注冊(cè)稅務(wù)師財(cái)務(wù)與會(huì)計(jì)綜合練習(xí)單項(xiàng)選擇題每日一練(2019.01.23)

A.財(cái)務(wù)預(yù)算以經(jīng)營(yíng)預(yù)算和資本支出預(yù)算為基礎(chǔ)
B.財(cái)務(wù)預(yù)算的核心是現(xiàn)金預(yù)算
C.經(jīng)營(yíng)預(yù)算是全面預(yù)算的起點(diǎn)
D.財(cái)務(wù)預(yù)算是全面預(yù)算的核心

A.1800
B.1580
C.1660
D.1880

A.2013年對(duì)該廠房應(yīng)計(jì)提的折舊額為80萬(wàn)元
B.2013年對(duì)該廠房應(yīng)計(jì)入資產(chǎn)減值損失的金額為80萬(wàn)元
C.該廠房在期末資產(chǎn)負(fù)債表中應(yīng)作為非流動(dòng)資產(chǎn)列示
D.該廠房在期末資產(chǎn)負(fù)債表中應(yīng)在"持有待售資產(chǎn)"項(xiàng)目列示

A.450
B.400
C.45
D.50

A.700
B.1800
C.1300
D.1360