在编制购买日后合并会计报表时，上期未销售的存货本期全部销售，将上期未实现内部销售利润抵销的分录是（ ）。
清算会计的计量属性是（ ）
当破产清算开始之后，清算会计的主体是（ ）
下列各项中，不属于破产财产清偿范围的是（ ）。
企业清算净收益是（ ）。
清算会计与传统财务会计在会计假设方面一致的是( )。
题目
连续各期内部存货交易的抵销
上期内部存货交易形成的存货在本期全部实现对外销售，本期未发生内部存货交易编制首期合并财务报表时，已经将期末存货中包含的未实现内部销售利润予以抵销，减少了营业收入、营业成本和存货，意味着减少了上期的合并净利润和存货金额，并因此而减少了合并后的净利润。编制的抵销分录为：借记“未分配利润——年初”项目，贷记“营业成本”项目。
多做几道
最新试题
- 简述结构式观察法的要素。
- 简述设计收集资料的方案前应考虑的问题。
- 荟萃分析
- 名词解释:观察前准备阶段
- 名词解释:霍桑效应
- 英联邦社区护理中最重要的服务形式是A社区护理组织B家庭护理组织C老年人社区护理组织D健康访视组织
- 为老年人提供有效护理的前提和保证是A提高自身业务能力B熟悉老年人的健康需求C定期进行健康检查D及时发现老年人患病的早期征象和危险信号
- 社区传染病二级预防主要是A处理好医疗废弃物，如注射器针头B隔离传染病患者C传染病疫情报告管理D抢救危急重症患者
- 社区护理最突出的特点是A随医学模式转变而出现的新领域B专业性极强C需运用管理学D面向社区和家庭
- 慢性病自我管理的任务不包括A医疗行为管理B增强自我管理的知识和技能C角色管理D情绪管理
该科目易错题
- 材料全屏SingaporeSingapore is an independent city-state in southeastern Asia, consisting of one major island—the Singapore island—and more than 50 small islands, located off the southern tip of Malay. The city of Singapore, the capital of the country, is at the southeastern end of the Singapore Island; it is one of the most important port cities and commercial centers of Southeast Asia. The total area of the republic is 640 sq kmLow-lying Singapore Island has no outstanding relief(轮廓鲜明的) features. A central area of hills rises to the maximum height of 176 m. The country has a wet tropical climate, with an average annual temperature of 27.20℃. The average annual rainfall is 2.413 mm. the wettest months are November through January.Singapore is governed under a constitution of 1959. A president, elected to a four-year term, is head of state, and a prime minister is head of government. The president used to be selected by Parliament, but by 1991 constitutional amendment（修正案）, the president is now elected directly by the people. The Parliament is the law-making body with its 81 members popularly elected.In the late 1980s the country had some 290 primary schools with 278,300 pupils and 160 secondary schools with 200,200 students. The main institutions of higher education are the National University of Singapore, several technical colleges, and a teachers college.Singapore has one of the highest standards of living of any country in Asia. In the late 1980s the gross domestic product was estimated at $23.7 billion, or $8, 870 per person. The fishing industry is centered on the port of During, on southwestern Singapore Island. Industry has grown rapidly since the 1960s, and Singapore now produces a diversity of goods, including chemicals, electronic items, clothing, and processed foods, etc. Shipbuilding and petroleum refining are also important.1【单选】Paragraph 1（）AEducationBLand and ClimateCState SystemD General IntroductionEEconomyFPopulation
- Paragraph 2（）AEducationB Land and ClimateCState SystemD General IntroductionEEconomyFPopulation
- Immigration and ProblemsHundreds of thousands of people supporting immigration rights in the US filled streets all over America in early 2006. Many held signs and American flags and asked to be __1__ as citizens rather than criminals. Senator John McCain held the opinion that the country should open a __2__to citizenship to immigrants(移民) who were already in the country illegally, while other politicians__3__ for stricter measures---including rounding up undocumented immigrants and sending them back to their home countries.Canadian officials say that immigration applications continue to rise. Some want to keep the doors __4__. They need the labor. About 400,000 immigrants were allowed into the country in 2005, according to the Canadian Government statistics. __5__ all this growth means that cities need to adapt. New comers don’t always make a smooth transition into jobs for which they are skilled. So industries are using mentoring(辅导)programs to help new __6__ find proper jobs.With the large numbers of undocumented African immigrants arriving in the Canary Islands, the Spanish Government has decided to get __7__. There will be no more mass amnesties(特赦)for the illegal immigrants, and anyone coming to Spain without __8__ will be sent back.France's new immigration and integration law gives the government new powers to encourage high-skilled migration. It takes __9__ in 2007. The new law authorizes the government to help these identified employers find immigrant workers with needed skills or qualifications. The selected foreign employees will be granted"skills and talents"visas(签证). But some people show the concern that it’ll cause brain drain in 40 countries.A. immigrants B. HoweverC developing D.pathE. open F. toughG. effect H. ThereforeI developed J. permissionK. treated L.called
- Testing: Is it the only way to Evaluate Students?About ten percent of __1__ (spend)on primary and secondary education in the United States comes from the federal government. For ten years now, federal law has tied this cost to student __2__ (perform). States have been required to show progress through __3__ (year) testing.States saying testing tells only part of the story about efforts by school and students to improve. So the Obama administration has eased the limits on states in __4__ (measure) performance.The western state of Colorado for example, has a new __5__ (assess) method. The idea is to show __6__ (academy) growth, not just achievement on tests. It combines test scores, family income levels, school size, the ethnicity of the student and many other factors.Josh Smith is principal of a middle school in a network of public charter schools __7__ (call). West Denver Prep Charter schools are publicly funded but not operated the same as __8__ (tradition) public schools. Mr. Smith says he likes to show his students this graph so they can see their school’s progress. On average, students enter sixth grade at West Denver Prep __9__ (perform) below grade level. __10__ (strange) enough, most are outperforming other students across the state three years later.
- 材料全屏Saving MoneyWhere you save your money often depends on what you are saving for. If you are saving to buy a dictionary or to go to a concert, then you probably keep your money __1__ in your roomIf you are __2__ for a big purchase like a mountain bike or a school trip, where would you save your money?One place to save money is the bank. Putting your money in a savings account will help yourmonev__3__ more money. If you put your money in a piggy bank(猪形储蓄罐), one year later you'll still have the __4__ amount of money you put in. If you put your money in a savings account, one year later, you'll have more money than you put in. Why?When you keep your money in a __5__, your money earns interest. __6__ is the amount of a bank pays you to use your money. The bank uses your money (and the money of other people) to loan money to people and businesses.Another way you can save money is to buy a certificate of deposit or CD. If you have some money that you don't need to use for a __7__ time, this is a good way to make your money __8__.Since the bank is using your money for that time period, it will __9__ you interest. You will earn more interest with a CD than in a savings account. Can you guess why? It's because you promise to leave your money in the bank for a certain period of time. Banks pay __10__ rates of interest.1【简答】A. long B. same C. bank D. earn E. pay F. grow G. inside H. different I. interest J. somewhere K. saving L raise
- Cell Phones: Hang Up or Keep Talking?Millions of people are using cell phones today. In many places it is actually considered __1__ (usual) not to use one. They find that the phones are more than a means of __2__ (communicate)---having a mobile phone shows that they are cool and __3__(connect).The __4__ (explode) around the world in mobile phone use make some health professional worried. Some doctors are __5__ (concern) that in the future many people may suffer health problems from the use of mobile phones. In England, there has been a serious debate about this issue. Mobile phone companies are worried about the negative 46(public) of such ideas. They say that there is no __7__ (prove) that mobile phones are bad for your health.On the other hand, signs of change in the issues of the brain and head can be __8__ (detect) with modern scanning equipment. What is it that makes mobile phones __9__ (potential) harmful? The answer is radiation.As the discussion about their safety continues, it appears that it's best to use mobile phones less often. Use your regular phone if you want to talk for a long time. Use your mobile phone only when you really need it. Mobile phones can be very useful and convenient, especially in emergencies. In the future, mobile phones may have a __10__ (warn) label that says they are bad for your health. So for now, it's wise not to use your mobile phone too often.
- 材料全屏 Job or Money【*】Would you quit your job if you didn't need the money? In a 1990 poll by the Gallop Organization, many people said quitting work was an important reason to be rich. Yet researchers find that work is one of life's chief satisfactions for people.Consider W. Berry Fowler. In 1979, Fowler started a tutoring company that became so successful he was able to sell out and retire in 1978a multimillionaire at 40. He bought a 50-foot cabin cruiser and a house in Hawaii, and busied himself vacationing.But after five years of perpetual vacation, Fowler began to miss the challenges of work. So in 1992, he bought a fitness chain for children and now spends 75 hours a week immersed in balance sheets and staff meetings."My best days on the golf course weren't half as much fun as a good day at the office, he says.A job, studies show, is more than a paycheck. Doing something well can increase confidence and self-worth. When sociologist H. Ray Kaplan surveyed 139 lottery millionaires, he discovered 60 percent continued working at least a year after they’d won.If jobs are so important, wouldn't salary size be a gauge of job satisfaction? Americans think so. A survey conducted last year by Roper Starch Worldwide, Inc. , found that almost 70 percent of the respondents said they would be happier if their families had twice as much household income. Yet studies show that job satisfaction comes less from how much people earn than from the challenge of their jobs and the control they are able to exert. Work that doesn't engage a person will never seem rewarding, no matter how lucrative it becomes.1【单选】The Gallop poll shows many people want to be rich in order not to work.（）A RightBWrongCNot mentioned
- Researchers did another survey after the Gallop poll.（）ARightBWrongCNot mentioned
- 材料全屏 Moderate Earthquake Strikes England【*】A moderate earthquake struck parts of southeast England on 28 April 2007, toppling chimneys from houses and rousing residents from their beds. Several thousand people were left without power in Kent County. One woman suffered minor head and neck injuries.【*】It felt as if the whole house was being slid across like a fun-fair ride,"said the woman.The British Geological Survey said the 4.3-magnitude(震级)quake struck at 8:19 a.m. and was centered under the English Channel, about 8.5 miles south of Dover and near the entrance to the Channel Tunnel.【*】Witnesses said cracks appeared in and chimneys collapsed across the county. Residents said the tremor had lasted for about 10 to 15 seconds.【*】I was lying in bed and it felt as if someone had just got up from bed next to me,"said Hendrick Van Eck, 27, of Canterbury about 60 miles southeast of London."I then heard the sound of cracking and it was getting heavier and heavier. It felt as if someone was at the end of my bed hopping up and down."There are thousands of moderate quakes on this scale around the world each year, but they are rare in Britain. The April 28 quake was the strongest in Britain since 2002 when a 4. 8-magnitude quake struck the central England city of Birmingham.【*】The country's strongest earthquake took place in the North Sea in 1931, measuring 6.1 on the Richter(里氏)scale. British Geological Survey scientist Roger Musson said the quake took place on 28 April in an area that had seen several of the biggest earthquakes ever to strike Britain, including one in 1580 that caused damage in London and was felt in France. Musson predicted that it was only a matter of time before another earthquake struck this part of England. However, people should not scared too much by this prediction, Musson said, as the modern earthquake warning system of Britain should be able to detect a forthcoming quake and announce it several hours before it takes place. This would allow time for people to evacuate and reduce damage to the minimum.1【单选】During the April 28 earthquake, whole England was left without power.（）ATrueBFalseC Not Given
- The 4. 3-magnitude quake struck at 8: 19 p. m. in England and was centered under the English Channel.（）ATrueBFalseCNot Given
该题目相似题
- 根据（ ） 可以将汇率分为现行汇率和历史汇率。A会计入账时间B是否固定C从事外汇经营银行的角度D汇率在外汇交易中
- 外汇买卖成交后第二个工作日应交割的外汇汇率叫做A银行挂牌汇率 B外汇市场汇率 C即期汇率 D远期汇率
- 对于非同一控制下的企业合并，其计价基础是（ ）A公允价值B账面价值C可变现净值D历史成本
- 下列选项，不属于个别财务报表与合并财务报表的主要差异的是（ ）。A报告方面的差异B计量方面的差异C录入方面的差异D确认方面的差异
- 被套期项目资产负债表日应确认公允价值的变动，其应计入（ ）A营业外收入B投资收益C公允价值变动损益D套期损益
- 在确定的将来某一时间按照已经确定的价格购买或者是出售某种资产的合约称为A金融交易B金融期权C期货交易D金融远期
- 按照我国企业会计准则规定，承租人分摊未确认融资费用时，应采用的方法是（ ）A直线法B年数总和法C双倍余额递减法D实际利率法
- 下列各项中，企业在计算应纳税所得额时允许税前扣除的是 （ ）A被没收财物的损失B未经核定的准备金支出C发生的合理工资薪金支出D向投资者支付的现金股利
- 下列属于分部费用的是（ ）A利息费用B营业成本C营业外支出D所得税费用
- 清算会计的计量属性是（ ）A可变现净值B公允价值C历史成本D现成成本
