【单选题】【消耗次数:1】
“待处理财产损益”账户的贷方登记()。
发生的待处理财产盘亏
批准处理的待处理财产盘盈
批准处理的待处理财产盘亏
发生的待处理财产毁损
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相关题目
【单选题】 “待处理财产损溢”账户期末( )。
①  余额在借方
②  余额在贷方
③  一般没有余额
④  可能在借方,也可能在贷方
【单选题】 下列各项中,登记在待处理财产损溢账户借方的是?
①  财产的盘亏数
②  财产的盘盈数
③  财产盘亏的转销数
④  尚未处理的财产净溢余
【单选题】 (单选)“待处理财产损溢”科目属于( )
①  资产类科目
②  负债类科目
③  所有者权益类科目
④  成本类科目
【判断题】 (判断)如果到期末财产物资的盘盈盘亏没有经过批准,应该先按照规定进行处理,“待处理财产损溢”账户不能留有余额。( )
① 
② 
【多选题】 下列经济业务可通过“待处理财产损溢”科目核算的有()。
①  财产清查中查明无法支付的应付账款5000元,转作营业外收入
②  财产清查中发现无法收回的应收账款6000元,列入坏账损失
③  盘存材料4000元上报待批
④  盘亏设备一台,原值12000元,已提折旧8000元,上报待批
⑤  盘存材料4000元,经批准冲减管理费用
【单选题】 企业进行财产物资清查时,发现存货盘盈,首先记入“待处理财产损溢”科目,报经批准后应当转入的科目是(  )。
①  其他应收款
②  营业外收入
③  销售费用
④  管理费用
【判断题】 盘盈固定资产通过“待处理财产损溢”科目核算,其净收益计入当期营业外收入。
①  正确
②  错误
【判断题】 盘盈固定资产通过“待处理财产损溢”科目核算,其净收益计入当期营业外收入。( )
①  正确
②  错误
【单选题】 “待处理财产损溢”账户是用来核算企业在清查财产过程中查明的各种财产盘盈、盘亏和毁损的价值,但有一种情况不在本账户核算,而作为前期差错记入“以前年度损益调整”账户,那就是( )
①  盘盈的固定资产价值
②  盘亏的固定资产价值
③  盘盈的存货价值 盘亏的存货价值
【单选题】 “待处理财产损溢”账户是用来核算企业在清查财产过程中查明的各种财产盘盈、盘亏和毁损的价值,但有一种情况不在本账户核算,而作为前期差错记入“以前年度损益调整”账户,那就是( )。
①  盘盈的固定资产价值
②  盘亏的固定资产价值
③  盘盈的存货价值
④  盘亏的存货价值
随机题目
【单选题】 As a result of the unfavorable working conditions, the project has to be put off ____ .
①  temporarily
②  tremendously
③  traditionally
④  typically
【单选题】 11. I prefer ____ dinner when we arrive there.
①  having
②  to have
③  taking
④  to take
【单选题】 As a teacher of elementary school, you should be patient ____ those pupils.
①  of
②  with
③  for
④  at
【单选题】 ____ the whole, it was a successful evening.
①  On
②  At
③  From
④  In
【单选题】 ____, the more you are aware of content and meaning.
①  The more words you are familiar to
②  The more words you are familiar with
③  You are familiar to more words
④  You are familiar with more words
【单选题】 The English teacher strongly advises that every student ____ an all English dictionary.
①  to buy
②  buying
③  in buying
④  buy
【单选题】 Only about one out of twelve of the young men and women of this country ____ college education.
①  receive
②  receives
③  have received
④  have been received
【单选题】 The boy and his mother were ____ in the burning house.
①  involved
②  trapped
③  enclosed
④  surrounded
【单选题】 ____ of whether you are ill or not, I want you to cover the story of today’s conference on the environment.
①  Regardless
②  Despite
③  Even
④  Considering
【单选题】 It is an ____ change that has taken place.
①  amazing
②  attempting
③  awaking
④  amusing