参考答案:宾语;人或事物;易动的名词;人或物
Question 1 to 8 are based on the passage you have just heard.
Where does the conversation most probably take place?()
[听力原文] W: May I see your ticket please I think you are sitting in my seat.
M: Oh, you
第37题:[单选题]下列关于“盈余公积”账户的说法中,不正确的是()。
A.“盈余公积”账户属于负债类账户
B.“盈余公积”账户的借方登记盈余公积的减少额
C.盈余公积”账户的贷方登记提取的盈余公积
D.“盈余公积”账户的期末余额在贷方
参考答案:A
“盈余公积”账户属于所有者权益类账户,用以核算企业从净利润中提取的盈余公积。贷方登记提取的盈余公积,即盈余公积的增加额,借方登记实际使用的盈余公积,即盈余公积的减少额。期末余额在贷方,反映企业结余的盈余公积。@jin
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