下列表述正確的是（）
收入與費(fèi)用在取得或發(fā)生時(shí)予以確認(rèn)，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會(huì)計(jì)概念是（）
下列關(guān)于財(cái)務(wù)會(huì)計(jì)的正確說法是（）
財(cái)務(wù)報(bào)表的外部使用者不包括（）
財(cái)務(wù)報(bào)表的外部使用者關(guān)注的是（）
下列屬于財(cái)務(wù)報(bào)表外部使用者的是（）
題目
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資產(chǎn)負(fù)債表的編制
資產(chǎn)負(fù)債表依據(jù)會(huì)計(jì)第一恒等式：資產(chǎn)=負(fù)債+所有者權(quán)益
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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
- 下列屬于財(cái)務(wù)報(bào)表外部使用者的是（）A分析師BB雇員C基層管理者D高層管理者
- 報(bào)表的內(nèi)部和外部使用者都關(guān)注的是（）A流動(dòng)性B計(jì)劃C控制D經(jīng)管責(zé)任
- 下面的項(xiàng)目中屬于長期負(fù)債的是（）A?抵押借款B應(yīng)付款項(xiàng)C?短期借款D?應(yīng)收款項(xiàng)
- 編制利潤表的目的是 （）A反映一個(gè)公司在一定時(shí)期內(nèi)的收入、費(fèi)用、利潤或虧損及其對(duì)利潤或虧損的分配B反映一個(gè)公司的收入、費(fèi)用、利潤或虧損及其分配C反映資產(chǎn)、負(fù)債、所有者權(quán)益及其它們之間的相互關(guān)系D總括地反映一個(gè)企業(yè)一定時(shí)期的收入、費(fèi)用和盈虧
- A公司屬于制造企業(yè)，某年度做預(yù)計(jì)時(shí)，一些資料如下：單位售價(jià)：1200英鎊，固定成本總額為24000英鎊，盈虧平衡點(diǎn)銷量為30件，則該公司產(chǎn)品單位變動(dòng)成本為（）A400英鎊B800英鎊C600英鎊D300英鎊
- “每多生產(chǎn)一個(gè)單位的產(chǎn)品而增加的成本”稱為（）A總成本B變動(dòng)成本C邊際成本??D吸收成本
- 一般認(rèn)為，應(yīng)收賬款周轉(zhuǎn)率、存貨周轉(zhuǎn)率屬于（）A盈利能力比率B效率比率C償債能力比率D股東比率
- 效率比率用于表示企業(yè)在怎樣管理它的（）A資本B流動(dòng)資產(chǎn)C勞動(dòng)力和原材料D流動(dòng)資產(chǎn)和流動(dòng)負(fù)債
- 下列哪一項(xiàng)不屬于流動(dòng)性比率（）A流動(dòng)比率B速動(dòng)比率C存貨周轉(zhuǎn)率D酸性測(cè)試比率
- 速動(dòng)比率同流動(dòng)比率相比，最大的區(qū)別是計(jì)算速動(dòng)比率時(shí)應(yīng)剔除（）A現(xiàn)金B(yǎng)應(yīng)收賬款C存貨D預(yù)收賬款