【判断题】【消耗次数:1】
应收系统中设置的应收和预收科目必须是已经在科目档案中指定为应收系统的受控科目。
正确
错误
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相关题目
【单选题】 用户可以定义应收系统凭证制单所需的基本科目是通过应收系统初始设置的( )进行设置的。
①  基本科目设置
②  结算科目设置
③  产品科目设置
④  控制科目设置
【单选题】 “应收账款”科目通常设置( )辅助核算。
①  部门
②  个人往来
③  客户往来
④  供应商往来
【单选题】 下列项目中,关于“应收账款”科目说法错误的是( )。
①  本科目期末借方余额,反映事业单位尚未收回的应收账款
②  本科目应当按照购货、接受劳务单位(或个人)进行明细核算
③  本科目核算事业单位因开展经营活动销售产品、提供有偿服务等而应收取的款项
④  逾期十年或以上、有确凿证据表明确实无法收回的应收账款,按规定报经批准后予核销
【判断题】 企业在计提应收账款坏账准备时,借记“资产价值损失”科目,贷记“应收账款”科目。
①  正确
②  错误
【判断题】 “应收票据及应收账款”项目,应当根据“应收票据”“应收账款”“预付账款”等科目所属明细科目期末借方余额合计填列。
①  正确
②  错误
【单选题】 下列各项中,通过“其他应收款”科目核算的是( )。
①  应收的出租包装物租金
②  预付的购货款
③  应向购货方收取的代垫的运杂费
④  收取的出租包装物押金
【多选题】 下列事项中,通过“其他应收款”科目核算的有(  )。
①  赊销商品货款
②  应收的出租包装物租金
③  存出保证金
④  企业代购货单位垫付的包装费、运杂费
【判断题】 “长期应收款”项目,应当根据“长期应收款”总账科目余额,减去“未实现融资收益”总账科目余额填列。
①  正确
②  错误
【判断题】 “长期应收款”项目,应当根据“长期应收款”总账科目余额,减去“未实现融资收益”总账科目余额填列。
①  正确
②  错误
【单选题】 其他应收款属于(  )类会计科目。
①  资产
②  负债
③  所有者权益
④  收入
随机题目
【单选题】 14.We should plant trees on _______ side of the road.
①  each
②  some
③  every
④  many
【单选题】 5. As he is recovering, he has grown more confident and _______ about life.
①  pessimistic
②  positive
③  negative
④  interested
【单选题】 8.She no longer has that______ smile as before, but instead carries the sad look of a mother who has just lost her son.
①  careless
②  carefree
③  interested
④  sick
【单选题】 15. He was determined to cross _____of the Atlantic Ocean by sailing westwards.
①  dangerous water
②  the dangerous water
③  the dangerous waters
④  dangerous waters
【单选题】 25. I object ________ being kept waiting. Why are you always late ________ appointments?
①  /;for
②  to; for
③  in; for
④  to; in
【单选题】 18.The garage deals_____ gasoline, oil ,etc. t
①  with
②  in
③  for
④  about
【单选题】 9.He is far ______in sports than I am.
①  more interested
②  more interesting
③  as interested
④  as interesting
【单选题】 5.Ten minutes later a taxi ______ in front of the house, where we had arranged to meet.
①  pulled out
②  . pulled up
③  pulled down
④  pulled off
【单选题】 19.The church is the _____building in the town.
①  eldest
②  ancient
③  oldest
④  old
【单选题】 29. I remember __________ for the job, but I forget the exact amount.
①  to be paid
②  get paid
③  that I receive pay
④  being paid