【判断题】【消耗次数：1】
如果一般纳税人企业将本企业生产的产品用于本企业在建工程，相应的账务处理为：借记“在建工程”科目，贷记“库存商品”科目和“应交税费——应交增值税（进项税额转出）”科目。（）
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正确
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错误
参考答案：
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相关题目
【判断题】
从2016年开始，一般纳税人签发转账支票购买设备取得增值税专用发票的账务处理为：借记“固定资产”科目和“应交税费——应交增值税（进项税额）”科目，贷记“银行存款”科目。（）
①
正确
②
错误
【判断题】
进项税额允许抵扣情况下，企业购进物资，借记“在途物资”或“原材料”等科目，按当月可抵扣增值税额，借记“应交税费—应交增值税（进项税额)”科目，按实际支付的金额，贷记“银行存款”科目。
①
正确
②
错误
【判断题】
进项税额允许抵扣情况下，企业购进物资，借记“在途物资”或“原材料”，按当月未认证的可抵扣增值税额，借记“应交税费—应交增值税（进项税额)”科目，按实际支付的金额，贷记“银行存款”等科目。
①
正确
②
错误
【判断题】
小规模纳税人销售产品，按已收的金额，借记“银行存款”科目，按取得的收入金额，贷记“主营业务收入”科目，按应交的销项税额，贷记“应交税费—应交增值税（销项税额)”。
①
正确
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错误
随机题目
【单选题】
They talked in whispers, but still, I couldn’t help but __________ their conversation.
①
overhear
②
to overhear
③
overhearing
④
overheard
【单选题】
Oh, I’m sorry. But I promise I’ll be careful next time.
①
It’s nothing at all
②
Oh, never min
③
It doesn’t matter
④
Thank you
⑤
There are no questions
【单选题】
Not only are cars involved in most of the traffic accidents, but they also __________to the pollution of the air. .
①
contribute
②
promote
③
refer
④
matter
【单选题】
She was __________ a very affectionate person.
①
at heart
②
in person
③
on purpose
④
by nature
【单选题】
The furniture in his room is quite different __________ in yours.
①
from those
②
from that
③
from that one
④
from those ones
【单选题】
Isn’t it about the time you __________ to do morning exercises?
①
began
②
begin
③
should begin
④
have begun
【单选题】
I’d almost given up hope of finding a house I liked, and then suddenly this one __________ .
①
turned over
②
turned up
③
turned on
④
turned down
【单选题】
He __________ to arrange a loan through a finance company.
①
tried
②
succeeded
③
managed
④
endeavored
【单选题】
The concert usually takes place at the People’s Square, with the audience __________on the groun@@
①
seating
②
seated
③
be seating
④
to seat