【多选题】
根据《企业会计准则——基本准则》的规定称为会计中期的有___
A. 半年度
B. 季度
C. 月度
D. 旬
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答案
ABC
解析
暂无解析
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 X企业将一台卡车出租给Y企业,租期为10个月,收取押金50 000元,则X企业借记“银行存款”50 000元,贷记“应付账款”50 000元。 
A. 对
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 在期末对账时,应将会计部门财产物资明细分类账余额与财产物资保管和使用部门相关财产物资明细分类账核对。 
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 利得与所有者投入资本无关。 
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 财务费用期末结转后无余额。 
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 财务成果的具体表现是盈利或亏损。 
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 预期的现金来源、金额、时间和不确定性等与企业的获利能力密切相关。 
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 在结账前发现账簿记录有文字或数字错误,而记账凭证没有错误,采用红字更正法。 
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银行存款日记账就是对银行存款的序时核算。 
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为便于反映财产清查盘盈盘亏情况,企业会计上应设置“待处理财产损溢”账户,借方登记财产的盘亏、毁损数额以及盘盈的转销数字,贷方登记财产的盘盈数额以及盘亏的转销数。 
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实地盘存制下,期初存货成本和本期购货成本从账上取得,实地盘存确定期末存货成本,从而计算出本期销货成本。 
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固定资产处置时要通过“固定资产清理”科目核算。 
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由于现金折扣在销售发生时即已发生,企业只需按扣除现金折扣后的净额确认销售收入和应收账款。 
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记入总分类账户的金额与记入其所属的几个明细分类账户的金额之和应该相等
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会计凭证,是记录经济业务、明确经济责任的书面证明,是登记账簿的依据。 
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