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题目内容:
[单项选择]
与资产类账户记账方向相同的是( )账户。
A. 成本类
B. 利润类
C. 收入类
D. 权益类
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更多"与资产类账户记账方向相同的是( )账户。"的相关试题:
[判断题]资产类账户与权益类账户的结构相同。( )
[判断题]会计账户按其所反映的经济内容不同分为资产类账户、负债类账户、所有者权益类账户、成本类账户、损益类账户。 ( )
[判断题]所有盘存类账户都是资产类账户。( )
[判断题]“累计折扣”账户是“固定资产”账户的备抵账户,因此二者的账户结构相同。 ( )
[判断题]“累计折旧”账户属于资产类账户。( )
[判断题]基金托管人负责开立全部基金资产账户,保证基金账户独立于托管银行账户。但不同基金的账户不必相互独立。( )
[判断题]账户按其归属的会计要素不同,分为资产类、负债类、所有者权益类、收入类、费用类和利润类。( )
[判断题]对于借贷记账法,实际工作中的简便方法为:方向相同相减,方向相反相加,结果为余额,并放在多的一方。( )
[判断题]“累计折旧”和“坏账准备”等反映资产价值损耗或损失的账户,属于损益类账户。 ( )
[填空题]复式记账法是以资产与权益平衡关系作为记账基础,对于每一笔经济业务,都要在两个或两个以上相互联系的账户中进行相互联系地登记,系统地反映______运动变化结果的一种记账方法。复式记账法主要是______记账法。
[判断题]会计恒等式“资产=负债+所有者权益”,是设置账户、进行复式记账和编制资产负债表的理沦依据。( )
[判断题]“待摊费用”账户,按其反映的经济内容属于资产类账户。( )
[判断题]累计折旧是资产类账户,故计提折旧应记入该账户的借方。( )
[判断题]复式记账,是以资产和权益的平衡关系为记账基础,对每一项经济业务都以相等的金额同时在相互联系的两个账户中进行登记的一种方法。()
[判断题]资产类账户的基本结构是:借方登记资产的增加额,贷方登记资产的减少额,余额一般在贷方,反映资产的实有额。( )
[判断题]计提固定资产折旧意味着固定资产的价值减少,故应计入固定资产账户的贷方。 ( )
[判断题]“应付职工薪酬——工资”是资产类账户。( )
[判断题]基金托管人可以代表基金持有人以基金托管人的名义设立证券账户、银行存款账户等基金资产账户。()
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[简答题]第二语言学习策略
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