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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...