下列關(guān)于財(cái)務(wù)會計(jì)的正確說法是（）
收入與費(fèi)用在取得或發(fā)生時(shí)予以確認(rèn)，而不考慮是否收到現(xiàn)金，它體現(xiàn)的會計(jì)概念是（）
下列關(guān)于財(cái)務(wù)會計(jì)的正確說法是（）
財(cái)務(wù)報(bào)表的外部使用者不包括（）
財(cái)務(wù)報(bào)表的外部使用者關(guān)注的是（）
下列屬于財(cái)務(wù)報(bào)表外部使用者的是（）
題目
掃碼查看暗號，即可獲得解鎖答案！
點(diǎn)擊獲取答案
管理會計(jì)和財(cái)務(wù)會計(jì)的關(guān)系
財(cái)務(wù)會計(jì)——外部會計(jì)。針對日常的經(jīng)濟(jì)活動進(jìn)行確認(rèn)和記錄，并定期編制財(cái)務(wù)報(bào)表，向企業(yè)外界具有經(jīng)濟(jì)利害關(guān)系的團(tuán)體、個(gè)人報(bào)告企業(yè)的財(cái)務(wù)狀況和經(jīng)營成果，其服務(wù)對象是外部的投資者、債權(quán)人和其他有關(guān)機(jī)構(gòu)。
多做幾道
最新試題
- 高利轉(zhuǎn)貸罪的主觀方面是（） A.犯罪故意，并且具有營利的目的 B.犯罪故意，并且具有使用的目的 C.犯罪故意，并且具有非法占有的目的 D.犯罪故意，并且具有轉(zhuǎn)貸牟利的目的
- 生產(chǎn)、銷售假藥罪中的假藥是（） A.一切假藥 B.只限于人用藥品與非藥品 C.限于非藥品冒充藥品 D.不合格的藥品
- 背叛國家罪的犯罪主體是（ ） A.一般主體 B.特殊主體 C.自然人單位 D.達(dá)到刑事責(zé)任年齡，具有刑事責(zé)任能力的中國公民
- 不屬于特殊正當(dāng)防衛(wèi)不法侵害的是（） A.行兇 B.販毒 C.殺人 D.強(qiáng)奸
- 履約保函的擔(dān)保期限( )。 A.自發(fā)包人與承包人簽訂合同之日起，至簽發(fā)工程移交證書日止 B.自發(fā)包人與承包人簽訂合同之日起，至工程竣工驗(yàn)收合格之日止 C.自提交履約保函之日起，至簽發(fā)工程移交證書日止 D.自提交履約保函之日起，至工程竣工驗(yàn)收合格之日止
- 設(shè)計(jì)施工總承包合同文件，有①承包人建議;②專用合同條款;③價(jià)格清單。解釋順序是( )。 A.①③② B.②③① C.③②① D.①②③
- 進(jìn)口設(shè)備重量為1000噸，離岸價(jià)格FOB為200萬美元，海運(yùn)費(fèi)400美元/噸，海運(yùn)保險(xiǎn)費(fèi)率為2‰，美元兌換人民幣為1: 7.1， 該設(shè)備的海運(yùn)保險(xiǎn)費(fèi)為( ) 萬元。 A.5.66 B.2.85 C.4.29 D.3.41
- 刑法分則中規(guī)定的“猥褻”屬于（） A.主觀的構(gòu)成要件要素 B.記述的構(gòu)成要件要素 C.規(guī)范的構(gòu)成要件要素 D.消極的構(gòu)成要件要素
- 二人以上共同強(qiáng)奸的，屬于（） A.任意共同犯罪 B.必要共同犯罪 C.復(fù)雜共同犯罪 D.特殊共同犯罪
- 烏拉俄語是什么意思（ )。 A.你好 B.進(jìn)攻 C.勝利 D.沒有具體的意思，通常用作表達(dá)強(qiáng)烈情感的語氣詞。
該科目易錯(cuò)題
- It can be inferred from the passage that England is rarely hit by high magnitude earth.（）ATrueBFalseCNot Given
- 材料全屏?????????????????????????????????????????????????????????????????????????????? British Columbia【*】British Columbia is the third largest Canadian province, both in area and population. It is nearly1.5 times as large as Texas, and extends 800 miles (1,280km) north from the United States border. It includes Canada‘s entire west coast and the islands just off the coast.【*】Most of British Columbia is mountainous, with long rugged ranges running north and south. Even the coastal islands are the remains of a mountain range that existed thousands of years ago. During the last Ice Age, this range was scoured by glaciers until most of it was beneath the sea. Its peaks now show as islands scattered along the coast.【*】The southwestern coastal region has a humid mild marine climate. Sea winds that blow inland from the west are warmed by a current of warm water that flows through the Pacific Ocean. As a result, winter temperatures average above freezing and summers are mild. These warm western winds also moisture from the ocean.【*】Inland from the coast, the winds from the Pacific meet the mountain barriers of the coastal ranges and the Rocky Mountains. As they rise to cross the mountains, the winds are cooled, and their moisture begins to fall as rain. On some of the western slopes almost 200 inches (500 cm) of rain fall each year.【*】More than half of British Columbia is heavily forested. On mountain slopes that receive plentiful rainfall, huge Douglas firs rise in towering columns. These forest giants often grow to be as much as300 feet (90m) tall, with diameters up to 10 feet (3m). More lumber is produced from these trees than from any other kind of tree in North America. Hemlock, red cedar, and balsam fir are among the other trees found in British Columbia.11【單選】With which aspect of British Columbia is the passage primarily concerned?（）A?Its climateB?Its cultureC?Its geographyDIts history
- In which part of British Columbia can a mild climate be found?（）A?In the southwestBInland from the coastC?In the northDOn the entire west coast
- In Paragraph 5, the word"heavily"could best be replaced by which of the following?（）AWidelyBDenselyCChieflyDLargely
- Which of the following is NOT mentioned as a tree found in British Columbia?（）AHemlockB?CedarC?FirDPine
- What effect do the mountains have on winds?（）AMake them dry.BMake them wet.CMake them cool.D?Make them weak.
- （）AissueBpassedCdebateDanotherE?otherF?internationalGrelatedH?influenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherF?internationalG?relatedHinfluenceIsawJprofessorK?nationalLcomfortable
- （）A?issueBpassedC?debateDanotherE?otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
- （）AissueB?passedCdebateDanotherEotherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
該題目相似題
- 財(cái)務(wù)會計(jì)主要服務(wù)于（）A外部使用者B內(nèi)部使用者C經(jīng)理人員D公司內(nèi)部決策
- 關(guān)于資產(chǎn)，下列敘述不正確的是（）A資產(chǎn)的流動性存在差異B可以分為固定資產(chǎn)和流動資產(chǎn)C必須具有取得未來經(jīng)濟(jì)利益的權(quán)利D資產(chǎn)不能用貨幣單位計(jì)量
- 不屬于流動負(fù)債的是（）A銀行透支B三個(gè)月內(nèi)到期的應(yīng)付賬款C房屋抵押D短期銀行貸款
- 關(guān)于試算平衡表的理解，不正確的是（）A其編制的首要目的是盡可能保證分類賬戶登記的準(zhǔn)確性B試算平衡表是一張包含所有分類賬賬戶的表C試算平衡表列示了特定日期各賬戶的數(shù)額D試算平衡表并不區(qū)分借方和貸方
- 下面的項(xiàng)目中屬于長期負(fù)債的是（）A?抵押借款B應(yīng)付款項(xiàng)C?短期借款D?應(yīng)收款項(xiàng)
- 流動比率是指（）A扣除存貨后的流動資產(chǎn)與流動負(fù)債的比率B流動資產(chǎn)與流動負(fù)債的比率C?固定資產(chǎn)與流動負(fù)債的比率D?固定資產(chǎn)與投入資本的比率
- 酸性測試比率等于（）A流動資產(chǎn)÷流動負(fù)債B（流動資產(chǎn)-應(yīng)收賬款）÷流動負(fù)債C應(yīng)付賬款÷應(yīng)收賬款D（流動資產(chǎn)-存貨）÷流動負(fù)債
- 流動比率是（）A固定資產(chǎn)和流動負(fù)債的比率B流動資產(chǎn)和流動負(fù)債的比率C資產(chǎn)和運(yùn)用資本的比率??D資產(chǎn)和負(fù)債的比率
- 下列哪一項(xiàng)不屬于流動性比率（）A流動比率B速動比率C存貨周轉(zhuǎn)率D酸性測試比率
- 下列各項(xiàng)中，不會影響流動比率的業(yè)務(wù)是（）A用現(xiàn)金購買短期債券B用現(xiàn)金購買固定資產(chǎn)C從銀行取得長期借款D用存貨進(jìn)行對外長期投資