【多选题】【消耗次数:1】
(多选)损益类账户一般具有以下特点( )
费用类账户的增加额记借方
收入类账户的减少额记借方
期末一般无余额
期末要结转到”利润分配”科目
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相关题目
【判断题】 (判断)成本类账户结构与费用类账户相同,借方登记增加,贷方登记减少,期末一般无余额。( )
① 
② 
【单选题】 在借贷记账法下,资产类、成本类账户的借方登记增加额,贷方登记减少额,期末余额一般在借方。余额计算公式为:( )。
①  期末贷方余额=期初贷借方余额+本期借方发生额-本期贷方发生额
②  期末贷方余额=期初贷方余额+本期贷方发生额-本期借方发生额
③  期末借方余额=期初借方余额+本期借方发生额-本期贷方发生额
④  期末借方余额=期初贷方余额+本.期贷方发生额-本期借方发生额
【单选题】 损益类账户的期末余额一般(  )
①  在借方
②  在贷方
③  无法确定方向
④  为零
【判断题】 收入类账户与费用类账户一般没有期末余额,但有期初余额
①  正确
②  错误
【判断题】 收入类账户与费用类账户一般没有期末余额,但有期初余额。( )
①  正确
②  错误
【判断题】 收入类账户期末无余额。
①  正确
②  错误
【判断题】 (判断)成本类科目结构与资产类科目相同,借方登记增加,贷方登记减少,期末一般无余额。( )
① 
② 
【判断题】 费用类账户一般没有余额,如有应在借方。( )
①  正确
②  错误
【单选题】 (单选)资产类账户的期末余额一般在( )
①  借方
②  借方或贷方
③  贷方
④  借方和贷方
【单选题】 下列账户中,期末一般无余额的是(  )账户。
①  库存商品
②  生产成本
③  本年利润
④  利润分配
随机题目
【判断题】 In 1916-1917, military service was considered a romantic occupation because the young men of college age at that time knew nothing of modern warfare.
①  正确
②  错误
【判断题】 The true intellectuals left for Europe forever because they were not satisfied with their native country.
①  正确
②  错误
【单选题】 No aspect of life in the Twenties has been more commented upon and sensationally romanticized than _________.
①  the native Fourth-of-July bombast
②  the rejection of Victorian gentility
③  the expatriation of the true intellectuals
④  The so-called Revolt of the Younger Generation
【单选题】 “The Sad Young Men” actually refers to _________.
①  the lost generation
②  the angry young men
③  Beat generation
④  the war profiteers
【单选题】 The young men began to enlist for ________.
①  fun in the war
②  the war before it was too late
③  the democracy before the war ended
④  the Victorian gentility after the war
【单选题】 The Sad Young Men included a group of young intellectuals except ________.
①  Hemingway and Dos Passos
②  Rod W. Horton and Herbert W. Edwards
③  F. Scott Fitzgerald and Eugene O’Neill
④  Ezra Pound, T. S. Eliot and E. E. Cummings
【单选题】 invective
①  beautiful words
②  facial expressions
③  convincing speech
④  abusive language
【单选题】 testimony
①  evidence
②  witness
③  liberation
④  trial
【单选题】 invoke
①  call forth
②  take down
③  put up
④  take the form of
【单选题】 inaugural
①  holy and sacred place in a church
②  formal speech made by a person on taking office
③  shelter from trouble, danger
④  talk for the purpose of teaching