皮皮学，免费搜题
登录
搜题
【单选题】
( 2018年)某企业为增值税一般纳税人,2018年7月1日以经营租赁专设销售机构租入汽车1辆,每月租金10 000元(不含税),按支付。9月30日,企业以银行存款支付租金和税款,取得增值税专用发票并已经过认证,增值税专用发票上注明的价款为30 000元,增值税税额为4 800元。下列各项中,2018年9月30日该企业支付租金的会计处理正确的是( )。
A.
借：其他应付款 20 000 销售费用 10 000 应交税费 ——应交增值税（进项税额） 4 800 贷：银行存款 34 800
B.
借：应付账款 30 000 应交税费 ——应交增值税（进项税额） 4 800 贷：银行存款 34 800
C.
借：应付账款 20 000 销售费用 10 000 应交税费 ——应交增值税（进项税额） 4 800 贷：银行存款 34 800
D.
借：销售费用 30 000 应交税费 ——应交增值税（进项税额） 4 800 贷：银行存款 34 800
拍照语音搜题，微信中搜索"皮皮学"使用
参考答案：
参考解析：
知识点：
.
..
皮皮学刷刷变学霸
举一反三
【单选题】Two-thirds of the land ________ covered with green grass and the rest _______ covered with pine trees.
A.
is; is
B.
is; are
C.
are; is
D.
are; are
查看完整题目与答案
【单选题】How are the minority groups covered in British news media?
A.
They are scarcely covered in any news media.
B.
They are widely covered in all kinds of news media.
C.
They are covered only in some special programs and tabloids.
D.
They are covered only in some mainstream TV programs and big newspapers.
查看完整题目与答案
【单选题】Since last year, she ______ of the long distance.
A.
have covered three fifth
B.
have covered three fifths
C.
has covered three fifths
D.
has covered three fifth
查看完整题目与答案
【单选题】The path in the park looked beautiful, _______ with_______leaves.
A.
covered;falling
B.
covered;fallen
C.
covering;falling
D.
covering,fallen
查看完整题目与答案
【判断题】赵复将理学带到北方,是元代理学的重要传人。
A.
正确
B.
错误
查看完整题目与答案
【单选题】wit/ wit/
A.
vt.动;拨动;激动
B.
a.值…的 n.价值
C.
n.危机;存亡之际
D.
n.智力,才智,智能
查看完整题目与答案
【判断题】()查验(Declaration)是指海关接受报关员的申报后,依法对进出口货物进行实际的核对和检查。 A、正确 B、错误
A.
正确
B.
错误
查看完整题目与答案
【单选题】The actress wore a black wig/wit over her blond hair.
A.
wig
B.
wit
查看完整题目与答案
【单选题】About seventy percent of the earth with water.
A.
is covering
B.
is covered
C.
are covering
D.
are covered
查看完整题目与答案
【单选题】. “As shades more sweetly recommend the light, So modest plainness sets off sprightly wit: For works may have more wit than does’em good, As bodies perish through excess of blood.”
A.
the above lines, Pope tries to say that_______.
B.
wit will make better poetry
C.
plainness is more important than wit in poetry
D.
too much wit will destroy good poetry
E.
plainness will make wit dull
查看完整题目与答案
相关题目：
【单选题】Two-thirds of the land ________ covered with green grass and the rest _______ covered with pine trees.
A.
is; is
B.
is; are
C.
are; is
D.
are; are
查看完整题目与答案
【单选题】How are the minority groups covered in British news media?
A.
They are scarcely covered in any news media.
B.
They are widely covered in all kinds of news media.
C.
They are covered only in some special programs and tabloids.
D.
They are covered only in some mainstream TV programs and big newspapers.
查看完整题目与答案
【单选题】Since last year, she ______ of the long distance.
A.
have covered three fifth
B.
have covered three fifths
C.
has covered three fifths
D.
has covered three fifth
查看完整题目与答案
【单选题】The path in the park looked beautiful, _______ with_______leaves.
A.
covered;falling
B.
covered;fallen
C.
covering;falling
D.
covering,fallen
查看完整题目与答案
【判断题】赵复将理学带到北方,是元代理学的重要传人。
A.
正确
B.
错误
查看完整题目与答案
【单选题】wit/ wit/
A.
vt.动;拨动;激动
B.
a.值…的 n.价值
C.
n.危机;存亡之际
D.
n.智力,才智,智能
查看完整题目与答案
【判断题】()查验(Declaration)是指海关接受报关员的申报后,依法对进出口货物进行实际的核对和检查。 A、正确 B、错误
A.
正确
B.
错误
查看完整题目与答案
【单选题】The actress wore a black wig/wit over her blond hair.
A.
wig
B.
wit
查看完整题目与答案
【单选题】About seventy percent of the earth with water.
A.
is covering
B.
is covered
C.
are covering
D.
are covered
查看完整题目与答案
【单选题】. “As shades more sweetly recommend the light, So modest plainness sets off sprightly wit: For works may have more wit than does’em good, As bodies perish through excess of blood.”
A.
the above lines, Pope tries to say that_______.
B.
wit will make better poetry
C.
plainness is more important than wit in poetry
D.
too much wit will destroy good poetry
E.
plainness will make wit dull
查看完整题目与答案