【判断题】【消耗次数:1】
以出包方式形成的固定资产,建设期间的工程物资盘亏、报废及毁损净损失以及联合试车费等应计入待摊支出。(  )
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相关题目
【判断题】 固定资产盘亏造成的净损失,应当计入营业外支出。
①  正确
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【判断题】 固定资产盘亏时,扣除保险公司、责任人等赔偿后,盘亏的净损失应该计入营业外支出。(  )
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【判断题】 固定资产盘亏造成的净损失,应当计入企业的费用。
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【判断题】 小企业固定资产清查发生盘亏净损失,属于经营损失的计入管理费用非常损失的计入营业外支出。(  )
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【判断题】 固定资产出售或报废的净损益都应计入营业外收入或支出。
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【判断题】 业单位出售、无偿调出、对外捐赠、盘亏、毁损、报废等固定资产的处置均通过“待处置财产损溢”科目核算;企业固定资产的出售、报废、毁损、对外投资、非货币性资产交换、债务重组等,通过“固定资产清理”科目核算。(  )
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【单选题】 生产车间固定资产修理期间发生的停工损失应计入
①  产品成本
②  营业外支出
③  管理费用
④  废品损失
【单选题】 对于在建工程项目发生的净损失,如为非常损失造成的报废或毁损,应将其净损失计入当期( )。
①  营业外支出
②  在建工程
③  管理费用
④  固定资产
【判断题】 经批准转销固定资产盘亏净损失时,账务处理应借记“营业外支出”账户,贷记“固定资产清理”账户。
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随机题目
【单选题】 A: Please help yourself to the fish. B:[填空]
①  Thanks , but I dont like the fish.
②  Sorry, I cant help.
③  Well, what about you?
④  Oh, I cant.
【单选题】 A: May I use your computer this afternoon? B: Im sorry, but I have to finish typing this term paper today. A: [填空].
①  It doesnt matter
②  Thank you just the same
③  Do as you please
④  Never mind
【单选题】 A: Would you rather watch TV or go for a walk? B: The TV program is good today. [填空] A: Cool. Lets go.
①  What a pity!
②  I hate to leave.
③  But I need the exercise more.
④  You know what I mean.
【单选题】 A: Can I take a message? Ill let Mr. Liu know as soon as he comes back. B: [填空].
①  I hope he will call me back
②  No. Ill call somebody else
③  Dont bother. Ill try his cell
④  I dont think its appropriate
【单选题】 A: Whats there to do at night? B: There are clubs, concerts, players and so on. [填空]!
①  You make it
②  You name it
③  You manage it
④  Yes, I didnt hear you
【单选题】 A: Can I help you? B: [填空]. Where do I pay my fees?
①  Thank you
②  As you please
③  Yes, you can
④  Yes, please
【单选题】 A: Why did your boss shout at you? B: [填空]. He was just in a bad mood.
①  Nothing in particular
②  who knows
③  You said it
④  Im quite surprised
【单选题】 A: I went on a date with Susan last weekend. B: Really? [填空]? A: I couldnt ask for a better night.
①  Is she nice
②  How was it
③  Is it a beautiful night
④  Did you like her
【单选题】 A: Id like a cup of coffee. B: [填空], is instant OK?
①  Im sure
②  No kidding
③  Sure I do
④  Of course
【单选题】 A: Happy New Year to you. B: [填空]
①  Yes,Im happy.
②  How about you
③  Fine,thank you.
④  The same to you.