【多选题】【消耗次数:1】
企业吸收投资人投资时,下列账户的余额可能发生变化的有
“盈余公积”账户
“资本公积”账户
“实收资本”账户
“本年利润”账户
“利润分配”账户
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相关题目
【多选题】 下列账户的余额在会计期末时应结转至“本年利润”账户的有( )。
①  “管理费用”账户
②  “制造费用”账户
③  “营业外收入”账户
④  “所得税费用”账户
⑤  “营业税金及附加”账户
【判断题】 反映未分配利润的账户在“本年利润”、“利润分配”账户。
①  正确
②  错误
【单选题】 企业从税后利润中提取法定盈余公积时,应贷记的账户是( )
①  “营业外收入”账户
②  “实收资本”账户
③  “资本公积”账户
④  “盈余公积”账户
【多选题】 转入“本年利润”账户借方的账户有( )。
①  管理费用
②  财务费用
③  制造费用
④  销售费用
⑤  其他业务成本
【判断题】 (判断)“盈余公积”账户属于所有者权益类账户,该账户借方登记提取的盈余公积,贷方登记实际使用的盈余公积。期末借方余额反映结余的盈余公积。()
① 
② 
【单选题】 下列交易事项中,能引起“资本公积”账户借方发生变动的是( )。
①  向灾区捐赠
②  资本公积转增资本
③  向投资人分派股利
④  溢价发行股票
【单选题】 “本年利润”期末应转入( )账户。
①  利润总额
②  利润分配
③  营业利润
④  净利润
【多选题】 关于“本年利润”账户,下列说法中正确的有( )。
①  借方登记期末转入的各项支出额
②  贷方余额为本年实现的净利润额
③  借方余额为本年发生的亏损额
④  年末经结转后该账户没有余额
【判断题】 “本年利润”账户属于所有者权益类账户
①  正确
②  错误
【多选题】 关于“本年利润”账户,下列说法中正确的有( )。
①  借方登记期末转入的各项支出额
②  贷方登记期末转入的各项收入额
③  贷方余额为实现的累计净利润
④  借方余额为发生的累计亏损额
⑤  年末经结转后该账户没有余额
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【单选题】 He made a mistake, but then he corrected the situation it got worse.
①  until
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【单选题】 Please help yourself to the fish.
①  Thanks, but fish doesn’t agree with me
②  Sorry, I can’t help
③  I don’t like fish
④  No, I can’t
【单选题】 The reason _________ I am writing this letter is to tell you about the meeting on Saturday.
①  because
②  why
③  for
④  as
【单选题】 Is that Mr Robert Lee?
①  Yes, Lee speaking
②  Hello, what do you want
③  Sorry, speaking
④  I don’t know
【单选题】 Hello, is that Shanghai Airlines?
①  Yes, can I help you?
②  Yes, what do you want?
③  Yes, you’re right
④  Yes, right number
【单选题】 May I see the menu, please?
①  That is the menu, sir
②  Yes, please go on
③  Here you are, sir
④  Of course, sir
【单选题】 __________ a teacher in a university, it is necessary to have at least a master’s degree.
①  To become
②  Become
③  One becomes
④  On becoming
【单选题】 May I see your tickets and passports, please?
①  No, you can’t
②  Yes, you can
③  here they are
④  No, they are mine
【单选题】 At midnight, he received a telephone call and was asked to meet at once.
①  mystery
②  mysterious
③  mystical
④  mythical
【单选题】 Not only the teacher but also the students _______ smiling.
①  is
②  are
③  was
④  be