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采用永续盘存制,能在账簿中及时反映各项财产物资的增减变动及结存情况,因此,无需对财产物资进行清查盘点。()

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Write on your ANSWER SHEET ONE a composition of about 200 words on the following topic: Specialized Education or General Education. You are to write in three parts: In the first part of your writing you should present your thesis statement. In the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriacy.

会计科目是对会计要素具体内容分类所形成的项目。()

为了遵循权责发生制原则的要求,企业应将其他业务收入减去其他业务支出进而确定其他业务利润。()

借贷记账法的借方登记全部经济业务的增加数额,减少数额记入贷方。()