【简答题】下列会计处理中,不正确的是( )。 A、企业销售商品涉及现金折扣的,应当按照扣除现金折扣前的金额确定销售商品收入金额。 B、企业销售商品涉及现金折扣的,现金折扣在实际发生时计入财务费用。 C、企业销售商品涉及商业折扣的,应当按照扣除商业折扣后的金额确定销售商品收入金额。 D、企业销售商品涉及商业折扣的,应当按照扣除商业折扣前的金额确定销售商品收入金额。
【简答题】他们上周上演了一台新戏,整个纽约为之震撼。(take...by storm)
【判断题】销售商品涉及现金折扣的,应当按照扣除现金折扣后的金额确定销售商品收入金额。
【判断题】销售商品涉及现金折扣的,企业应当按照扣除现金折扣的金额确定销售商品收入金额。( )
【单选题】Please listen to the interview and answer the following questions 1.
A.
Great changes in modern British manners.
B.
Anti-social activities of some young people.
C.
The book called The Done Thing.
【判断题】德育过程是对学生知情意行的培养提高过程,应以知为开端,知情意行依次进行。
【单选题】企业销售商品涉及商业折扣和现金折扣的,应当按照扣除商业折扣和现金折扣后的金额确定销售商品收入金额。( )
【简答题】Please listen to the following passage and try to finish the exercises after it.
【单选题】Please listen to the interview and answer the following questions. 1.
A.
She has sold 15 million singles in the world.
B.
She was on the list of the 10 Most Influential People.
C.
She didn’t feel surprised to be the cover of TIME.
D.
She has earned a lot of titles in her life.
【单选题】小企业销售商品涉及现金折扣的,应当怎样处理?
A.
应当按照扣除现金折扣前的金额确定销售商品收入金额。现金折扣在年末计入管理费用。
B.
应当按照扣除现金折扣前的金额确定销售商品收入金额。现金折扣在年末计入财务费用。
C.
应当按照扣除现金折扣前的金额确定销售商品收入金额。现金折扣应当在实际发生时,计入当期损益。
D.
应当按照实际收到的金额确定销售商品收入金额。