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Tue Jun 12 15:58:48 CST 2018
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下列屬于動(dòng)態(tài)會(huì)計(jì)等式的是( )。
A、收入-費(fèi)用=利潤(rùn)
B、資產(chǎn)=負(fù)債+所有者權(quán)益
C、資產(chǎn)=負(fù)債+所有者權(quán)益+利潤(rùn)
D、資產(chǎn)=負(fù)債+所有者者權(quán)益+(收入-費(fèi)用)
【正確答案】 A
【答案解析】 收入-費(fèi)用=利潤(rùn)這個(gè)會(huì)計(jì)等式表明了企業(yè)在一定會(huì)計(jì)期間經(jīng)營(yíng)成果與相應(yīng)的收入和費(fèi)用之間的關(guān)系,實(shí)際上反映的是企業(yè)資金運(yùn)動(dòng)的絕對(duì)運(yùn)動(dòng)形式,故稱(chēng)為動(dòng)態(tài)會(huì)計(jì)等式。
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會(huì)計(jì)從業(yè)資格無(wú)紙化考試:每日一練《財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德》(2013-01-10)
正保會(huì)計(jì)網(wǎng)校
2013-01-10
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下列屬于動(dòng)態(tài)會(huì)計(jì)等式的是( )。
A、收入-費(fèi)用=利潤(rùn)
B、資產(chǎn)=負(fù)債+所有者權(quán)益
C、資產(chǎn)=負(fù)債+所有者權(quán)益+利潤(rùn)
D、資產(chǎn)=負(fù)債+所有者者權(quán)益+(收入-費(fèi)用)
【正確答案】 A
【答案解析】 收入-費(fèi)用=利潤(rùn)這個(gè)會(huì)計(jì)等式表明了企業(yè)在一定會(huì)計(jì)期間經(jīng)營(yíng)成果與相應(yīng)的收入和費(fèi)用之間的關(guān)系,實(shí)際上反映的是企業(yè)資金運(yùn)動(dòng)的絕對(duì)運(yùn)動(dòng)形式,故稱(chēng)為動(dòng)態(tài)會(huì)計(jì)等式。
點(diǎn)擊進(jìn)入“每日一練——免費(fèi)在線(xiàn)測(cè)試”專(zhuān)家點(diǎn)評(píng)>>
會(huì)計(jì)從業(yè)資格無(wú)紙化考試:每日一練《財(cái)經(jīng)法規(guī)與會(huì)計(jì)職業(yè)道德》(2013-01-10)
正保會(huì)計(jì)網(wǎng)校
2013-01-10
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