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【单选题】
出售以公允价值计量且其变动计入其他综合收益的金融资产（债券）时，应按实际收到的金额，借记“银行存款”等科目，按其账面余额，贷记“其他债权投资”科目，按所有者权益中转出的公允价值累计变动额，借记或贷记“其他综合收益”科目，按其差额，贷记或借记（ ）科目。A.
投资收益
B.
其他综合收益
C.
营业外支出
D.
营业外收入
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举一反三
【单选题】Which of the following statements regarding adjusting entries is true?
A.
Accountants use adjusting entries to record explicit transactions at the end of each reporting period.
B.
Adjusting entries are made on a daily basis as cash is exchanged between parties.
C.
Adjusting entries have nothing to do with accrual accounting.
D.
Adjusting entries are made at periodic intervals, usually when the financial statements are about to be prepared.
E.
The recording of cash receipts from customers is an example of an adjusting entry.
【简答题】How many entries are there on the library database?
【单选题】Adjusting entries:
A.
are needed for all balance sheet accounts.
B.
must be made on a daily basis to record supplies used during that day.
C.
are needed because errors have been made in previous journal entries.
D.
are made before the financial statements can be prepared.
【单选题】________ there is no restriction on foreign entries at the film festival ，those that win are in minority.
A.
unless
B.
When C Where D while
【单选题】All of the following regarding reversing entries are true except:
A.
Reversing entries are optional.
B.
Reversing entries are recorded in response to accrued assets and accrued liabilities that were created by adjusting entries at the end of the previous accounting period.
C.
Reversing entries are used to simplify a company's recordkeeping.
D.
Reversing entries are dated the first day of the new accounting period.
E.
Reversing entries are not the exact opposite of adjusting entries.
【单选题】The purpose of reversing entries is to:
A.
simplify the recording of certain journal entries in the future.
B.
correct an error made in a previous journal entry.
C.
ensure that closing entries have been properly posted to the ledger accounts.
D.
make certain that only permanent accounts are carried forward into the next accounting period.
E.
complete a required step in the accounting cycle.
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