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【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。...
【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
【单选题】Which one of the following statements concerning a sole proprietorship is correct?
A.
The profits of a sole proprietorship are subject to double taxation.
B.
The owner of a sole proprietorship is personally responsible for all of the company's debts.
C.
A sole proprietorship is designed to protect the personal assets of the owner.
D.
A sole proprietorship is structured the same as a corporation.
【单选题】碧云公司 20×1 年将坏账损失的核算方法改为备抵法。该年末应收账款余额为 6 000 万元,准备金提取比例为 5‰ , 20×1 年末计提坏账准备; 20×2 年实际发生坏账损失 40 万元, 20×2 年末应收账款余额为 7 000 万元; 20×3 年 6 月 1 日收到 20×2 年已转销的坏账 10 万元,存入银行,同时又确认一笔坏账损失为 15 万元, 20×3 年末应收账款余额为 8...
A.
借：资产减值损失30万元，贷：应收账款30万元
B.
借：坏账准备30万元，贷：资产减值损失30万元
C.
借：资产减值损失30万元，贷：坏账准备30万元
D.
借：管理费用30万元，贷：坏账准备30万元
【单选题】Which one of the following statements concerning a sole proprietorship is correct?
A.
The life of a sole proprietorship is potentially unlimited.
B.
A sole proprietor can generally raise large sums of capital quite easily.
C.
Transferring ownership of a sole proprietorship is easier than transferring ownership of a corporation.
D.
It is easy to create a sole proprietorship
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