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一、填空题 1、企业如果发生上年利润调整事项,在当年资产负债表上,应相应调整__。 2、企业认购的三年期国库券应记入长期投资帐户,企业的国库券利息收入应作为__处理。 3、提前报废固定资产而发生的损失,应转作____。 4、企业利润总额=营业利润+__+营业外收入-__ 5、按照《企业会计准则》的规定,在生产商品过程中,能直接计入成本的费用包括__、____和__。 6、所有者权益在会计上划分为__、____、__及__4个部分。 7、某企业19×1年发生亏损10万元。年度终了,企业应编制的会计分录为:__。 8、企业实现的利润,其分配去向大体有三类,包括__、__、__。 9、在会计核算中,坏帐处理方法有__、__两种。 10、企业应按____确认购入固定资产原价。
First, fill in the blank question 1, if the enterprise profit adjustment last year, matters in the balance sheet that year should be adjusted accordingly __. 2, three-year treasury bonds subscribed by enterprises should be credited to long-term investment accounts, corporate Treasury interest income should be treated as __. 3, the loss of fixed assets scrapped in advance, should be transferred ____. 4. Total profit of the enterprise = operating profit + __ + Non-operating income -__ 5. According to the “Accounting Standards for Business Enterprises”, the expenses that can be directly included in the cost of producing goods include __, ____ and __. 6, owners’ equity in accounting divided into __, ____, __ and __4 parts. 7, an enterprise 19 × 1 year loss of 100,000 yuan. At the end of the year, the accounting entries should be prepared by enterprises: __. 8, the profit realized by the enterprise, its distribution to the general three categories, including __, __, __. 9, in accounting, bad debt treatment methods __, __ two. 10, companies should confirm ____ purchase of fixed assets price.