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<p>某企業(yè)本期期初發(fā)生的原材料盤虧,已調(diào)整賬簿記錄;現(xiàn)查明原因,屬于自然損耗,這時(shí)應(yīng)編制的會(huì)計(jì)分錄為()。</p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u539f\u6750\u6599","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2","\u501f\uff1a\u8425\u4e1a\...
· 發(fā)起提問 瀏覽
<p>13.某企業(yè)本期期初發(fā)生的原材料盤虧,已調(diào)整賬簿記錄;現(xiàn)查明原因,屬于自然損耗,這時(shí)應(yīng)編制的會(huì)計(jì)分錄為()。</p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u539f\u6750\u6599","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2","\u501f\uff1a\u8425\u4e1a\...
· 發(fā)起提問 瀏覽
某公司采用實(shí)際成本法對存貨進(jìn)行核算,2018年年末盤點(diǎn)存貨時(shí)發(fā)現(xiàn)某項(xiàng)原材料盤虧,盤虧原材料賬面成本為100萬元,其已抵扣的增值稅進(jìn)項(xiàng)稅額為17萬元,已計(jì)提20萬元存貨跌價(jià)準(zhǔn)備。根據(jù)盤點(diǎn)結(jié)果,該公司應(yīng)作的正確會(huì)計(jì)分錄是( ?)。
會(huì)計(jì)網(wǎng)用戶
["\u501f:\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea2 1000000\u3000\u3000\u8d37:\u539f\u6750\u6599 1000000","\u501f:\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea2 1170000\u00a0 \u00a0\u3...
· 發(fā)起提問 瀏覽
&nbsp; &nbsp; &nbsp;某公司采用實(shí)際成本法對存貨進(jìn)行核算,2018年年末盤點(diǎn)存貨時(shí)發(fā)現(xiàn)某項(xiàng)原材料盤虧,盤虧原材料賬面成本為100萬元,其已抵扣的增值稅進(jìn)項(xiàng)稅額為17萬元,已計(jì)提20萬元存貨跌價(jià)準(zhǔn)備。根據(jù)盤點(diǎn)結(jié)果,該公司應(yīng)作的正確會(huì)計(jì)分錄是( &nbsp;)。
會(huì)計(jì)網(wǎng)用戶
["\u501f:\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea2 1000000\u3000\u3000\u8d37:\u539f\u6750\u6599 1000000","\u501f:\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea2 1170000&nbsp; &nbsp;\u3...
· 發(fā)起提問 瀏覽
企業(yè)上期發(fā)生的庫存商品盤虧現(xiàn)查明原因,屬于一般經(jīng)營損失,這時(shí)應(yīng)編制的會(huì)計(jì)分錄為()。
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u5e93\u5b58\u5546\u54c1","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2","\u501f\uff1a\u8425\...
· 發(fā)起提問 瀏覽
某企業(yè)上期發(fā)生的原材料盤虧現(xiàn)查明原因,屬于自然災(zāi)害,經(jīng)批準(zhǔn)后,會(huì)計(jì)人員應(yīng)編制的會(huì)計(jì)分錄為()。
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u539f\u6750\u6599","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2","\u501f\uff1a\u8425\u4e1a\...
· 發(fā)起提問 瀏覽
<p>1.企業(yè)上期發(fā)生的庫存商品盤虧現(xiàn)查明原因,屬于一般經(jīng)營損失,這時(shí)應(yīng)編制的會(huì)計(jì)分錄為()。</p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u5e93\u5b58\u5546\u54c1","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2","\u501f\uff1a\u8425\...
· 發(fā)起提問 瀏覽
<p>企業(yè)上期發(fā)生的庫存商品盤虧現(xiàn)查明原因,屬于一般經(jīng)營損失,這時(shí)應(yīng)編制的會(huì)計(jì)分錄為()。</p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2 &nbsp; &nbsp; &nbsp; &nbsp;\u8d37\uff1a\u5e93\u5b58\u5546\u54c1","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2&nbsp; &nbsp; &nbsp;&nbsp; \u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528&nbsp; &nbsp; &nbsp;&...
· 發(fā)起提問 瀏覽
<p class="MsoNormal" style="text-align:left;background:#FDFDFD;">21.某公司采用實(shí)際成本法對存貨進(jìn)行核算,2016年年末盤點(diǎn)存貨時(shí)發(fā)現(xiàn)某項(xiàng)原材料盤虧,盤虧原材料賬面成本為100萬元,其已抵扣的增值稅進(jìn)項(xiàng)稅額為17萬元,已計(jì)提20萬元存貨跌價(jià)準(zhǔn)備。根據(jù)盤點(diǎn)結(jié)果,該公司應(yīng)作的正確會(huì)計(jì)分錄是( )。</p><p class="MsoNormal" style="text-align:left;background:#FDFDFD;">&nbsp;</p><p class="MsoNormal" style="text-align:left;background:#FDFDFD;"><br/></p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea2 1000000\u3000\u3000\u8d37\uff1a\u539f\u6750\u6599 1000000","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea2 1170000\...
· 發(fā)起提問 瀏覽
<p><span style="font-size: 16px; font-family: arial, helvetica, sans-serif;">某企業(yè)上期發(fā)生的原材料盤虧現(xiàn)查明原因,屬于自然災(zāi)害,經(jīng)批準(zhǔn)后,會(huì)計(jì)人員應(yīng)編制的會(huì)計(jì)分錄為( )。</span></p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2&nbsp; &nbsp; &nbsp; &nbsp;\u8d37\uff1a\u539f\u6750\u6599","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2&nbsp; &nbsp; &nbsp; &nbsp;\u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528&nbsp; &nbsp; &nbsp; &nbsp;\...
· 發(fā)起提問 瀏覽
<p class="MsoNormal" align="left" style="background:#FDFDFD;">21.某公司采用實(shí)際成本法對存貨進(jìn)行核算,<span>2016</span>年年末盤點(diǎn)存貨時(shí)發(fā)現(xiàn)某項(xiàng)原材料盤虧,盤虧原材料賬面成本為<span>100</span>萬元,其已抵扣的增值稅進(jìn)項(xiàng)稅額為<span>17</span>萬元,已計(jì)提<span>20</span>萬元存貨跌價(jià)準(zhǔn)備。根據(jù)盤點(diǎn)結(jié)果,該公司應(yīng)作的正確會(huì)計(jì)分錄是<span>( )</span>。<span></span></p><p class="MsoNormal" align="left" style="background:#FDFDFD;">&nbsp;</p><p class="MsoNormal" align="left" style="background:#FDFDFD;"><br /></p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea2&nbsp;1000000\u3000\u3000\u8d37\uff1a\u539f\u6750\u6599&nbsp;1000000","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2\u2014\u5f85\u5904\u7406\u6d41\u52a8\u8d44\u4ea7\u635f\u6ea...
· 發(fā)起提問 瀏覽
<p><span style="mso-spacerun:'yes';font-family:宋體;mso-ascii-font-family:Calibri; mso-hansi-font-family:Calibri;mso-bidi-font-family:'Times New Roman';font-size:10.5000pt; mso-font-kerning:1.0000pt;">18.某企業(yè)上期發(fā)生的原材料盤虧現(xiàn)查明原因,屬于自然災(zāi)害,經(jīng)批準(zhǔn)后,會(huì)計(jì)人員應(yīng)編制的會(huì)計(jì)分錄為()。</span></p>
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2&nbsp;&nbsp;\u8d37\uff1a\u539f\u6750\u6599","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea2&nbsp;&nbsp;\u8d37\uff1a\u7ba1\u7406\u8d39\u7528","\u501f\uff1a\u7ba1\u7406\u8d39\u7528&nbsp;&nbsp;\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u63...
· 發(fā)起提問 瀏覽
下列各項(xiàng)中,關(guān)于企業(yè)原材料盤虧及毀損會(huì)計(jì)處理表述正確的是()
會(huì)計(jì)網(wǎng)用戶
["\u4fdd\u7ba1\u5458\u8fc7\u5931\u9020\u6210\u7684\u635f\u5931\uff0c\u8ba1\u5165\u7ba1\u7406\u8d39\u7528","\u56e0\u53f0\u98ce\u9020\u6210\u7684\u51c0\u635f\u5931\uff0c\u8ba1\u5165\u8425\u4e1a\u5916\u652f\u51fa","\u5e94\u7531\u4fdd\u9669\u516c\u53f8\u8d54\u507f\u7684\u90e8\u5206\uff0c\u8ba1\u5165\u84...
· 發(fā)起提問 瀏覽
某企業(yè)因人為縱火盤虧一批材料20000元,該批材料的進(jìn)項(xiàng)稅額為2600元。收到各種賠款1500元。報(bào)經(jīng)批準(zhǔn)后,應(yīng)計(jì)入管理費(fèi)用賬戶的金額為()元。
會(huì)計(jì)網(wǎng)用戶
["21100","22600","20000","21500"]
· 發(fā)起提問 瀏覽
&nbsp; &nbsp; 長江公司系增值稅一般納稅人,2017年年末盤虧一批原材料,該批原材料購入成本為120萬元,購入時(shí)確認(rèn)進(jìn)項(xiàng)稅額為20.4萬元,經(jīng)查,盤虧系管理不善被盜所致,確認(rèn)由相關(guān)責(zé)任人賠償20萬元。假定不考慮其他因素,確認(rèn)的盤虧凈損失對2017年度利潤總額的影響金額為( )萬元。
會(huì)計(jì)網(wǎng)用戶
["100.8","120.4","140.4","160.4"]
· 發(fā)起提問 瀏覽
某機(jī)械制造企業(yè)在財(cái)產(chǎn)清查中,發(fā)現(xiàn)賬外設(shè)備一臺(tái),估計(jì)原價(jià)為60000元,設(shè)備八成新,并按規(guī)定報(bào)經(jīng)批準(zhǔn)。會(huì)計(jì)機(jī)構(gòu)對此應(yīng)作的會(huì)計(jì)分錄有()。
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u56fa\u5b9a\u8d44\u4ea760000\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea260000","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea260000\u8d37\uff1a\u8425\u4e1a\u5916\u6536\u516560000","\u501f\uff1a\u56fa\u5b9a\u8d44\u4ea748000\u8d37\uff1a\u4ee5\u524d\u5e74\u5ea6\u635f\u7...
· 發(fā)起提問 瀏覽
某機(jī)械制造企業(yè)在財(cái)產(chǎn)清查中,發(fā)現(xiàn)賬外設(shè)備一臺(tái),估計(jì)原價(jià)為60000元,設(shè)備八成新,并按規(guī)定報(bào)經(jīng)批準(zhǔn)。會(huì)計(jì)機(jī)構(gòu)對此應(yīng)作的會(huì)計(jì)分錄有()。
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u56fa\u5b9a\u8d44\u4ea760000\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea260000","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea260000\u8d37\uff1a\u8425\u4e1a\u5916\u6536\u516560000","\u501f\uff1a\u56fa\u5b9a\u8d44\u4ea748000\u8d37\uff1a\u4ee5\u524d\u5e74\u5ea6\u635f\u7...
· 發(fā)起提問 瀏覽
某機(jī)械制造企業(yè)在財(cái)產(chǎn)清查中,發(fā)現(xiàn)賬外設(shè)備一臺(tái),估計(jì)原價(jià)為60000元,設(shè)備八成新,并按規(guī)定報(bào)經(jīng)批準(zhǔn)。會(huì)計(jì)機(jī)構(gòu)對此應(yīng)作的會(huì)計(jì)分錄有()。
會(huì)計(jì)網(wǎng)用戶
["\u501f\uff1a\u56fa\u5b9a\u8d44\u4ea760000&nbsp; &nbsp; &nbsp; &nbsp;\u8d37\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea260000","\u501f\uff1a\u5f85\u5904\u7406\u8d22\u4ea7\u635f\u6ea260000&nbsp; &nbsp; &nbsp; &nbsp;\u8d37\uff1a\u8425\u4e1a\u5916\u6536\u516560000","\u501f\uff1a\u56fa\u5b9a\u8d44\u...
· 發(fā)起提問 瀏覽
下列項(xiàng)目中,應(yīng)在“營業(yè)外支出”科目核算的有( )。
會(huì)計(jì)網(wǎng)用戶
["\u5904\u7f6e\u6301\u6709\u81f3\u5230\u671f\u6295\u8d44\u53d1\u751f\u7684\u51c0\u635f\u5931","\u51fa\u552e\u65e0\u5f62\u8d44\u4ea7\u53d1\u751f\u7684\u51c0\u635f\u5931","\u975e\u8d27\u5e01\u6027\u8d44\u4ea7\u4ea4\u6362\u65f6\u6362\u51fa\u56fa\u5b9a\u8d44\u4ea7\u7684\u51c0\u635f\u5931","\u5de5\u7a0b\...
· 發(fā)起提問 瀏覽
下列項(xiàng)目中,應(yīng)在“營業(yè)外支出”科目核算的有( )。
會(huì)計(jì)網(wǎng)用戶
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