【简答题】【消耗次数:1】
Directions: Fill in the blanks with the words given below. Change the form if necessary.[fee; react; expand; besides; quantity; stay; highly; device; customer; commercial]5. Popular television plays are often interrupted by[填空1].
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【判断题】 企业计提的各项资产减值准备所形成的损失,计入当期损益,即管理费用。(  )
① 
② 
【判断题】 资产减值准则所指的资产,除了特别说明外,只包括单项资产,不包括资产组。(  )
① 
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【单选题】 (  )会计假设界定了会计核算的时间范围。
①  会计主体
②  持续经营
③  会计分期
④  货币计量
【单选题】 下列各项中,不属于反映会计信息质量要求的是(  )。
①  会计核算方法一经确定不得随意变更
②  会计核算应当注重交易和事项的实质
③  会计核算应当以权责发生制为基础
④  会计核算应当以实际发生的交易或事项为依据
【单选题】 下列各项中,不能体现实质重于形式要求的是(  )。
①  对发生减值的无形资产计提减值准备
②  售后租回业务的会计处理
③  售后回购业务的会计处理
④  关联方关系的判断
【单选题】 对期末存货采用成本与可变现净值孰低计价,其所体现的会计信息质量要求是(  )。
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②  历史成本
③  重置成本
④  公允价值
【单选题】 某企业2011年8月份购入一台不需安装的设备,因暂时不需用,截至当年年底该企业会计人员尚未将其入账,这违背了(  )要求。
①  重要性
②  客观性
③  及时性
④  明晰性
【单选题】 在会计核算中产生权责发生制和收付实现制两种记账基础的会计基本假设是(  )。
①  会计分期
②  会计主体
③  货币计量
④  持续经营