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【单选题】
成本会计收到北京不锈钢板材全额发票。企业对不当期采购发票先到、货当期未到的情况一般是不做任何处理,等货到了以后再处理。但如果采购发票已经经过国税局认证、已经抵扣了进项税,且根据采购合同此时货物所有权上的主要风险和报酬已经转移到购买方,则购买方可借“在途物资”和进项税、贷[ ]或银行存款,本课程采用这种处理方法。如果属于货到票未到、后收到发票的情况(即先货后票),采购存货未暂估入账、或者采购的存货在上期末暂估入账、本期初已经全部冲销,则视同票到货到进行一般入库处理。
A.
预付账款
B.
其他
C.
应收账款
D.
应付账款
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参考答案:
举一反三
【单选题】( )是实现法治的核心环节。
A.
党的领导
B.
立法
C.
司法
D.
守法
【单选题】It is said that the math teacher seems _____ towards bright students.
A.
liable
B.
partial
C.
beneficial
D.
preferable
【单选题】孔子之后,中国进入了一个四民社会,即有四个职业群体,其中起领导作用的是()。
A.
B.
C.
D.
【简答题】15-97. Word的( )功能,可以创建带阴影的、扭曲的、旋转的和拉伸的文字,也可以按预定义的形状创建文字。
【判断题】Questions 13 to 15 are based on the following passage. The erhu is a kind of violin (fiddle) with two strings which, together with zhonghu, gaohu, sihu, etc, belongs to the“huqin" family. It is said t...
A.
正确
B.
错误
【简答题】The stranger opened the door, and a man entered. Suddenly, a strange knock __11__ did not seem to be human’s was heard! The woodcutter said, “Open the door. I know who __12__. It is my donkey.” Everyo...
【简答题】Word 的 功能,可以创建带阴影的、扭曲的、旋转的和拉伸的文字,可以按预定义的开关创建文字。
【简答题】Rewrite Improper Sentence: 13. It is reported that the Iranian Central Bank has instructed the commercial banks to suspend their issuing new Letters of Credit as from the 3rd May because of its decrea...
【单选题】()13.It is said that in Australia there is more land than the government knows___.
A.
it how to deal with
B.
how to deal it with
C.
how to deal with it
D.
to deal how with it
【简答题】It is said that our school sports meeting is __________(hold) next Friday.
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