单选题
发布日期:2020-04-11
财务费用
管理费用
待摊费用
预提费用
预提费用指应由受益期分担计入产品成本或商品流通费,而以后月份才实际支付的费用。例如,银行借款的利息是按季结算支付的,但利息费用应由支付利息前各月份的产品成本或商品流通费共同负担。预提费用的预提和支付,是通过“预提费用”科目进行的。预提时,贷 (或增) 记该账户,费用支付时,借 (或减) 记该账户。贷 (增) 方余额,表示已预提尚未支付的费用,在资金平衡表内以预提费用项目列示。
管理费用是指企业行政管理部门为组织和管理生产经营活动而发生的各种费用。包括的具体项目有:企业董事会和行政管理部门在企业经营管理中发生的,或者应当由企业统一负担的公司经费、工会经费、待业保险费、劳动保险费、董事会费、聘请中介机构费、咨询费、诉讼费、业务招待费、办公费、差旅费、邮电费、绿化费、管理人员工资及福利费等。管理费用属于期间费用,在发生的当期就计入当期的损失或是利益。企业应通过“管理费用”科目,核算管理费用的发生和结转情况。该科目借方登记企业发生的各项管理费用,贷方登记期末转入“本年利润”科目的管理费用,结转后该科目应无余额。该科目按管理费用的费用项目进行明细核算。
待摊费用是指已经支出但应由本期和以后各期分别负担的各项费用,如低值易耗品摊销、一次支出数额较大的财产保险费、排污费、技术转让费、广告费、固定资产经常修理费、预付租入固定资产的租金等。企业单位在筹建期间发生的开办费,以及在生产经营期间发生的摊销期限在1年以上的各项费用,应作为“长期待摊费用”。已经支付但不能作为当期费用的支出,流动资产项目之一。根据我国会计制度,低值易耗品也可列入待摊费用。待摊费用的概念基础是权责发生制,也是配比原则的要求。
题王网让考试变得更简单
扫码关注题王,更多免费功能准备上线!
此试题出现在
其他考试
Passage 1 Comparisons were drawn between the development of television in the 20th century and the diffusion of printing in the 15th and 16th centuries. Yet much had happened between. As was discussed before, it was not 1 the 19th century that the newspaper became the dominant pre-electronic medium, following in the wake of the pamphlet and the book and in the company of the periodical. It was during the same time that the communications revolution speeded 2 , beginning 3 transport, the railway, and leading on through the telegraph, the telephone, radio, and motion pictures into the 20th-century world 4 the motor car and the airplane. Not everyone sees that 5 in perspective. It is generally recognized, however, that the introduction of the computer in the early 20th century, followed 6 the invention of the integrated circuit during the 1960s, radically changed the process, 7 its impact 8 the media was not immediately apparent. 9 time went by, computers became smaller and more powerful, and they became “personal” too, as 10 as institutional, with display becoming sharper and storage capacity 11 . They were thought of, like people, in terms of generations, with the distance between generations much smaller. It was within the computer age that the term “information society” began to be widely used to describe the context 12 we now live. The communications revolution has 13 both work and leisure and how we think and feel both about place and time, 14 there have been controversial views about its economic, political, social and cultural implications. “Benefits” have been weighed 15 “harmful” outcomes. And generalizations have proved difficult.
所谓隐性广告,就是以()形式出现,采用公认的广告方式以外的手段,使广告观众产生误解的广告
简述国际司法保护弱方当事人的合法权益原则的基本内容。
简述写出引起进程调度程序工作的四种情况。
初级卫生保健的哪项重要任务被称为社区卫生服务的灵魂()
不属于复合感觉的是()
细胞的主要结构有()。
CTC站间网络通道每个通道环的站数不超过()个站。
风景园林工程项目应采用哪种方法对现有园林绿化市场情况进行准确分析。()
创业可以保护企业原有的优势,又可以摆脱去医院有的劣势,这就是创新的。
暂无相关推荐~
下列资产负债表项目中,应根据总账科目和明细账科目余额分析计算填列的是()。
下列项目,应在资产负债表上作为负债列示的是()
下列项目,应在资产负债表上作为负债列示的是()。
以下属于资产负债表项目的有()。
下列资产负债表项目中,需要根据若干总账科目期末余额计算后填列的项目是()。
资产负债表中各项目“年初余额”可根据上年末企业资产负债表的( )栏内所列数字填列。
资产负债表趋势分析,是通过计算资产负债表各项目在()时期内的变动情况,观察和分析资产、负债、所有者权益的变动趋势。
资产负债表的表体格式包括上下结构的报告式资产负债表和左右结构的账户式资产负债表。
什么是资产负债表?资产负债表有什么作用?怎样编制资产负债表?
我国会计制度规定,企业的资产负债表采用账户式结构,即资产负债表分为左右两方,左方列示()各项目。