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【单选题】
某企业2015年年初拥有货车2辆,每辆整备质量为6吨;2015年7月2日购买了1辆摩托车、1辆纯电动汽车,当月取得购置发票。当地规定货车税年税额为100元/吨,摩托车税年税额为150元/辆,则企业当年应缴纳税( )元。
A.
1262.5
B.
1275
C.
1325
D.
1350
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【单选题】Periodic interest expense is the stated interest rate times the amount of debt outstanding during the period.
A.
TRUE
B.
FALSE
【判断题】Periodic interest expense is the stated interest rate times the amount of debt outstanding during the period.
A.
正确
B.
错误
【简答题】我国最先开放的经济特区为: 、 、 、 。
【判断题】衣袋若从实用功能角度讲,它又可以运用在服装的任何需要装饰和需要填充内容的地方。
A.
正确
B.
错误
【判断题】切除停放制动时应关闭车辆的停放制动带电触点截断塞门(手柄黑色)和供给截断塞门(手柄白色),使手柄置于垂直位( )。
A.
正确
B.
错误
【判断题】The interest expense on an installment note decreases with each periodic payment.
A.
正确
B.
错误
【简答题】Eli Goldratt advocates that all manufacturing costs other than materials be treated as operating expenses for the period. Periodic profits would be calculated as: Sales xxx Less cost of material xxx ...
【单选题】Which one of the following items is NOT a consideration when recording periodic depreciation expense on long-lived assets?
A.
residual value
B.
estimated useful life
C.
cash needed to replace the long-lived asset
D.
cost
【单选题】The periodic expense created by allocating the cost of plant and equipment to the periods in which they are used, representing the expense of using the assets, is called:
A.
Accumulated depreciation.
B.
An accrued account.
C.
A contra account.
D.
Depreciation expense.
E.
The expense recognition (matching) principle.
【单选题】The periodic expense created by allocating the cost of plant and equipment to the periods in which they are used, representing the expense of using the assets, is called:
A.
Accumulated depreciation.
B.
A contra account.
C.
The matching principle.
D.
Depreciation expense.
E.
An accrued account.
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