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【单选题】
将企业集团内部交易形成的前期购人本期仍未出售的存货中包含的未实现内部销售利润抵销时,应当编制如下抵销分录( )。
A.
借记“未分配利润——年初”项目,贷记 “存货”项目
B.
借记“营业收入”项目,贷记“存货”项目
C.
借记“未分配利润——年初”项目,贷记 “未分配利润——年末”项目
D.
借记“营业成本”项目,贷记“存货”项目
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【多选题】2019 年5月份,甲公司(一般纳税人,适用的增值税税率为13%)发生如下事项:110日,库存材料因管理不善发生意外火灾损失,有关增值税专用发票注明的材料成本为20 000元,增值税税额为2 600元。218日,领用一批外购原材料用于集体福利,该批原材料的成本为60 000元,购入时支付的增值税进项税额为7 800元。下列说法正确的有( )。
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【单选题】From the second paragraph, we can infer that
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people belonging to the EU member states can travel freely within borders.
B.
immigration to the European Union will benefit the nation's welfare.
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the mobility of cities in Europe will put urban designers in a dilemma.
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【单选题】Which institution of EU comprises the heads of state or government of the EU member states?
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【单选题】Among the EU Member States, all the countries use the euro except Britain. Why?
A.
The status of British Pound is much higher than that of the new euro.
B.
The UK doesn’t want to be integrated with the EU.
C.
Both A and B
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Euro was not launched officially.
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【判断题】EU law prevents Member States from charging importers for bringing goods into that State from another Member State.
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【单选题】Among the secondary legislation of the EU, ____________ are not binding or imposing any legal obligation on the member states.
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regulations
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directives
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【单选题】Among the EU Member States, all the countries use the euro except Britain. Why?
A.
The status of British pound is much higher than that of the new euro
B.
The UK does not want to be integrated with the EU.
C.
Both A and B
D.
Euro was not launched officially.
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【简答题】如果希望将多次排序的数据清单恢复到排序前的状态 , 可以 在数据清单中增加“记录号”字段,数字顺序 依次 为 1 、 2 、 3...... ,依次类推。只要按“( )”字段 升 序 排序即可恢复排序前的数据清单
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相关题目:
【多选题】2019 年5月份,甲公司(一般纳税人,适用的增值税税率为13%)发生如下事项:110日,库存材料因管理不善发生意外火灾损失,有关增值税专用发票注明的材料成本为20 000元,增值税税额为2 600元。218日,领用一批外购原材料用于集体福利,该批原材料的成本为60 000元,购入时支付的增值税进项税额为7 800元。下列说法正确的有( )。
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管理不善造成的材料毁损,进项税额应继续抵扣
B.
转入“待处理财产损溢”科目的金额为22 600元
C.
借记“应付职工薪酬”科目67 800元
D.
应记入“应交税费——应交增值税(进项税额转出)”科目的金额为7 800元
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【单选题】胎黄是指( )。
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错误
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【单选题】From the second paragraph, we can infer that
A.
people belonging to the EU member states can travel freely within borders.
B.
immigration to the European Union will benefit the nation's welfare.
C.
the flow of people among European nations will cause troubles to transportation.
D.
the mobility of cities in Europe will put urban designers in a dilemma.
查看完整题目与答案
【单选题】Which institution of EU comprises the heads of state or government of the EU member states?
A.
The European Council
B.
The European Commission
C.
The European Parliament
查看完整题目与答案
【单选题】Among the EU Member States, all the countries use the euro except Britain. Why?
A.
The status of British Pound is much higher than that of the new euro.
B.
The UK doesn’t want to be integrated with the EU.
C.
Both A and B
D.
Euro was not launched officially.
查看完整题目与答案
【判断题】EU law prevents Member States from charging importers for bringing goods into that State from another Member State.
A.
正确
B.
错误
查看完整题目与答案
【单选题】Among the secondary legislation of the EU, ____________ are not binding or imposing any legal obligation on the member states.
A.
regulations
B.
directives
C.
decisions
D.
recommendations
查看完整题目与答案
【单选题】Among the EU Member States, all the countries use the euro except Britain. Why?
A.
The status of British pound is much higher than that of the new euro
B.
The UK does not want to be integrated with the EU.
C.
Both A and B
D.
Euro was not launched officially.
查看完整题目与答案
【简答题】如果希望将多次排序的数据清单恢复到排序前的状态 , 可以 在数据清单中增加“记录号”字段,数字顺序 依次 为 1 、 2 、 3...... ,依次类推。只要按“( )”字段 升 序 排序即可恢复排序前的数据清单
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