１９９６年会计师实务（企业会计类）试卷与标准答案一、单项选择题１如果采用收付实现制会计，则不需要设置（）。Ａ“应收帐款”帐户Ｂ“本年利润”帐户Ｃ“待摊费用”帐户Ｄ“管理费用”帐户２已办贴现的商业承兑汇票到期，购销双方银行存款均不足支付，银... Accounting Practice (Enterprise Accounting) Examination Papers and Standard Answers in 1996 1. Single choice questions 1 If you use cash accounting to achieve accounting, you do not need to set (). A Accounts Receivable B  Earnings for Current Account C  Deferred Expenses Account D  Managed Expenses Account 2 到 Commercial Acceptance Bills Discounted After Expiry Pay, silver...