn)口設(shè)備重量為1000噸，離岸價(jià)格FOB為200萬美元，海運(yùn)費(fèi)400美元/噸，海運(yùn)保險(xiǎn)費(fèi)率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運(yùn)保險(xiǎn)費(fèi)為( ) 萬元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
- 二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
- 烏拉俄語是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語氣詞。
該科目易錯(cuò)題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
該題目相似題
- _____方法是會(huì)計(jì)制度設(shè)計(jì)中常采用的以圖形反映各項(xiàng)業(yè)務(wù)處理程序的方法A關(guān)系圖B流程圖C決策樹法D網(wǎng)絡(luò)圖
- 某企業(yè)進(jìn)行會(huì)計(jì)制度設(shè)計(jì)時(shí)從企業(yè)中選取了資深會(huì)計(jì)人員小張擔(dān)當(dāng)設(shè)計(jì)工作，此企業(yè)的會(huì)計(jì)制度設(shè)計(jì)方式是_____。A會(huì)議設(shè)計(jì)B單獨(dú)設(shè)計(jì)C集體設(shè)計(jì)D共同設(shè)計(jì)
- 下列不屬于企業(yè)內(nèi)部會(huì)計(jì)報(bào)表的是_____。A庫存現(xiàn)金日?qǐng)?bào)表B產(chǎn)品成本計(jì)算表C應(yīng)收賬款賬齡分析表D資產(chǎn)負(fù)債表
- 關(guān)于企業(yè)的會(huì)計(jì)政策變更，企業(yè)如果認(rèn)為自行決定變更會(huì)計(jì)政策能夠提供更可靠、更相關(guān)的會(huì)計(jì)信息時(shí)，也可以予以變更，但是要收到相應(yīng)因素的制約，下列不屬于制約因素的是_____。A系統(tǒng)性原則B重要性原則C實(shí)質(zhì)重于形式D謹(jǐn)慎性原則
- 通常只設(shè)財(cái)會(huì)主管、會(huì)計(jì)、出納等少數(shù)幾個(gè)崗位的核算模式的是_____A財(cái)會(huì)主管領(lǐng)導(dǎo)下的集中核算模式B總會(huì)計(jì)師領(lǐng)導(dǎo)下的集中核算模式C會(huì)計(jì)部經(jīng)理領(lǐng)導(dǎo)下的集中核算模式D總會(huì)計(jì)師（或會(huì)計(jì)部經(jīng)理）領(lǐng)導(dǎo)下的分散核算模式
- 對(duì)于自行研究開發(fā)的無形資產(chǎn)開發(fā)階段的支出_____。A按是否滿足資本化條件的不同情況的分別進(jìn)行處理B計(jì)當(dāng)期損益C計(jì)入無形資產(chǎn)成本D予以資本化
- 下列完工產(chǎn)品與在產(chǎn)品之間分配方法和分配標(biāo)準(zhǔn)的方法中，屬于扣減法的是_____。A按所耗原材料費(fèi)用計(jì)算在產(chǎn)品成本法B在產(chǎn)品成本按完工產(chǎn)品成本計(jì)算法C約當(dāng)產(chǎn)量比例分配法D在產(chǎn)品按定額成本計(jì)價(jià)法
- 下列屬于，公司需向外提供的財(cái)務(wù)報(bào)表且屬于公司設(shè)計(jì)的重點(diǎn)的是A現(xiàn)金流量表B采購日?qǐng)?bào)表C財(cái)務(wù)報(bào)表附注D資產(chǎn)負(fù)債表
- 下列不屬于中期財(cái)務(wù)報(bào)表的是A月度財(cái)務(wù)報(bào)表B季度財(cái)務(wù)報(bào)表C年度財(cái)務(wù)報(bào)表D半年度財(cái)務(wù)報(bào)表
- 我國資產(chǎn)負(fù)債表采用_____（格式）。A賬戶式B報(bào)告式C多步式D單步式