2013年会计再教育《小企业会计准则练习题及答案》（In 2013, the accountant re taught small business accounting standards, exercises and answers）.docVIP

下载本文档

1
0
约2.29万字
约 35页
2017-08-21 发布于河南
举报
版权申诉

2013年会计再教育《小企业会计准则练习题及答案》（In 2013, the accountant re taught small business accounting standards, exercises and answers）.doc

1、本文档共35页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

2013年会计再教育《小企业会计准则练习题及答案》（In 2013, the accountant re taught small business accounting standards, exercises and answers）

2013年会计再教育《小企业会计准则练习题及答案》（In 2013, the accountant re taught small business accounting standards, exercises and answers） Small business accounting standards of practice questions and answers A single choice Accounting measurement attributes of small enterprises are (1.). A. replacement cost B. net realizable value The historical cost of C. D. fair value External users of accounting information for the small enterprises 2. main (). The tax department and the bank A. B. investors C.s creditors The board of directors of D. 3. online shop belongs to (). The concept of A. business B. entrepreneurial team C. part-time business D. network business 4. enterprises with bank deposits to buy raw materials, (should). A. debit bank deposit B. credit bank deposits C. debit cash D. credit cash 5. companies purchased inventory procurement costs (not included). A. transportation fee B. handling fee C. deductible VAT The purchase price D. The 6. leading consumable products with low value, the accounting treatment is not correct (). A. debit manufacturing costs B. debit management fees C. debit cost of sales D. debit low value consumable 7. the companys A products this month completed 470 units, 100 units in the product, the average completion degree is 30%, the production costs amounted to 100000 yuan. In the month end product yield (Taiwan) jordan. A.100 B.570 C.30 D.500 (8.) is a small enterprise due to the sale of goods, services and other business should accept labor units or individuals receive the money to buy. A. accounts receivable B. accounts payable C. ar D. prepayments 9. investment activities in accordance with the investment behavior of the degree of involvement can be divided into (). A. long-term investment and short-term investment B. of investment and foreign investment C. direct and indirect investment D. risk investment and risk investment 10. a company is the general taxpayer, the purchase need to install the equipment, has the special VAT invoices indicate the equ