【判断题】【消耗次数:1】
历史成本原则是指在会计核算中,对取得的各种财产和物资、形成的各种权益和债务,都应以实际发生的成本作为计价基础。( )
正确
错误
参考答案:
复制
纠错
相关题目
【单选题】 会计核算上所使用的一系列会计原则和方法,如历史成本原则等,都是建立在()基础之上的。
①  会计主体前提
②  持续经营前提
③  会计分期前提
④  货币计量前提
【判断题】 按照相关规定,我国所有单位都应以权责发生制作为会计核算基础。(  )
① 
② 
【判断题】 谨慎原则是指在会计核算中应尽量低估企业的资产和可能发生的损失、费用。( )
①  正确
②  错误
【判断题】 谨慎原则是指在会计核算中应尽量低估企业的资产和可能发生的损失、费用。( )
①  正确
②  错误
【单选题】 财产物资按照取得时的实际成本入账,体现的是( )。
①  真实性原则
②  重要性原则
③  历史成本原则
④  一贯性原则
【单选题】 在成本会计的各种职能中,( )是基础。
①  成本预测
②  成本控制
③  成本核算
④  成本考核
【简答题】 用来核算企业采用实际成本进行材料物资日常核算时外购材料的买价和各种采购费用,据以计算、确定购入材料的实际采购成本的账户是[填空]。
【单选题】 各种会计核算程序的区别在于( )。
①  登记总账的依据不同
②  编制会计报表的依据不同
③  总账的格式不同
④  会计凭证的种类不同
【单选题】 产品成本计算实际上就是会计核算中成本费用科目的
①  明细核算
②  总分类核算
③  账务处理
④  总分类核算和明细核算
【单选题】 产品成本计算实际上就是会计核算中成本费用科目的( )
①  明细核算
②  总分类核算
③  账务处理
④  总分类核算和明细核算
随机题目
【单选题】 Determined to __________ as if everything were normal, he responded with a kind of indifference.
①  carry on
②  account for
③  bring up
④  get through
【单选题】 Mary, your dress is really beautiful. How is John?
①  Thank you very much
②  No, no, John is not bad
③  Thank you. He is fine
④  Don’t say that. It’s ugly. John is good
【单选题】 Excuse me, sir. Where is Dr. Brown’s office?
①  You can’t ask me
②  Pardon? I have no idea
③  Please don’t say so
④  Sorry I don’t know, but you can ask the man over there
【单选题】 a reading lamp on the table.
①  There is
②  There has
③  It is
④  It has
【单选题】 And what we got to __________ is a disgrace.
①  come up with
②  catch up with
③  put up with
④  keep up with
【单选题】 In no circumstance __________ .
①  smoking should be allowed on the campus
②  should smoking be allowed on the campus
③  should smoking allowed on the campus
④  should smoking allow on the campus
【单选题】 Do you mind if I join you?
①  I’m very happy to do so
②  Never mind
③  Please do
④  Oh, I can’t
【单选题】 Hi, Sam, I think you did a good jo@@
①  Thank you
②  Don’t mention it
③  Not at all
④  I did it quite badly
【单选题】 We are interested in the weather because it __________ us so directly --- what we wear, what we do, and even how we feel.
①  benefits
②  affects
③  guides
④  effects
【单选题】 If the whole program __________ beforehand, a great deal of time and money would have been lost.
①  was not planned
②  were not planned
③  would not be planned
④  had not been planned