第8题: [多项选择]下列会计科目,年末应无余额的有( )。 A. 主营业务收入 B. 营业外收入 C. 本年利润 D. 利润分配 参考答案:A,B,C 答案解析:[解析] 主营业务收入、营业外收入属于损益类科目,期末应结转到“本年利润”科目中,年末应无余额。年度终了,应将“本年利润”科目的全部累计余额,转入,“利润分配”科目,年度结账后,“本年利润”科目无余额
第9题: [简答题]Outline: A. Owning a car has become a common desire for most young and middle-aged people:
B. The advantages and disadvantages of having a private car;
C. My suggestions on how to improve the sales and use of private cars and the public transportation in big cities. 参考答案: 答案解析: