下列项目中，关于“事业支出”科目说法正确的有（ ）。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following accounting services may an accountant perform without being required to comply with Statements on Standards for Accounting and Review Services?I. Preparing a working trial balance.II.Preparing standard monthly journal entries.
A II only. B Neither I nor II. C Both I and II. D I only.
2 .下列项目中，事业单位不应当计提折旧的有（ ）。
A 机器设备 B 图书 C 文物和陈列品 D 以名义金额计量的固定资产
3 .Compiled financial statements should be accompanied by an accountant's report stating that:
A A compilation includes assessing the accounting principles used and significant management estimates, as well as evaluating the overall financial statement presentation. B A compilation is substantially less in scope than an audit in accordance with GAAS, the objective of which is the expression o...
4 .下列项目中，关于“应缴国库款”科目，说法正确的有（ ）。
A 本科目核算事业单位按规定应缴入国库的款项 B 本科目应当按照应缴国库的各款项类别进行明细核算 C 本科目期末贷方余额，反映事业单位应缴入国库但尚未缴纳的款项 D 按规定计算确定或实际取得应缴国库的款项时，借记有...
5 .Which of the following statements is correct regarding a compilation report on financial statements issued in accordance with Statements on Standards for Accounting and Review Services (SSARS)?
A The report should not be issued if the accountant is not independent from the entity. B The report should include a statement indicating that the information is the representation of the accountant. C The date on the report should be the date of completion of the compilation. D The report should i...
7 .Which of the following would not be included in an accountant's documentation of a compilation of a client's financial statements?
A A review of the segregation of duties in the cash disbursement process. B An engagement letter. C A memo to the CFO about a potentially significant fraud revealed during compilation procedures. D Discussion with the client regarding the proper presentation of gross cash flows for investment purcha...
8 .下列项目中，关于事业收入的主要账务处理，说法正确的有（ ）。
A 向财政专户上缴款项时，按照实际上缴的款项金额，借记“应缴财政专户款”科目，贷记“银行存款”等科目 B 收到从财政专户返还的事业收入时，按照实际收到的返还金额，借记“银行存款”等科目，贷记“事业收入”科目 ...
9 .When an accountant compiles the financial statements of a nonissuer in accordance with Statements on Standards for Accounting and Review Services, the accountant’s report should include:
A A statement regarding the accountant’s assessment of fraud risk. B A statement regarding the entity’s compliance with laws and regulations. C A statement that the accountant is not aware of material modifications that should be made to the financial statements for them to be in conformity with...
10 .“银行存款日记账”应定期与“银行对账单”核对，至少每月核对一次。季度终了，事业单位银行存款账面余额与银行对账单余额之间如有差额，必须逐笔查明原因并进行处理，按月编制“银行存款余额调节表”，调节相符。（ ）
Y 对 N 错
