下列項(xiàng)目不屬于企業(yè)存貨的是
《企業(yè)會(huì)計(jì)準(zhǔn)則——應(yīng)用指南》《小企業(yè)會(huì)計(jì)準(zhǔn)則》等屬于典型的_____。
會(huì)計(jì)規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會(huì)計(jì)規(guī)章制度的是_____。
會(huì)計(jì)規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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職上網(wǎng)在線題庫(kù) > 會(huì)計(jì)本科試題 > 會(huì)計(jì)制度設(shè)計(jì) > 第六章 存貨業(yè)務(wù)會(huì)計(jì)制度設(shè)計(jì) > 下列項(xiàng)目不屬于企業(yè)存...
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存貨業(yè)務(wù)的內(nèi)容和特點(diǎn)
存貨主要包括各類(lèi)原材料、在產(chǎn)品、半成品、庫(kù)存商品、商品以及周轉(zhuǎn)材料（含包裝物、低值易耗品）等。生產(chǎn)設(shè)備屬于企業(yè)的存貨。
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最新試題
- 高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營(yíng)利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
- 生產(chǎn)、銷(xiāo)售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國(guó)家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國(guó)公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書(shū)日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗(yàn)收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書(shū)日止 D.自提交履約保函之日起，至工程竣工驗(yàn)收合格之日止
- 設(shè)計(jì)施工總承包合同文件，有①承包人建議;②專(zhuān)用合同條款;③價(jià)格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進(jìn)口設(shè)備重量為1000噸，離岸價(jià)格FOB為200萬(wàn)美元，海運(yùn)費(fèi)400美元/噸，海運(yùn)保險(xiǎn)費(fèi)率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運(yùn)保險(xiǎn)費(fèi)為( ) 萬(wàn)元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
- 二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
- 烏拉俄語(yǔ)是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒(méi)有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語(yǔ)氣詞。
該科目易錯(cuò)題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
該題目相似題
- 綜合性會(huì)計(jì)制度是指規(guī)范全國(guó)會(huì)計(jì)工作的法律、法規(guī)和制度，其特點(diǎn)是_____。A普遍適用性B可操作性強(qiáng)C技術(shù)性強(qiáng)D針對(duì)性強(qiáng)
- 新建的企業(yè)或者兼并、收購(gòu)及收購(gòu)后的企業(yè)需要進(jìn)行_____類(lèi)型的會(huì)計(jì)制度設(shè)計(jì)方式。A集體設(shè)計(jì)B共同設(shè)計(jì)C全面設(shè)計(jì)D總體設(shè)計(jì)
- 大中型企業(yè)通常配備_____名財(cái)務(wù)會(huì)計(jì)人員。A1-5名B5-20名C20-50名D6-60多名
- 領(lǐng)料登記表適用于_____。A有消耗定額的材料B資質(zhì)材料C委托加工材料D經(jīng)常領(lǐng)用的損耗性材料
- 下列不屬于無(wú)形資產(chǎn)的是_____。A專(zhuān)利權(quán)B著作權(quán)C商標(biāo)D非專(zhuān)利技術(shù)
- 軟件公司開(kāi)發(fā)的、用于對(duì)外銷(xiāo)售的計(jì)算機(jī)軟件系統(tǒng)_____A對(duì)于購(gòu)買(mǎi)方而言屬于存貨，對(duì)于開(kāi)發(fā)銷(xiāo)售商而言是無(wú)形資產(chǎn)B對(duì)于購(gòu)買(mǎi)方和開(kāi)發(fā)銷(xiāo)售商而言都是無(wú)形資產(chǎn)C對(duì)于購(gòu)買(mǎi)方和開(kāi)發(fā)銷(xiāo)售商而言都是存貨D對(duì)于購(gòu)買(mǎi)方而言屬于無(wú)形資產(chǎn)，對(duì)于開(kāi)發(fā)銷(xiāo)售商而言是存貨
- 企業(yè)采用分期收款銷(xiāo)售的方式，在不符合收入確認(rèn)條件但商品已經(jīng)發(fā)出的情況下，對(duì)分期收款銷(xiāo)售的商品，應(yīng)設(shè)置的科目是A主營(yíng)業(yè)務(wù)成本B發(fā)出商品C庫(kù)存商品D在途商品
- 下列不屬于非合同發(fā)貨制的銷(xiāo)售業(yè)務(wù)處理程序設(shè)計(jì)的要點(diǎn)的是_____。A銷(xiāo)售部門(mén)根據(jù)客戶要求和產(chǎn)品價(jià)格目錄編制銷(xiāo)貨發(fā)票B經(jīng)銷(xiāo)售部門(mén)主管（可以授權(quán)銷(xiāo)售員）和會(huì)計(jì)部門(mén)主管審核后，授權(quán)出納部門(mén)收款C銷(xiāo)售部門(mén)根據(jù)銷(xiāo)售合同編制發(fā)貨通知單，分別通知倉(cāng)庫(kù)備貨和企業(yè)內(nèi)部運(yùn)輸部門(mén)辦理發(fā)貨D銷(xiāo)售部門(mén)和會(huì)計(jì)部門(mén)分別登記銷(xiāo)售業(yè)務(wù)的相關(guān)賬簿
- 下列不屬于中期財(cái)務(wù)報(bào)表的是A月度財(cái)務(wù)報(bào)表B季度財(cái)務(wù)報(bào)表C年度財(cái)務(wù)報(bào)表D半年度財(cái)務(wù)報(bào)表
- 數(shù)字定位編號(hào)法是十進(jìn)制編號(hào)法的擴(kuò)展，他的缺點(diǎn)是_____。A賬戶的經(jīng)濟(jì)內(nèi)容不能明確顯示B編號(hào)數(shù)字較長(zhǎng)，不便記憶???????C物資的存放地點(diǎn)不能明確顯示D不便于實(shí)行電算化