【多选题】按权责发生制原则要求,下列收入或费用应归属本期的有( )。 According to the principle of accrual basis, Which of the following revenue or expenses should be attributed to the current period. ( ).
A.
对方暂欠的本期销售产品收入Current sales revenue owed by the other party
B.
预付明年的广告费 Prepayment of next year's advertising fee
C.
本月收回的上月销售产品的货款Payments recovered this month for last month's sales of products
D.
尚未支付的本月借款利息Unpaid interest on current month's loan
【判断题】According to accrual basis of accounting, revenues are recognized when earned, regardless of when cash is actually received. Expenses are matched to the revenues. regardless of when cash is actually p...
【单选题】按权责发生制原则要求,下列项目中关于收入确认正确的是( )。 According to the principle of accrual basis, the correct recognition of revenue in the following items is ( ).
A.
本月销售产品一批,价值20 000元,货款尚未收到,已确认为收入Sales of a batch of products this month, valued at 20,000 yuan, has not yet been received and has been recognized as revenue.
B.
本月月初收到上月利息收入3 000元,确认为本月财务费用贷方 3 000 元 Earlier this month, 3,000 yuan of interest income from last month was received , which is credited 3,000 yuan to financial expenses of this month.
C.
本月收到上月产品销售收入30 000元,已存入银行,确认为本月收入Received last month's sales revenue of 30,000 yuan, which has been deposited in the bank and recognized as this month's revenue.
D.
本月签订一份销售合同,规定下月销售货物一批,价值50 000元,确认为本月收入Signing a sales contract this month, which stipulates that a batch of goods will be sold next month, with a value of 50,000 yuan, will be recognized as revenue for this month.
【判断题】按照权责发生制,即凡是当期已经实现的收入和应当负担的费用,不论款项是否收付,都应当作为当期的收入和费用。( )According to accrual basis, all the revenue and expenses that have been realized and should be borne in the current period, whether the payme...