资本性支出与收益性支出的区别是收益性支出直接抵减当期收益,而资本性支出是在一定会计期间内分期抵减各期的收益()
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在成本会计职能中,成本计划是核心,因为没有成本计划成本分析也就没有比较基础,成本考核也就失去了依据。()
A. 对
B. 错
成本会计任务取决于成本会计人员的素质和能力,成本会计人员能力很强,成本会计就可以实现企业经营管理的各方面要求。()
A. 对
B. 错
Accrual basis accounting权责发生制
A. may recognize revenue before cash is received.
B. allows for easy manipulation of revenue and expense.
C. recognizes expense only if paid in cash.
D. all of the above are true.
With the accrual basis权责发生制 of accounting, it is appropriate to recognize revenue from a credit sale
A. on the date the account is collected in full.
B. each time a payment on an account balance is received.
C. on the date of the sale.
D. either on the date of the sale or when the amount of the sale is collected.
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