一、單項(xiàng)選擇題(本大題共20小題,每小題1分,共20分)在下列每小題的四個(gè)備選答案中選出一個(gè)正確的答案,并將其字母標(biāo)號(hào)填入題干的括號(hào)內(nèi)。錯(cuò)選、多選或未選均無(wú)分。
1.當(dāng)企業(yè)接受?chē)?guó)外投資者投資時(shí),應(yīng)當(dāng)采用( )
A. 以收到外匯投資時(shí)的期初即期匯率折算入賬
B. 以收到外匯投資時(shí)的當(dāng)天即期匯率折算入賬
C. 以收到外匯投資時(shí)的期末即期匯率折算入賬
D. 以收到外匯投資時(shí)的協(xié)議即期匯率折算入賬
2.在出口結(jié)算方式上,對(duì)一般正常的單邊出口業(yè)務(wù)合同可以在采用固定合同格式的基礎(chǔ)上,統(tǒng)一規(guī)定使用( )
A. 托收 B. 匯款
C. 遠(yuǎn)期 信用證 D. 即期 信用證 3.對(duì)出口商品的應(yīng)收外匯賬款,不論什么原因造成無(wú)法收回外匯的不得任意轉(zhuǎn)銷(xiāo),財(cái)務(wù)部門(mén)應(yīng)列入( )賬戶(hù)
A. 營(yíng)業(yè)外支出
B. 銷(xiāo)售費(fèi)用
C. 應(yīng)收賬款
D. 待處理財(cái)產(chǎn)損益
4.產(chǎn)品成本分批法的計(jì)算特點(diǎn)有( )
A. 產(chǎn)品成本計(jì)算期與會(huì)計(jì)報(bào)告期一致
B. 產(chǎn)品成本計(jì)算期以月為成本計(jì)算期
C. 產(chǎn)品
- . - - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ . - - - II. watching soap operas have praised: \book? said, is actually a fantastic book, an Acme \in favor, so everyone likes to see. \ \of the human spirit in some of the most free and playful, has become a symbol of the ideal of many people and sustenance. Hong eighty-one westbound on the road is difficult and strange magic along the way, moving spirits of the mythical conflict, to reflect the hardships suffered in the course learn and extreme hardships. \People are concerned about \- - a. listen to storytelling - -. . - - \tan famous novel theorists say, \ Shinai in the \108 heroes, each with each of the language, through the language, the characters vividly portrayed different characters, lifelike. Li Kui heart coarse bold, straightforward loyalty, Ruda's crude and refined, generous attempts upright, chivalrous Wu's neat, thought fine, Lin's patience, courtesy of S
一、單項(xiàng)選擇題(本大題共20小題,每小題1分,共20分)在下列每小題的四個(gè)備選答案中選出一個(gè)正確的答案,并將其字母標(biāo)號(hào)填入題干的括號(hào)內(nèi)。錯(cuò)選、多選或未選均無(wú)分。
1.當(dāng)企業(yè)接受?chē)?guó)外投資者投資時(shí),應(yīng)當(dāng)采用( )
A. 以收到外匯投資時(shí)的期初即期匯率折算入賬
B. 以收到外匯投資時(shí)的當(dāng)天即期匯率折算入賬
C. 以收到外匯投資時(shí)的期末即期匯率折算入賬
D. 以收到外匯投資時(shí)的協(xié)議即期匯率折算入賬
2.在出口結(jié)算方式上,對(duì)一般正常的單邊出口業(yè)務(wù)合同可以在采用固定合同格式的基礎(chǔ)上,統(tǒng)一規(guī)定使用( )
A. 托收 B. 匯款
C. 遠(yuǎn)期 信用證 D. 即期 信用證 3.對(duì)出口商品的應(yīng)收外匯賬款,不論什么原因造成無(wú)法收回外匯的不得任意轉(zhuǎn)銷(xiāo),財(cái)務(wù)部門(mén)應(yīng)列入( )賬戶(hù)
A. 營(yíng)業(yè)外支出
B. 銷(xiāo)售費(fèi)用
C. 應(yīng)收賬款
D. 待處理財(cái)產(chǎn)損益
4.產(chǎn)品成本分批法的計(jì)算特點(diǎn)有( )
A. 產(chǎn)品成本計(jì)算期與會(huì)計(jì)報(bào)告期一致
B. 產(chǎn)品成本計(jì)算期以月為成本計(jì)算期
C. 產(chǎn)品
- . - - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ - Click here to listen to \ . - - - II. watching soap operas have praised: \book? said, is actually a fantastic book, an Acme \in favor, so everyone likes to see. \ \of the human spirit in some of the most free and playful, has become a symbol of the ideal of many people and sustenance. Hong eighty-one westbound on the road is difficult and strange magic along the way, moving spirits of the mythical conflict, to reflect the hardships suffered in the course learn and extreme hardships. \People are concerned about \- - a. listen to storytelling - -. . - - \tan famous novel theorists say, \ Shinai in the \108 heroes, each with each of the language, through the language, the characters vividly portrayed different characters, lifelike. Li Kui heart coarse bold, straightforward loyalty, Ruda's crude and refined, generous attempts upright, chivalrous Wu's neat, thought fine, Lin's patience, courtesy of S
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