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【单选题】
【C20】
A.
adjusts to
B.
acts as
C.
equals to
D.
looks like
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【简答题】Mark is going to Harbin to see the I ce Lantern Exhibition. He is asking Miss Wang t o help him to find out about the train timetable. Suppose you are Mark. Read aloud the following dialogue with your...
【单选题】企业对交易或事项进行会计确认、计量和报告,不应该高估资产或者收益,低估费用或负债,这一要求体现的原则是( )
A.
重要性
B.
实质重于形式
C.
谨慎性
D.
及时性
【多选题】某企业为增值税一般纳税人,销售产品一批,价款为10 000元,成本为8 000元,对方以银行存款支付,则下列会计分录正确的是( )。
A.
借:银行存款 117 000 贷:主营业务收入 10 000 应交税金——应交增值税(销项税额) 1 700
B.
借:主营业务成本8 000 贷:库存商品 8 000
C.
借:银行存款 10 000 贷:主营业务收入 10 000
D.
借:其他业务支出8 000 贷:库存商品8 000
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【简答题】根据句意和首字母填空。 1.  I enjoy t _____  all over the world.  I want to see different things. 2.  The old man wants to s______ some money to buy a big house. 3.  We are going to h ______  the exhibition next ...
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【简答题】听下面一段材料,回答第1-2题。 1. What do the two speakers first intend to do? A. Go to a play. B. Go to an exhibition. C. Go to a movie. 2. Why doesn’t Fred want to go to the concert? A. Because the tickets are h...
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【单选题】某企业为增值税一般纳税企业,当月赊销产品一批,开出的增值税注明销售价 5 000 元,增值税 850 元,另外用银行存款代购货方垫付运杂费 50 元,其“应收账款”的人账价值为 (  ) 元。
A.
5 000   
B.
5050   
C.
5 850
D.
5 900
【多选题】某企业为增值税一般纳税人,销售产品一批,款项尚未收到,引起( )增减变化。
A.
资产
B.
负债
C.
所有者权益
D.
收入
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