热门试卷

企业将未到期的应收票据向银行贴现，且银行拥有对贴现企业的追索权时，企业对该事项的正确会计处理是( )。

A．注销应收票据后作或有事项处理
B．不注销应收票据直接作为或有事项处理
C．将其转入应收账款
D．不注销应收票据直接作为短期借款处理

Questions 150-152 refer to the following letter.
January 28, 2007
Mr. Michael John
PeaceCon Corp.
1004 Western St.
New York 456159
Dear Mr. Michael John,
By way of introduction, we own properties in the East Area of New York City. One of the major accounting firms suggested we (150) you regarding the development of one of these properties. It (151) of a piece of land, in excess of 14,000 square feet that is zoned to permit the building of approximately 170,000 square feet, for retail, commercial, hotel uses, and casino. If you have any interest in being part of this development, please contact us (152) at the above address, or call us at 222-356-4747 (fax 222-356-4748), and we would be happy to send to you further information.
Very truly yours,
Richard Simpson
A. plans
B. undertakes
C. consists
D. intrudes

企业进行资产交换的行为是否属于非货币性资产交换，需要进行判断。下列各项中，构成非货币性资产交换判断标准之一的是( )。

A．是否具有商业实质
B．交换中不涉及货币性资产
C．能否取得交换资产的账面价值
D．能否取得交换资产的公允价值

下列资产负债表项目中，需要根据总账科目和明细账科目分析填列的是( )。

A．长期应收款
B．应收账款
C．应付账款
D．预收账款

经过资产评估后，如果资产评估价值大于其原资产账面价值，该差额的实质是( )。

A．企业实现的收益
B．投入资本实现的溢价
C．投入资本未实现的溢价
D．企业未实现的收益

Thus our {{U}}conviction{{/U}} is reinforced that only social revolution can really solve the problems of the people.

A．argument
B．belief
C．proposal
D．theory

下列价格中不属于到岸价的是______。

A．CIF价
B．运费、保险费在内价
C．关税完税价格
D．增值税的组成计税价格

项目建议书阶段的投资估算，其误差率应控制在______。

A．±30%以上
B．±30%以内
C．±20%以内
D．±10%以内

施工索赔成功的关键在于______。

A．索赔动因的客观性和合理性
B．索赔证据的合法性和索赔要求的合理性
C．索赔时机的及时性和节奏性
D．索赔方式的节奏性和索赔时机的及时性