一、填空题1.固定资产在取得时应当按照其实际成本入账。自行建造的固定资产,以()中实际发生的全部必要支出记账。2.在收付实现制基础下,凡在本期实际支付的款项,不论其付款义务是否归属于本期,均应作为()支出处理;凡在本期实际收到的款项,不论其是否属于本期,均应作为()收入处理。3.库存现金的核算应当做到日清月结,其账面余额必须与()相符。4.工会会计报表是各级工会领导、()及其他会计报表使用者了解情况,掌握政策,指导工作的重要 First, fill in the blank 1. Fixed assets acquired at the actual cost should be accounted for. Fixed assets built on their own account all the necessary expenses incurred in (). 2. All payments made in the current period, regardless of whether or not their payment obligation is attributable to the current period, should be treated as () expenditures on the basis of actual realization of receipts and payments; and payments actually received in the current period, irrespective of whether or not Belongs to this issue, should be treated as () revenue. 3. Stock cash accounting should be done at the end of the day, the book balance must be consistent with (). 4. Trade Union accounting statements at all levels of trade union leaders, () and other users of financial statements to understand the situation, grasp the policy, the importance of guiding the work