【简答题】某企业从2001年末开始采用备抵法核算坏账损失。提取坏账准备比例为5%。当年应收账款账面余额为借方80万元;2002年核销坏账损失6万元,2002年末应收账款账面余额为140万元;2003年重新收回以往已核销坏账2万元,2003年末应收账款账面余额为20万元。 要求:(1)计算2001 2003年各年末应提(冲减)坏账准备的金额。(2)编制提取坏账准备、核销坏账损失、重新收回坏账的会计分录。(按时...
【单选题】Which one of the following statements concerning a sole proprietorship is correct?
A.
A sole proprietorship is designed to protect the personal assets of the owner
B.
The profits of a sole proprietorship are subject to double taxation
C.
The owner of a sole proprietorship is personally responsible for all of the company's debts
D.
There are very few sole proprietorships remaining in the U.S. today
E.
A sole proprietorship is structured the same as a limited liability company
【简答题】某企业从2006年末开始采用备抵法核算坏账损失。提取坏账准备比例为5%。当年应收账款账面余额为借方80万元;2007年核销坏账损失6万元,2007年末应收账款账面余额为140万元;2008年重新收回以往已核销坏账2万元,2008年末应收账款账面余额为20万元。 要求: (1)计算2006~2008年各年末应提(冲减)坏账准备的金额。 (2)编制提取坏账准备、核销坏账损失、重新收回坏账的会计分录。(...
【单选题】Which one of the following statements concerning a sole proprietorship is correct?
A.
it is easy to create a sole proprietorship.
B.
a sole proprietorship is taxed two times.
C.
Transferring ownership of a sole proprietorship is easier than transferring ownership of a corporation.
D.
A sole proprietor can generally raise large sums of money.
【多选题】备抵法核算坏账损失时,坏账准备的计提方法有( )。
【多选题】军队最高领导权和指挥权属于( ),军委实行主席负责制。
【简答题】A.One B.Another C.Only D.Sole
【单选题】按备抵法核算坏账损失时,一般应在期末先计提“坏账准备”,对于“坏账准备”的估计方法一般有三种,下列四个备选答案中哪种方法不是“坏账准备”估计的一般方法( )。
【简答题】最高领导权和指挥权属于( )和( ),军委实行( )。
【单选题】在采用备抵法核算坏账损失的方法中,期末计提坏账准备时,不必考虑以前坏账准备余额的方法是( )。