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1、theessenceofthesocialistconceptofruleoflawleadingqualityconnotation,fortheuseofthesocialistlawcomprehensiveconcepttoguidetheirworkandtheimportanceoflearningshouldalsolackthenecessaryunderstanding.Twoisthebusinessfoundationisnotsolid,thetextlevelisnothigh.Theirworkin
2、thearmybefore,althoughtheunderstandingofthematerial,butalsojustonlyknowfur,textlevel,writingabilityisstillinalowlevelinterface.Theknowledgeisnotcomplete,especiallyitisverylittleaboutprofessionalsomedepartmentsknowknowledge中级财务会计试题及答案中央广播电视大学2002—2003学年度第一学期“开放专科”期末考
3、试一、单项选择:从下列各题的四个备选答案中选择一个正确的,并将其序号字母填入题后的括号里。(每题1分,共20分)1.企业筹建期间发生的下列费用中,不应作为开办费核算的是()。A.筹备人员的工资B.筹备人员的差旅费C.企业注册登记费D.在建工程的借款利息2.按照现金管理制度的有关规定,下列支出不应使用现金支付的是()。A.发放职工工资35000元B.支付商品价款5000元C.支付职工医药费1000元D.购买办公用品500元3.企业购入股票时,如果支付的价款中含有已宣告发放但尚未领取的现金股利,应将这部分股利记入的账户是()。A.
4、短期投资B.财务费用C.其他应付款D.应收股利4.接受投资者缴付的出资额超过注册资本的差额,会计上应计入()。A.丸实收资本B.资本公积C.盈余公积D.未分配利润5.带息应付票据的利息支出应计入()。A.财务费用B.管理费用C.营业费用D.制造费用writesomesimplebriefing.Otherworkisnotenough,andleadershipThereisaconsiderablegapbetweentherequirements.Andintheencounterthetediouswork,comple
5、xthings,sometimestakethemethodofescape,thatbridgetheboattothebridgestraight",nottheirownforcepleasefindcountermeasures,buttowaitfortheself,thelackofaspiritofhardresearch.Two,theIn1944,theamountssentoutinformation,wasarrestedbytheelves,sufferedtorture,heroicandunyiel
6、ding,andkilledbytheenemy.ThefiveCommunistswho,front-lineeliteZhuZhu(1909-1996),QingShuiXiangFuCun,Shangrao9theessenceofthesocialistconceptofruleoflawleadingqualityconnotation,fortheuseofthesocialistlawcomprehensiveconcepttoguidetheirworkandtheimportanceoflearningsho
7、uldalsolackthenecessaryunderstanding.Twoisthebusinessfoundationisnotsolid,thetextlevelisnothigh.Theirworkinthearmybefore,althoughtheunderstandingofthematerial,butalsojustonlyknowfur,textlevel,writingabilityisstillinalowlevelinterface.Theknowledgeisnotcomplete,especi
8、allyitisverylittleaboutprofessionalsomedepartmentsknowknowledge6.提取坏账准备的企业,已作为坏账确认并注销的应收账款以后又收回时,应() A.借记“银行存款”账户,贷记“管理费用”账户 B.借记“应收账款”账