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15 .下列各项中,不通过“其他货币资金”科目核算的是( )。 A. 存出投资款 B. 商业承兑汇票 C. 信用卡存款 D. 银行本票存款 16 .预付货款不多的企业,可以将预付的货款直接计入( )的借方,而不单独设置“预 付账款”账户。 A. “ 应收帐款”账户 B. “ 其他应收款”账户 C. “ 应付账款”账户 D. “ 应收票据”账户 17 .总价法下,销货方给予客户的现金折扣,会计上应该作为( )处理。 A. 营业外支出 B. 冲减销售收入 C. 财务费用 D. 产品销售费用 18 .在总价法下,应收账款入账价值中不应包括( A. 增值税销项税额 B. 代购买方垫付的运杂费 C. 可能给予客户的现金折扣 D. 给予客户的商业折扣 19 .某企业采用应收账款余额百分比法计提坏账准备,计提比例为 5% 2002 12 1 日,“坏账准备”科目借方余额为 3 万元。 2002 12 31 日,“应收账款”科目借方余额为 70 万元,“应收票据”科目借方余额为 20 万元,“其他应收款”科目借方余额为 10 万元。该 企业 2002 12 31 日应补提的坏账准备为( )万元。 A. 1 B. 6.5 C. 7 D. 8 20 .应收票据到期,如果因付款人无力支付票款,票据由银行退回,收款单位应做的会计 分录是( )。 A .借:应收票据 B. 借:应收账款 C. 借:应收账款 D. 借:银行存款 贷:银行存款 贷:应收票据 贷:银行存款 贷:应收票据 二、多项选择题 1 .我国的应收票据包括( )。 A .银行本票 B .银行汇票 C .商业承兑汇票 D .银行承兑汇票 2 .坏账是指企业无法收回的( )。 A .预收账款 B .应收账款 C .其他应收款 D .对外投资 3 .处理坏账损失的方法有( )。 A .备抵法 B .实地盘存法 C .加权平均法 D .直接转销法 4 .其他应收款核算的内容包括( )。 A .一次性备用金 B. 应收的各种罚款 C .预付的货款 D .存出的保证金
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5 .进行预付款核算时,可以运用的账户是( )。 A. 应收账款 B. 应付账款 C. 预付账款 D. 其他应收款 6 .坏账准备金 制度符合 会计信息的 质量要求 )。 A. 要求 B. 要求 C. 可比性 要求 D. 谨慎 要求
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