【判断题】【消耗次数：1】
企业短期借款利息数额不大的，可以不采用预提的方法，而在实际支付时直接计入当期损益。（ ）
①
对
②
错
参考答案：
复制
纠错
相关题目
【单选题】
借款利息是按季支付的，或者利息是在借款到期时连同本金一起归还且数额较大的，应采取预提的办法，设置（）账户，按月预提计入财务费用。
①
“应付利息”
②
“应收利息”
③
“短期借款”
④
“应付账款”
【单选题】
企业因日常业务经营需要向银行借入短期借款，利息按月预提、按季支付。下列各项中，预提借款利息应贷记的会计科目是（）。
①
应付利息
②
应付账款
③
合同负债
④
短期借款
【单选题】
当金融企业实际支付已预提的应付利息时，会计分录应为？
①
借记利息支出，贷记应付利息
②
借记应付利息，贷记利息支出
③
借记应付利息，贷记吸收存款
④
借记吸收存款，贷记应付利息
随机题目
【单选题】
The soldier was _____ of running away when the enemy attacked.
①
scolded
②
charged
③
accused
④
punished
【单选题】
The short story ____ the heart of the little boy with its unusual plot.
①
captured
②
cost
③
cast
④
chased
【单选题】
_____their differences,the couple were developing an obvious and genuine affection for each other .
①
But for
②
For all
③
Above all
④
Except for
【单选题】
Those acting for the defendant proposed to appeal ____ the sentence.
①
to
②
against
③
for
④
out
【单选题】
Which sport has the most expenses ____ training equipment, players’ personal equipment and uniforms?
①
in place of
②
in terms of
③
by means of
④
by way of
【单选题】
The pressure _____ causes Americans to be energetic, but it also puts them under a constant emotional strains.
①
to compete
②
competing
③
to be competed
④
having competed
【单选题】
We should make a clear ____ between the two scientific terms for the purpose of our discussion.
①
separation
②
discrimination
③
deviation
④
distinction
【单选题】
He _______ to study harder in the future so that he could have more opportunities to find a better job.
①
resolved
②
resorted
③
requested
④
reserved
【单选题】
Students with _______ problems may apply for student loans.
①
economic
②
financial
③
male
④
economical