有意思的（国外英文资料）.docVIP

有意思的（国外英文资料） In any of the following categories, there are (BCDE) of other currencies. A. bank deposit b. deposit c. bank draft The deposit of the deposit of the bank account The following statement on the processing of inventory accounting is correct (ABD). The reasonable losses incurred during the purchase of the stock shall be included in the inventory purchase cost B. inventory price fall preparation should usually be graded according to the individual inventory item C. Non-monetary asset exchange in exchange for stocks without the relevant inventory falling in preparation for the inventory The net loss of the stocks caused by abnormal causes is included in the operating expenses In the following fixed assets, the (BD) shall be calculated for depreciation. An improvement in the amount of fixed assets that is leased in the form of leasing B. unused machine equipment C. the fixed assets that are being reexpanded and used D. The fixed assets leased in the form of leasing In accordance with the present accounting system, the following items may be used as accounts receivable (ABD). A) the price of the product is the price of the product In the case of enterprises that use the allowance method to account for the losses of bad debts, the items listed in the following items shall be (AD) in the provision of bad debts. A. receivable b. receivable c. prepaid d. other receivables The following statements relating to fixed asset accounting processing are correct (BCD). The losses incurred by fixed asset losses are included in the administration fee The value added tax of the production equipment purchased by the average taxpayer is not included in the fixed asset cost The fixed assets obtained in the restructuring of the debt are accounted for by the sum of their fair value and related taxes The value of the fixed assets after the preparation of the impairment is the basis of the depreciation of the book value after the impairment provision The use life of the fixed assets