与销售商品相关的经济利益不能流入企业,则不能确认该项商品销售收入。
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听力原文:M: We've been working on this proposal for so long that my eyes are starting to blur.
W: Why don't we get out of here? The green meadow around the library is good for your eyes. We can wrap it up later.
Q: What does the woman mean?
(14)
A. The man should relax for a while.
B. The man should see a doctor in the library.
C. It shouldn't take long to write the proposal.
D. The man should wrap up his books as quickly as possible.
盈余公积在转增企业资本时,按规定保留的余额不应少于注册资本的20%。
A. 正确
B. 错误
盘存单一式三份,一份由盘点人员留存备查,一份交实物保管人保存,一份交财会部门与账簿记录相核对。
A. 正确
B. 错误
资本是投资者为开展生产经营活动需投入的资金。会计上的资本专指所有者权益中的投入资本。
A. 正确
B. 错误