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hui ji zi ce ti ( wu ) can kao da an
Author(s): 
Pages: 55
Year: Issue:  12
Journal: Finance and Accounting Monthly

Keyword:  参考答案应付债券自测题销售收入债券溢价应计财务费用销售成本发行债券在建工程;
Abstract: 一、单项选择题1.D2.C3.A4.B5.C6.A7.C8.A9.A10.C二、多项选择题1.B、C、D2.A、D3.A、B、D4.A、B5.A、B、D6.A、C7.B、C8.C、D9.A、B、C、D10.A、B、D三、判断题1.×2.×3.4.5.×6.×7.×8.×9.×10.四、计算题1.(1)①确认销售收入100000元,销售成本40000元。②不确认收入。③不确认收入。④确认收入17000元,销售成本12000元。⑤不能确认收入。⑥确认收入55000元,销售成本40000元。(2)本月销售收入:100000+17000+55000=172000(元);本月销售成本:40000+120
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