专门用于生产某产品的无形资产,其所包含的经济利益通过所生产产品实现的,该无形资产的摊销额应计入产品成本。()
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一般纳税企业购入货物支付的增值税,应通过“应交税费——应交增值税”科目进行核算,但属于购入时即能认定其进项税额不能抵扣的,应直接计入所购物资的成本。()
A. 正确
B. 错误
企业接受非现金资产捐赠,应该计入实收资本中。()
A. 正确
B. 错误
A.It happened too long ago.B.She was too busy to return the books.C.She gave the books
A. It happened too long ago.
B. She was too busy to return the books.
C. She gave the books to the landlord.
D. The landlord didn't remember to return the books.
企业应交的房产税、土地使用税、车船税、矿产资源补偿费计入“管理费用”科目。会计处理为借记“管理费用”,贷记“应交税费”科目。()
A. 正确
B. 错误