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【简答题】
广东某企业会计人员在结账前进行对账时,查找出以下错账: (1)用银行存款预付建造固定资产的工程价款95 000元,编制的会计分录为: 借:在建工程95 000 贷:银行存款95 000 在过账时,“在建工程”账户记录为59 000元。 (2)用现金支付职工生活困难补助600元,编制的会计分录为: 借:管理费用600 贷:库存现金600 (3)计提车间生产用固定资产折旧4 500元,编制的会计分录为: 借:制造费用45 000 贷:累计折旧45 000 (4)用现金支付工人工资55 000元,编制的会计分录为: 借:应付工资5 500 贷:库存现金5 500 要求: (1)指出对上述错账应采用何种更正方法; (2)编制错账更正的会计分录。
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参考答案:
举一反三
【单选题】曲轴与凸轴的传动比是
A.
1:1
B.
1:2
C.
2:1
D.
1:3
【单选题】曲轴与凸轴的传动比是( )
A.
1:1
B.
2:1
C.
1:2
D.
1:4
【判断题】I was confronted with the question in the late December 2003.
A.
正确
B.
错误
【单选题】He is confronted with the moral dilemma of whether to steal a drug he can't afford so that he can save his wife's life.
A.
met
B.
baffled
C.
faced
D.
squeezed
【单选题】Confronted with the complex international situation, we need a foreign policy that is more ____.
A.
symbolic
B.
confidential
C.
controversial
D.
flexible
【简答题】In spite of much improvement, women still remain confronted with the inequalities in_____.
【单选题】As soon as he was confronted with the evidence, he confessed his guilt.
A.
showed
B.
admitted
C.
told
D.
claimed
【简答题】自动售票机能力不足是指车站出现突发大客流等特殊情况时,不能满足乘客购票需要,导致大量乘客在车站( )区滞留并等待购票的情况。
【单选题】曲轴与凸轴的传动比是
A.
2:1
B.
1:1
C.
1:2
D.
以上都不对
【单选题】Confronted with the new groups of cosmic reality, many educated men ______.
A.
become ignorant savages again
B.
find the 'time barrier' unbearable
C.
will not combine solar and stellar space
D.
cannot adapt to the abrupt change of scale
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