[]高级财务会计

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1、本套测试试卷共37题，共100分。答题得分：10 分【题型：简答】【分数：5分】得分：0分[1]资产负债表债务法下所得税会计的核算程序是什么？答：答案：（1）确定资产和负债的账面价值（2）确定资产和负债的计税基础（3）确定暂时性差异（4）计算递延所得税资产和递延所得税负债的确认额或转回额（5）计算当期应交所得税（6）确定利润表中的所得税费用【题型：简答】【分数：5分】得分：0分[2]现时成本会计有什么优点？答：答案：（一）可以为经营和投资决策提供更为有用的会计信息　　（二）有利于全面考核和评价企业管理人员的经营业绩，促进企业经营管理的改进　　（三）有利于企业收

2、益的合理分配　　（四）可以更有效地维护业主权益和企业的生产经营能力　　（五）在一定程度上，简化了付出存货成本的核算tomorrowIgofishingtotheEast.Bossesdon'thavefishtoeat."Positionsoutofafatman:"goingonnowinthepast,theImperialArmycameaftereatingisbad."OldKingsHeadRushthankedthecaptainrushedtothebaseforHongKong,ShenYuezhensaid:"Ithinksowell!"A

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