问题 单项选择题

计提安全生产费应记入的贷方科目是( )。

A.预计负债
B.资本公积
C.其他应付款
D.专项储备

答案

参考答案:D

解析: 按照规定,计提安全生产费,借记“制造费用”等科目,贷记“专项储备——安全生产费”。

辨析题

新中国成立以来,特别是改革开放以来我国各项事业取得了辉煌成就。一个改革的中国,正在不断积聚发展的新动力;一个开放的中国,已经融入世界经济的大舞台,中国经济的巨轮正平稳较快地前行。

辨析:随着我国经济社会的快速发展,我国的社会主义进入了发达阶段。 

                                                                                                                                                               

                                                                                                                                                               

                                                                                                                                                               

                                                                                                                                                               

                                                                                                                                                               

                                                                                                                                                              

单项选择题