2001年度全国会计专业中级资格考试 《中级会计实务(一)》模拟试题(一)

• 出 处: 财会通讯
• 发表日期: 2001年03期
• 关键词: 中级会计实务 资格考试 应收帐款 应交增值税 长期债权投资 主营业务收人 财务费用 应交税金 存货跌价准备 销项税额

一、单项选择题 1.某企业年末“应收帐款”科目借方余额10000元,其中“应收甲公司帐款”明细科目借方余额15000元,“应收乙公司帐款”明细科目贷方余额5000元;“预收帐款”科目贷方余额26000元,其中,“预收A单位帐款”明细科目贷方余额31000元,“预收B单位帐款”明细科目借方余

First, the individual multiple-choice questions 1. An enterprise at the end of the “accounts receivable” account debit balance of 10,000 yuan, of which “accounts receivable A company accounts” details subjects debit balance of 15,000 yuan, “accounts receivable B company,” detailed subjects credit balance 5000 yuan; “Advance Receivable” subjects credit balance 26000 yuan, of which, “advance A unit accounts receivable” detailed account credit balance 31000 yuan, “advance B unit accounts receivable” detail subjects debit