【单选题】【消耗次数:1】
事业单位年终结账时,下列科目贷方余额应转入“财政补助结转”科目的是()。
“财政补助收入”
“上级补助收入”
“事业收入”
“其他收入”
参考答案:
复制
纠错
相关题目
【判断题】 财政补助收入支出表反映事业单位某一会计年度财政补助收入、支出、结转及结余情况。(  )
① 
② 
【单选题】 在财政授权支付方式下,事业单位在()确认财政补助收入。
①  年终计算出尚未使用的财政授权支付额度时
②  收到财政部门批复年度财政授权支付预算指标时
③  按规定时间和程序向财政部门申请财政授权支付用款额度时
④  收到单位零余额账户代理银行转来财政授权支付到账通知书时
【判断题】 事业单位的“财政补助收入”总账科目下需要设置“基本支出”和“项目支出”明细账科目。()
①  正确
②  错误
【判断题】 事业单位从财政部门取得的财政预算内资金是事业单位的财政补助收入,从财政部门取得的财政专户返还收入是事业单位的事业收入。()
①  正确
②  错误
【单选题】 在财政实拨资金支付方式下,事业单位在()确认财政补助收入。
①  实际收到财政部门拨入财政预算资金时
②  根据部门预算和用款额度,按规定时间和程序向财政部门提出资金拨入请求时
③  实际使用部门拨入的财政预算资金时
④  年度部门预算得到批复时
【判断题】 事业单位应当按规定的用途向财政部门申请取得财政补助收入。()
①  正确
②  错误
【单选题】 事业单位的非财政补助结余经分配后转入()。
①  经营结余
②  事业基金
③  财政补助结余
④  专用基金
【判断题】 事业单位从上级主管部门取得的资金属于事业单位的上级补助收入。()
①  正确
②  错误
【判断题】 村集体经济组织收到补助资金时,借记“银行存款”等科目,贷记“补助收入”科目。年终,不需要结平“补助收入”科目。(  )
① 
② 
【判断题】 非财政补助结转结余主要通过“非财政补助结转”、“事业结余”、“经营结余”和“非财政补助结余分配”科目进行会计核算。(  )
① 
② 
随机题目
【单选题】 The order came ___ the soldiers ___ the small village the next morning.
①  that; had to leave
②  that; should leave
③  /; must leave
④  when; should leave
【单选题】 The question came up at the meeting ___ we had enough money for our research.
①  that
②  which
③  whether
④  if
【判断题】 I have waited for two weeks impatiently and finally the order was cancelled.
①  正确
②  错误
【单选题】 ___ is no possibility ___ Bob can win the first prize in the match.
①  There; that
②  It; that
③  There; whether
④  It; whether
【单选题】 Even if they are on sale, these refrigerators are equal in price to, if not more expensive than, ___ at the other store.
①  anyone
②  the others
③  that
④  the ones
【单选题】 Energy is ___ makes thing work.
①  what
②  something
③  anything
④  that
【单选题】 The doctor did a lot to reduce the patient’s fear ___ he would die of the disease.
①  that
②  which
③  of which
④  of that
【单选题】 These plastic flowers look so ___ that many people think they are real.
①  beautiful
②  natural
③  artificial
④  similar
【单选题】 It is clear that the whole world is passing through a social revolution in which a central_____ must be taken by scientists and technologists.
①  process
②  attention
③  measure
④  part
【单选题】 When I took his temperature, it was two degrees above ___.
①  average
②  ordinary
③  regular
④  normal