[单选题]企业销售实现时计提消费税的会计分录为（ ）。
广开题库
|
2023-11-01 15:10:12|
8
[单选题]企业销售实现时计提消费税的会计分录为（ ）。
A.借：应交税费—应交消费税 贷：银行存款
B.借：营业税金及附加 贷：应交税费—应交消费税
C.借：营业费用 贷：应交税费—应交消费税
D.借：营业费用 贷：银行存款
A.借：应交税费—应交消费税 贷：银行存款
B.借：营业税金及附加 贷：应交税费—应交消费税
C.借：营业费用 贷：应交税费—应交消费税
D.借：营业费用 贷：银行存款
您可能感兴趣的试题
-
第1题债券的票面利率也称名义利率，是债券的利息与债券面值之间的比值，是投资者投资债券所获得的实际收益率。
#A.对#B.错
点击查看答案 -
第2题中国革命道德，是先进价值观在道德领域的集中体现，蕴含着培育和践行社会主义核心价值观的丰富思想道德资源。
#A.对#B.错
点击查看答案 -
第3题支付工资流出的现金属于投资活动中产生的现金流量。
#A.对#B.错
点击查看答案 -
第4题题目13未回答满分1.00未标记标记题目. Following the _______ settlement of the strike, the train service is now back to normal.
#a. successive #b. success #c. successfully #d. successful
点击查看答案 -
第5题题目11未回答满分1.00未标记标记题目Laws should be made to keep people from cutting ______trees in order to protect our environment.
#a. off #b. out #c. short #d. down
点击查看答案 -
第6题题目18未回答满分1.00未标记标记题目.Father sometimes goes to the gym with us though he ______ going there.
#a. denies #b. dislikes #c. prefers #d. enjoys
点击查看答案 -
第7题未回答满分1.00未标记标记题目Situation: Two persons are talking over the phone.Speaker A: Hello！May I speak to Mary，please？Speaker B: _______.
#a. Hurry up，please #b. This is Mary speaking #c. I am Mary #d. I don't think so
点击查看答案 -
第8题题目15未回答满分1.00未标记标记题目.-Don't read _______ the sun,Mary! It's bad _______ your eyes．- Sorry，I won't．
#a. in；for #b. below；for #c. under；to #d. into；to
点击查看答案 -
第9题未回答满分1.00未标记标记题目. Situation: Two person are talking in the restaurant.Speaker A: Is there a table for 4, please?Speaker B: ______, please. Is the one near the backdoor 0K?
#a. You are welcome #b. Take your time #c. After you #d. This way
点击查看答案 -
第10题题目14未回答满分1.00未标记标记题目. My father ________ catch the bus to work, but now he ________ riding a shared bicycle.
#a. is used to; used to #b. used to; is used to #c. used to; used to #d. is used to; is used to
点击查看答案