题目内容

向异地的某公司销售商品，货款15000元，增值税2550元，为其代垫运杂费650元，企业借记“应收账款”科目的金额应为17550元。

A. 正确
B. 错误

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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。

A. 正确
B. 错误

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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.

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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

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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

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向异地的某公司销售商品，货款15000元，增值税2550元，为其代垫运杂费650元，企业借记“应收账款”科目的金额应为17550元。

A. 正确 B. 错误

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。

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)

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％。

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

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)