皮皮学，免费搜题
登录
搜题
【单选题】
下列涉税会计分录，使用不正确的是（ ）。A.
企业按规定计算的应代扣代缴的职工个人所得税，应借记“职工薪酬”，贷记“应交税费一应缴个人所得税”
B.
如果企业当月多缴了增值税，应借记“应交税费一应交增值税”，贷记“应交税费一一未交增值税'
C.
企业按规定应缴的保险保障基金．，应借记“管理费用”，贷记“应交税费一应缴保险保障基金”
D.
企业按规定减免的增值税额，应借记“应交税费一应交增值税(减免税款)”，贷记“营业外收人”
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】Which of the following is the defect of fishmeal?
A.
It doesn’t contain much protein necessary for fish.
B.
It is not so easily developed as the plant alternatives.
C.
It creates serious phosphorous pollution.
D.
It is not as diverse as the plant alternatives.
【单选题】One fine afternoon I was walking along Fifth Street, when I remembered that it was necessary to buy a pair of socks. Why I wished to buy only one pair is unimportant. I turned into the first sock shop...
A.
A pair of shoes.
B.
A pair of socks.
C.
Two pairs of shoes.
D.
Two pairs of socks.
【单选题】According to the passage, the function of the office manager is to ______
A.
provide necessary information for the local authority
B.
keep a balance between production, marketing and administration
C.
assist management in making appropriate decisions quickly
D.
make sure that administrative work is performed efficiently
相关题目：