信息詳情頁(yè)
Tue Jun 12 15:58:48 CST 2018
{CKECommentFlag=N, Attribute=0, PlatformAttribute=3, _PageIndex=0, ID=96109, PageTitles=null, BodyText= 單項(xiàng)選擇題
某企業(yè)盤點(diǎn)中發(fā)現(xiàn)盤虧一臺(tái)設(shè)備,原始價(jià)值50 000元,已計(jì)提折舊10 000元。根據(jù)事先簽訂的保險(xiǎn)合同,保險(xiǎn)公司應(yīng)賠償30 000元,則扣除保險(xiǎn)公司賠償后剩余的凈損失10 000元應(yīng)計(jì)入( ?。?。
A.累計(jì)折舊
B.營(yíng)業(yè)外支出
C.管理費(fèi)用
D.資本公積
【正確答案】:B
【答案解析】:本題的考點(diǎn)為財(cái)產(chǎn)清查的處理。
【該題針對(duì)“財(cái)產(chǎn)清查的處理”知識(shí)點(diǎn)進(jìn)行考核】
, CopyImageFlag=null, Format=null, SiteID=1, CatalogID=661, CatalogInnerCode=000009000004000002, TopCatalog=000009, BranchInnerCode=0001, ContentTypeID=Article, Title=北京會(huì)計(jì)從業(yè)無(wú)紙化《會(huì)計(jì)基礎(chǔ)》每日一練:財(cái)產(chǎn)清查, SubTitle=北京《會(huì)計(jì)基礎(chǔ)》每日一練:財(cái)產(chǎn)清查, ShortTitle=, TitleStyle=null, ShortTitleStyle=null, SourceTitle=, Author=lvfangjuan, Editor=null, Summary=, LinkFlag=N, RedirectURL=null, StaticFileName=/new/15_24_201202/24lv89570691.shtml, Status=30, TopFlag=0, TopDate=null, TemplateFlag=N, Template=null, OrderFlag=133004755400000, ReferName=null, ReferURL=null, Keyword=會(huì)計(jì)從業(yè)無(wú)紙化,會(huì)計(jì)基礎(chǔ),財(cái)產(chǎn)清查, RelativeContent=null, RecommendBlock=null, CopyType=0, CopyID=0, HitCount=0, StickTime=0, PublishFlag=Y, Priority=1, IsLock=null, LockUser=null, PublishDate=2012-02-24 09:39:14.0, DownlineDate=null, ArchiveDate=null, LogoFile=null, Tag=,北京,, Source=正保會(huì)計(jì)網(wǎng)校論壇, SourceURL=null, Weight=0, ClusterSource=null, ClusterTarget=null, ContributeFlag=null, ContributeUID=0, ConfigProps=NextContent=
CKECommentFlag=N
PrevContent=
Staticize=
CommentEnable=
CommentEndTime=
CommentStartTime=
ContentWorkflowInstanceID=
, Prop1=PM174888, Prop2=0, Prop3=null, Prop4=null, AddUser=lvfangjuan, AddTime=2012-02-24 09:39:14.0, ModifyUser=, ModifyTime=null, NextContent=, OldPublishFolder=, PrevContent=, Staticize=Y, CommonContentDimCatalogIDSet=null, ContentWorkflowInstanceID=0, CommentEnable=Y, CommentEndTime=, CommentStartTime=, HasBadword=, Name=北京會(huì)計(jì)從業(yè)無(wú)紙化《會(huì)計(jì)基礎(chǔ)》每日一練:財(cái)產(chǎn)清查, Link=/new/15_24_201202/24lv89570691.shtml, ContentPageSize=1, Content= 單項(xiàng)選擇題
某企業(yè)盤點(diǎn)中發(fā)現(xiàn)盤虧一臺(tái)設(shè)備,原始價(jià)值50 000元,已計(jì)提折舊10 000元。根據(jù)事先簽訂的保險(xiǎn)合同,保險(xiǎn)公司應(yīng)賠償30 000元,則扣除保險(xiǎn)公司賠償后剩余的凈損失10 000元應(yīng)計(jì)入( ?。?/p>
A.累計(jì)折舊
B.營(yíng)業(yè)外支出
C.管理費(fèi)用
D.資本公積
【正確答案】:B
【答案解析】:本題的考點(diǎn)為財(cái)產(chǎn)清查的處理。
【該題針對(duì)“財(cái)產(chǎn)清查的處理”知識(shí)點(diǎn)進(jìn)行考核】
}