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《中级会计实务》自测试题一.单项选择题1、下列各种会计处理方法中,体现会计信息质量谨慎性要求的是( )。A、周转材料价值摊销采用分次摊销法 B、对可能发生的资产减值损失计提减值准备 C、发出存货采用先进先出法 D、发出存货采用个别计价法2、小规模纳税企业购入原材料取得的增值税专用发票上注明货款100000元,增值税17000元,在采购过程中另支付运杂费1000元。则该企业该笔原材料的采购成本为( )元。
“Intermediate Accounting Practice” self-test questions a single multiple choice questions 1, the following various accounting methods, reflecting the quality of accounting information is cautious (). A. Amortization of working capital value adopts amortization method B. Impairment provision for possible impairment of assets C. Issuance of inventories using the first-in-first-out method D. Issuing of inventories using individual valuation method 2. Small-scale taxation Enterprises to purchase raw materials obtained VAT invoices specified on the payment of 100000 yuan, 17,000 yuan VAT, the other in the procurement process to pay the transport charges 1,000 yuan. The purchase cost of the raw materials of the enterprise is () yuan.