【单选题】【消耗次数：1】
下列各项中，在编制资产负债表时，需根据若干总账科目余额相加计算填列的项目是?
①
应收账款
②
固定资产
③
货币资金
④
预付账款
参考答案：
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相关题目
【单选题】
资产负债表中，“应收账款”项目应填列的根据是（ ）。
①
“应收账款”总分类账户期末余额
②
“预收账款”明细发生额
③
“应收账款”和“预收账款”总分类账所属各明细分类账的期末借方余额合计
④
“应收账款”和“应付账款”总分类账所属各明细分类账的期末借方余额合计
【多选题】
下列各项中,应计入资产负债表“应收账款”项目的有( )。
①
“应收账款”科目所属明细科目的借方余额
②
“应收账款”科目所属明细科目的贷方余额
③
“预收账款”科目所属明细科目的借方余额
④
“预收账款”科目所属明细科目的贷方余额
⑤
“其他应收款”总账余额
【多选题】
资产负债表中的“应付账款”项目应根据( )填列。
①
应付账款所属明细账贷方余额合计
②
预付账款所属明细账贷方余额合计
③
应付账款总账余额
④
应付账款所属明细账借方余额合计
⑤
预付账款所属明细账借方余额合计
随机题目
【单选题】
He the job well，but he so careless.
①
could do，was
②
had done，had been
③
could have done，was
④
hadnˊt done，had been
【单选题】
I to stay there for one more week，but I changed my mind.
①
was hoping
②
had hoped
③
Hoped
④
would have hoped
【单选题】
＿＿＿ your letter，I would have started off two days ago.
①
If I could have received
②
Should I receive
③
Had I received
④
If I received
【单选题】
If I with her last summer，I with her now.
①
worked…am getting on very well
②
had worked…would get on very well
③
had worked… would have got on very well
④
had worked…will get on very well
【单选题】
I was very busy yesterday, otherwise I to the meeting.
①
had come
②
would have come
③
would come
④
came
【单选题】
If it rain next week，the farmers could still have a good harvest.
①
should
②
could
③
would
④
might
【单选题】
If you hadn’t gone with Tom to the party last night, ＿＿＿＿＿＿.
①
you would meet John already
②
you would have met John
③
you won’t have missed John
④
you will have met John
【单选题】
Everything ＿＿＿＿＿＿ if Albert hadn’t called the fire brigade.
①
will be destroyed
②
would be destroyed
③
would have been destroyed
④
will have been destroyed