下列關(guān)于財務(wù)會計的正確說法是（）
收入與費用在取得或發(fā)生時予以確認，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會計概念是（）
下列關(guān)于財務(wù)會計的正確說法是（）
財務(wù)報表的外部使用者不包括（）
財務(wù)報表的外部使用者關(guān)注的是（）
下列屬于財務(wù)報表外部使用者的是（）
題目
掃碼查看暗號，即可獲得解鎖答案！
點擊獲取答案
管理會計和財務(wù)會計的關(guān)系
財務(wù)會計——外部會計。針對日常的經(jīng)濟活動進行確認和記錄，并定期編制財務(wù)報表，向企業(yè)外界具有經(jīng)濟利害關(guān)系的團體、個人報告企業(yè)的財務(wù)狀況和經(jīng)營成果，其服務(wù)對象是外部的投資者、債權(quán)人和其他有關(guān)機構(gòu)。
多做幾道
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.達到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強奸
- 履約保函的擔保期限( )。 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)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗收合格之日止
- 設(shè)計施工總承包合同文件，有①承包人建議;②專用合同條款;③價格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進口設(shè)備重量為1000噸，離岸價格FOB為200萬美元，海運費400美元/噸，海運保險費率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運保險費為( ) 萬元。 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
- 烏拉俄語是什么意思（ )。 A.你好 B.進攻 C.勝利 D.沒有具體的意思，通常用作表達強烈情感的語氣詞。
該科目易錯題
- 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
- 關(guān)于試算平衡表的理解，不正確的是（）A其編制的首要目的是盡可能保證分類賬戶登記的準確性B試算平衡表是一張包含所有分類賬賬戶的表C試算平衡表列示了特定日期各賬戶的數(shù)額D試算平衡表并不區(qū)分借方和貸方
- 預(yù)算編制的起點是（）A生產(chǎn)預(yù)算B采購預(yù)算C現(xiàn)金預(yù)算D銷售預(yù)算
- 下列不屬于公司財務(wù)報表的主要使用者的是（）A投資者B政府部門C注冊會計師D公司銷售人員
- 下列哪一項不屬于流動性比率（）A流動比率B速動比率? ?C存貨周轉(zhuǎn)率D酸性測試比率
- 效率比率用于表示企業(yè)在怎樣管理它的（）A資本B流動資產(chǎn)C勞動力和原材料D流動資產(chǎn)和流動負債
- 下列哪一項不屬于流動性比率（）A流動比率B速動比率C存貨周轉(zhuǎn)率D酸性測試比率
- 在計算酸性測試比率時，速動資產(chǎn)中不包括的是（）A存貨B短期投資C銀行存款D應(yīng)收賬款
- 速動比率同流動比率相比，最大的區(qū)別是計算速動比率時應(yīng)剔除（）A現(xiàn)金B(yǎng)應(yīng)收賬款C存貨D預(yù)收賬款
- A公司年營業(yè)收入為1000萬元，年營業(yè)成本為800萬元，存貨平均余額為400萬元，則存貨周轉(zhuǎn)率是（）A1.2次?B1.25次?C2次?D2.5次
- 下列選項中，反映公司償債能力的財務(wù)比率是（）A存貨周轉(zhuǎn)率B流動比率C凈資產(chǎn)收益率D總資產(chǎn)周轉(zhuǎn)率