“税金及附加”账户，用于核算企业经营活动发生的由已销产品负担的
A. 资源税
B. 消费税
C. 城市维护建设税
D. 教育费附加
E. 增值税
查看答案
通过“税金及附加”账户核算的税金主要有增值税、消费税、所得税等。
A. 对
B. 错
根据新收入准则，当合同各方已批准该合同，并承诺将履行各自义务时，销货企业即可确认收入。
A. 对
B. 错
Which of the following is the first step in setting a pricing policy?
A. selecting a pricing method
B. selecting the pricing objective
C. determining demand
D. analyzing competitors' costs, prices, and offers
In ________ pricing, the firm bases its price largely on competitor's prices.
A. going-rate
B. auction-type
C. markup
D. target-return
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