问题
多项选择题
下列项目中,作为当期营业利润扣除项目的有( )。
A.产品广告费
B.转让无形资产所有权收益
C.增值税
D.计提的坏账准备
答案
参考答案:A,D
解析: 产品广告费应记入“销售费用”科目,计提的坏账准备记入“资产减值损失”科目,这两者均属于营业利润的扣除项目。转让无形资产所有权收益应记入“营业外收入”科目,增值税并不计入当期损益。
下列项目中,作为当期营业利润扣除项目的有( )。
A.产品广告费
B.转让无形资产所有权收益
C.增值税
D.计提的坏账准备
参考答案:A,D
解析: 产品广告费应记入“销售费用”科目,计提的坏账准备记入“资产减值损失”科目,这两者均属于营业利润的扣除项目。转让无形资产所有权收益应记入“营业外收入”科目,增值税并不计入当期损益。
FOUR STATES OF THE USA
根据表格信息选择最佳答案。 小题1:Of the four states, Massachusetts is the largest in area in the USA. A. first B. second C. third 小题2:The time when Hawaii joined the USA is that of Alaska. A. earlier than B. the same as C. later than 小题3:If it is 3:00 p.m. in Georgia, it is in Massachusetts. A. 10:00 a.m. B. 2:00 p.m. C. 8:00 p.m. 小题4:From the information in the form we know that . A. the population of Alaska is larger than that of Georgia B. Hawaii and Massachusetts are in the same time zone C. Georgia has a very important naval base 小题5:Which of the following statements is NOT true according to the information in the form? A. When you come to Georgia, you’ll see many islands. B. There are more than 3 thousand lakes in Alaska. C. Massachusetts is famous for education in the world. |