青书学堂

“递延所得税负债”贷方发生额主要表示企业本期暂时性所产生的未来应交的所得税金额,以及本期转回原已确认的可抵减本期应税所得额的暂时性差异的所得税金额
青书学堂
lk1月前
270
对应原制度的“现金”科目,新准则设置了“库存现金”科目,应将原账中上述目的余额直接转入新账中相应科目,不得沿用原账
青书学堂
lk1月前
270
转账时,“短期投资跌价准备”“坏账准备”和“存货跌价准备”科目应将原账中上述科目的余额直接转至新账,也可沿用原账
青书学堂
lk1月前
290
如果新准则下单独设置了“包装物”和“低值易耗品”科目的小企业,转账时,应对原账中“低值易耗品”等科目的余额转入新账的“低值易耗品”科目
青书学堂
lk1月前
270
《企业会计准则第40号——合营安排》的施行时间是( )。
青书学堂
lk1月前
290
分析企业短期偿债能力的比率有( )。
青书学堂
lk1月前
270
单选7. The company has just ______its plans for the coming year，including theopening of new offices in Paris.
青书学堂
lk1月前
270
单选 1. He found himself ______on the ground when he woke up.
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lk1月前
280
单选10. Although computers are taking ______some of the tasks once accomplished byour own brains，they are not replacing us.
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lk1月前
280
单选2. He always did well at school ______having to do part-time jobs every now andthen.
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lk1月前
260
单选 Test 2 1. Could you be more ______about what you're looking for？
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lk1月前
260
单选5. In some countries，______is called “equality” does not really mean equal rightsfor all people.
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lk1月前
270
单选 8. Some young people nowadays just don't know ______to achieve success.
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lk1月前
250
单选7. In education，the top ______is always given to young people's academicperformance.
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lk1月前
260
单选 9. It is ______impossible to live in society and be independent of it.
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lk1月前
230
单选 2. Where is Tom？I can't find him anywhere. —He ______to the library to borrow some books.
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lk1月前
270
单选 Test 3 1. It does not alter the fact that the man was ______for the death of the little girl.
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lk1月前
280
单选4. When giving a speech to a large audience，you have to speak loud enough tomake yourself______
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lk1月前
280
单选13. Smoking，_____is harmful for people's health，is nevertheless popularnowadays.
青书学堂
lk1月前
270
单选 Test 4 1. Don't get off the bus until it______.
青书学堂
lk1月前
280