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一、选择题 1.下列项目中,能同时影响资产和负债发生变化的是()。 A.接受投资者投资;B.支付现金股利;C.宣告现金股利;D.支付股票股利。 2.企业将劳动资料划分为固定资产和低值易耗品,是基于()原则。 A.重要性;B.可比性;C.谨慎性;D.权责发生制。 3.’‘应收票据”科目应按()作为
First, multiple-choice questions 1. The following items that can affect both assets and liabilities changes (). A. accept investor investment; B. pay cash dividend; C. declare cash dividend; D. pay stock dividend. 2. The division of labor information into fixed assets and low-value consumables is based on the () principle. A. importance; B. comparability; C. cautiousness; D. accrual system. 3. “Notes receivable” subjects should be () as