【多选题】【消耗次数：1】
根据权责发生制原则，应计入本期的收入和费用的会计事项有（）。
①
本期实现的收入，并已收款
②
本期实现的收入，尚未收款
③
属于本期的费用，尚未支付
④
属于以后各期的费用，但已支付
⑤
属于本期的费用，已经支付
参考答案：
复制
纠错
➡️如需代学继续教育，联系微信：yizhituziang
相关题目
【多选题】
根据权责发生制原则，下列各项中应计入本期的收入和费用的是（ ）。
①
本期销售货款收存银行
②
上期销售货款本期收存银行
③
本期预收下期货款存入银行
④
计提本期固定资产折旧费
⑤
以银行存款支付下期的报刊杂志费
【单选题】
（单选）以权责发生制为核算基础，下列不属于本期收入或费用的是（）
①
本期支付下期的房租
②
本期支付本期的房租
③
上期支付的本期房租
④
本期售出商品但尚未收到货款
【简答题】
[填空]是指凡属于本期能实现的收入，不论款项是否实际收到，都作为本期收入处理；凡属于本期应负担的费用，不论款项是否实际付出，都作为本期费用处理
【多选题】
按权责发生制原则要求，下列收入或费用应归属本期的是（ ）。
①
对方暂欠的本期销售产品的收入
②
预付明年的保险费
③
本月收回的上月销售产品的货款
④
尚未支付的本月借款利息
⑤
摊销以前已付款的报刊杂志费
【判断题】
期初，医院应当将财政拨款收入中的财政项目拨款收入的本期发生额转入本期盈余，将业务活动费用、单位管理费用中经费性质为财政项目拨款经费部分的本期发生额转入本期盈余。（ ）
①
对
②
错
随机题目
【单选题】
You are ____ to decide for yourself.
①
old enough
②
as old enough
③
enough old
enough old as
【单选题】
Breaking Mary’s doll was purely ____. John didn’t mean to
do it.
①
incidental
②
accidental
③
occasion
④
opportunity
【单选题】
Televisions enable us to see things happen almost at
the exact moment ____.
①
which they are happening
②
they are happening
③
which they happen
④
they have happened
【单选题】
It is the ability to do the job_____ matters, not where you
come from or what you are.
①
one
②
that
③
what
④
if
【单选题】
Mac’s close ____ to his brother made people mistake them for one another.
①
resemblance
②
identity
③
appearance
④
relationship
【单选题】
My father is so deaf that he has to use a hearing ____.
①
help
②
aid
③
support
④
tool
【单选题】
I understand ____ preparation that staff must put in under pressure to meet the deadline.
①
more than the enormous amount of
②
better than most the enormous number of
③
better than most the enormous amount of
④
fewer than the number of
【单选题】
When I got out of the car and walked about among them, ____ one old man who shook his head disapprovingly, they all began to cheer.
①
see that
②
except that
③
provided that
④
except for
【单选题】
She resorted to ____ when she had no money to buy foods for her children.
①
have stolen
②
steal
③
stole
④
stealing