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yi jiu jiu san nian zhu li hui ji shi zi ge kao shi zhu li hui ji shi shi wu shi ti ( qi ye hui ji lei )
Pages: 52-53
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  会计类资格考试盈余公积科目核算实收资本营业外收入应收帐款应交税金坏帐损失变价收入;
Abstract: <正> 一、单项选择题(共15分,每小题1分。不选、错选或多选本小题均不得分。) 1.企业出售固定资产所获得的净收入,应记入( )。 A.营业外收入 B.实收资本 C.资本公积 D.盈余公积 2.企业支付的下列税金中,不通过“应交税金”科目核算的有( )。
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