判断题

1、各单位保存的会计档案,经单位负责人批准并办理登记手续后,可以借出。 对错

2、 .企业在长期股权投资持有期间所取得的现金股利,应全部计入投资收益。 对错

3、负债是指过去的交易、事项形成的现时义务,履行该义务预期会导致经济利益流出企业。对错

4、企业一年后到期的委托贷款,其本金和利息减去已计提的减值准备后的余额,应在资产负债表的“长期债权投资”项目反映。对错

5、企业为客户提供的现金折扣应在实际发生时冲减当期收入。对错

6、在分期收款销售方式下,企业应按照合同约定的收款日期分期确认销售收入。对错

7、企业对于次要的交易或事项,在不影响会计信息真实性和不误导财务会计报告使用者正确理解企业财务状况和经营成果的前提下,可适当简化处理。对错

8、企业编报的财务会计报告应当以人民币反映。对错

9、企业只能使用国家统一的会计制度规定的会计科目,不得自行增减或合并。对错

10、汇总记账凭证账务处理程序能减轻登记总分类账的工作量,且便于了解账户之间的对应关系。对错

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