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一、单项选择题1、下列做法错误的是()。A.现金日记账采用三栏式账簿B.生产成本明细账采用三栏式账簿C.库存商品明细账采用数量金额式账簿D.制造费用明细账采用多栏式账簿2、某交易性金融资产的期末账面成本为10000元,公允市价为12000元,对其处理方法是:()。A.不做处理B.计提2000元资产减值损失C.增加交易性金融资产的账面价值2000元,并计入当期损益
A single choice questions 1, the following is wrong (). A. cash journal with tri-column ledger B. production costs detailed ledger using tri-column ledger C. inventory of commodity ledger using the amount of the amount of books D. manufacturing costs detailed ledger with multi-column type book 2, a transactional financial assets The end of the book cost of 10,000 yuan, the fair market price of 12,000 yuan, its approach is: (). A. No treatment B. Withdrawal of assets impairment loss of 2000 yuan C. Increase of the book value of tradable financial assets of 2000 yuan, and included in the current profits and losses