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在进行企业会计制度设计时,按照组织方式的不同,设计方式一般可分为 ( )
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E
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E
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会计科目编号的设计:现行采用( )方法。
某企业产品完成生产过程后,送成品库验收保管,售出时则根据销售部门的通知发货。按销售方式的不同,分发货制和提货制两种。发货制由企业主动按合同规定发货,向外地的购货单位进行销售一般采用发货制。对于本地的购货单位,一般由购货单位根据销售部门出具的提货单自行向企业成品库提货。
决定发放公司股利时,必须经由的机构或部门是
计量要遵守采用( )这一基本计量模式,一般不得以计划、估计、定额成本来代替实际成本。
( )是指为取得各种特定成果而耗费的那一部分价值。
( )是企业对外提供的反映企业某一特定时期财务状况和某一会计期间经营成果、现金流量等会计信息的文件。
某企业为新建企业,在办理销售和发货业务时,参照同行的经验,将销售谈判、合同审批、合同订立、组织销售和组织发货设为规定的程序。但由于缺少经验,操作中不得控制要领,销售和发货业务较为混乱,造成企业的利益和形象受损,急需完善控制程序。要求:请为该企业办理销售和发货业务设计科学的控制程序。
我们将会计制度设计分为总体设计和具体设计两个方面,会计制度总体设计实际上是
( )指持有时间超过一年(不含一年)的各种股权性质的投资,包括长期股票投资和其他长期股权投资。如对子公司投资、联营企业投资、合资企业投资。
某企业有A、B、C、D、E共五种类型的产品,各月末在产品数量极其变化、成本项目比重大小、定额管理水平的差异较大。其中: A产品月末在产品的数量较少,各月之间在产品数量变化也不大。B产品和C产品各月末在产品的数量较大,在产品数量变化也较大,区别是前者直接材料费用在产品成本中所占比重较高,后者各个成本项目所占比重相差不大。D产品各月末在产品已近完工,只是尚未包装或尚未验收入库。E产品的消耗定额准确、稳定,各月末在产品数量变化较大。要求:为各产品设计适当的生产费用在完工产品与在产品之间的分配方法,并说明其核算特点。
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1999 年 7 月, 中央决定取缔“法轮功” 非法组织, 制止了一场潜伏的动乱。 “法轮功” 在哲学上,公然用唯心论和有神论对抗唯物论和无神论, 李洪志宣称“真善忍” 是宇宙的基本特征, 是万物本源; 人的意念、 人的大脑思维可以产生物质。 请运用所学的哲学观点批驳上述谬论。
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24.Early in my travels, I had noticed these“new things” under the sun, and since they occur in increasing numbers all over the nation, it is interesting to observe them. From the beginning of my travels I had noticed the sale lots where they were sold and traded, but then I began to be aware of the parks where they sit down in uneasy permanence.By talking to the managers of the parks and to the dwellers in this new kind of housing, I got to know that these trailers are wonderfully built homes. Some of them are even forty feet long and they have two to five rooms, and are complete with air-conditioners, toilets, baths, and televisions. The parks where they sit are equipped with every facility. When a mobile home is drawn to the trailer park (活动住屋的停车场),water and electric power will be connected and the television antenna raised, and then the family settle down.The park men charge a small ground rent plus fees for water and electricity. Telephones are connected in nearly all of them simply by plugging in a jack (插座). Sometimes the park has a general store for supplies, if there are no supermarkets nearby. Parking difficulties in the towns have caused these trailers to move to the open country where they don’t have to pay town taxes. The fact that these homes can be moved does not mean that they do move. Sometimes their owners stay for years in one place. It is a totally new and appealing way of life to me. These homes are never cheap and often are quite expensive with all the thousand appliances we live by—dishwashers, automatic clothes washers and driers, refrigerators.(10分)24.1 The author noticed the “ new things” (Para.1)when .(2分)A. he worked in the countryB. he traveled on a sunny dayC. he traveled around the countryD. he tried to talk to manager in the park
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