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账簿中书写的文字或数字,不要写满格,一般应占到各行高度的三分之一,以备发生错误时更正。()

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现行会计制度规定,车间固定资产折旧和修理费应记入“管理费用”。()

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。()

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。()