题目内容

下列会计科目中,属于损益类科目的有( )。

A. 主营业务收入
B. 生产成本
C. 应收账款
D. 本年利润

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Benjamin Franklin was not the first to suggest the relationship between lightning and electricity, but his experiment with a kite was original.

A. define
B. confirm
C. examine
D. propose

The park is a good place for strollers.

A. carriages
B. walkers
C. sprinters
D. campers

The windchill factor, the combination of low temperature and wind speed, strikingly increases the degree of cold felt by a person who is outdoors.

A. effectively
B. remarkably
C. certainly
D. unquestionably

下列各项中,符合会计要素收入定义的是( )。

A. 出售材料的收入
B. 出售无形资产净收益
C. 转让固定资产净收益
D. 向购货方收回的销货代垫运费

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