单选题
发布日期:2020-12-11
营业费用
补贴收入
以前年度损益调整
投资收益
利润表是反映企业在一定会计期间的经营成果的财务报表。当前国际上常用的利润表格式有单步式和多步式两种。单步式是将当期收入总额相加,然后将所有费用总额相加,一次计算出当期收益的方式,其特点是所提供的信息都是原始数据,便于理解;多步式是将各种利润分多步计算求得净利润的方式,便于使用人对企业经营情况和盈利能力进行比较和分析。利润表是反映企业在一定会计期间经营成果的报表。由于它反映的是某一期间的情况,所以,又被称为动态报表。有时,利润表也称为损益表、收益表。
净利是指企业主营业务收入减去主营业务成本、管理费用、销售费用、财务费用、营业税金及附加、营业外支出、所得税;加上其他业务利润、营业外收入得出的金额。
金额是一个汉语词语,拼音是jīn é,在现代指纸币、硬币的面值。与面值(face value)、名义价值(nominal value)、票面值(par value)相同。在古代的则有金制的额饰,金饰的扁额的意思。词语出自唐代苏鹗的《杜阳杂编》卷下:“又令小儿玉带、金额、白脚、呵唱於其间,恣为嬉戏。”
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Once there was a little girl who came to live in an orphanage (孤儿院). As Christmas time was drawing near, all of the other children 11 telling the little girl about the beautiful Christmas tree that would appear in the hall downstairs on Christmas morning. After their usual 12 , each child would be given their only Christmas gift, a small orange. The headmaster of the orphanage was very 13 with the kids. So on Christmas Eve, when he 14 the little girl slipping down the stairs to peek(偷看)at the much-heard-of Christmas tree, he 15 that the little girl would not receive her Christmas orange because she had been so curious as to disobey the rules. The little girl ran back to her room 16 , crying at her terrible fate. The next morning as the other children were going down for breakfast, the little girl stayed in her bed. She couldn’t 17 the thought of seeing the others receive their gift while there would be 18 for her. Later, as the children came back upstairs, the little girl was surprised to be handed a napkin (餐巾). As she carefully opened it, there, to her 19 , was an orange all peeled and sectioned (分瓣). “ How could this be? ” she asked. Then, she realized how each child had taken one section from their orange for her so that she, too , would have a Christmas orange. What an example of the true meaning of Christmas those orphan children showed that morning! How I 20 the world would show the same kind of concern for others, not only at Christmas, but throughout the year! 请在19处填上正确答案()
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患者,男性,49岁,因"心慌、气短5年"入院。查体:心音低钝、遥远,脉搏细速。颈静脉怒张,肝肿大。化验检查:白蛋白降低。胸片提示:心包呈"鸡蛋壳"样改变。超声心动图示:心包增厚。诊断为:缩窄性心包炎 患者拟手术治疗,术前准备下列哪些是正确的()
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下列科目中,其金额不影响“利润表”中确定的本期净利润的是()
净利润是(),也是()的表现。
在多步式利润表中,下列关于净利润的表述中,正确的是()。
净利润是利润表中的项目,小企业的净利润表示的是()
利润表中的“净利润”项目是指()。
乙公司的有关资料如下:(单位:元) 资料1:2008年度与利润表有关的资料: 净利润 200 000 计提资产减值损失 10 000 管理费...
利润表趋势分析就是对多个会计期间企业的盈利水平及其变动趋势进行分析,从绝对值角度判断影响企业净利润和综合收益变动的具体原因。
企业年度利润表中“净利润”项目应该和年末年初净资产的差额相等。
报表使用者通过利润表可以分析评价企业的盈利能力及其净利润的构成与质量。
多步式利润表是将净利润的计算分解为多个步骤,各个步骤相配比的方式,主要包括()