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初级会计职称考试每天一练

  • 2026-02-03 21:44:26
初级会计职称考试每天一练

    初级会计实务    

2.2

正确答案： B
参考解析
选项A，通过“其他业务成本”核算：
借：其他业务成本
　　贷：累计摊销
选项B，通过“营业外支出”科目核算：
借：营业外支出
　　贷：银行存款等
选项C，通过“资产处置损益”科目核算：
借：资产处置损溢
　　贷：固定资产清理
选项D，通过“管理费用”科目核算：
借：管理费用
　　贷：银行存款

2.3【单选题】企业应通过“税金及附加“科目核算的是（　）。

A.应交的房产税

B.应交的企业所得税

C.代扣的个人所得税

D.应交的增值税    

    经济法基础    

2.2

正确答案： A
参考解析
无

2.3【单选题】根据企业所得税法律制度的规定，企业从事下列项目的所得，减半征收企业所得税的是（　）。

A.香料种植

B.薯类种植

C.谷物种植

D.蔬菜种植 ————————————————————————————

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  140. /yingpanguazai/ssd/ssd1/www/b.mffb.com.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.028828s ] mysql:host=127.0.0.1;port=3306;dbname=b_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.012750s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.009531s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.036885s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.001136s ]
  6. SELECT * FROM `set` [ RunTime:0.000408s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.001003s ]
  8. SELECT * FROM `article` WHERE `id` = 476442 LIMIT 1 [ RunTime:0.000711s ]
  9. UPDATE `article` SET `lasttime` = 1770408522 WHERE `id` = 476442 [ RunTime:0.014642s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.069623s ]
  11. SELECT * FROM `article` WHERE `id` < 476442 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.024405s ]
  12. SELECT * FROM `article` WHERE `id` > 476442 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.032577s ]
  13. SELECT * FROM `article` WHERE `id` < 476442 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.181024s ]
  14. SELECT * FROM `article` WHERE `id` < 476442 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.106185s ]
  15. SELECT * FROM `article` WHERE `id` < 476442 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.164159s ]
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