现金处理中,发现现金短缺 300 元,研究决定由出纳赔偿 200 元, 余额报损,则批准处理后的会计分录为( )。 -题库考试答案搜索网

现金处理中,发现现金短缺 300 元,研究决定由出纳赔偿 200 元, 余额报损,则批准处理后的会计分录为( )。

单选题

2021-09-02 00:18

A、借:库存现金 300贷:待处理财产损溢 300
B、借:待处理财产损溢 300 贷:库存现金 300
C、借:其他应收款 200 营业外支出 100贷:待处理财产损溢 300
D、借:其他应收款 200 管理费用 100 贷:待处理财产损溢 300

查看答案

正确答案

D

试题解析

标签：青书学堂河南工学院工商企业管理(高起专) 基础会计(高起专)

感兴趣题目

Every deliberate act of wrongdoing by the master or any of the crew against the ship or cargo，without the authorization or privity of the Shipowner or his agent，is（）.

（）, or drum is used for hauling in or letting out the wires or ropes which will fasten the ship to the shore.

A salvor may be（）the whole or part of the payment due under Salvage Convention to the extent that the salvage operations have become necessary or more difficult because of fault or neglect on his part or if the salvor has been guilty of fraud or other dishonest conduct.

The （） is used for hauling in or letting out the wires or ropes.

Vessels must be（）valid certificate of nationality or certificated of registry or license.

When loading or discharging dry mud or cement，crew members should use goggles and（）.

Effects which are dutiable or subject to prohibitions or restrictions should be declared in （）.

The（）may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consignor whenever it considers this necessary.

（）are liable to be stoten, pilfered or may damaged due to improper handing or stowage.

Banks have no liability for any delay or loss caused by postal or telex failure.

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

逻辑运算符（AND、NOT、OR）的运算顺序是AND→OR→NOT。

相关题目: boost的意思是:help or encourage to increase or improve; eloquent的意思是:fluent or persuasive in speaking or writing; A campus emergency ______ occur at any time of the day or night, weekend, or holiday, with little or no warning.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; A cabinet or space containing the controls or valves for the fixed firefighting system must be（）.; CASE OF DEATH OR SERIOUS INJURY TO A PERSON IN AN ACCIDENT OR SHIPPING DISASTER is（）.; Mainly east 3 or 4 partly cloudy to overcast occasional rain（）slowly south moderate or good.; （）any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local quarantine officer must be notified immediately．; Should any case or suspected case of quarantinable disease，or any case of eruptive disease or any death be discovered，the local Quarantine Officer must be（）immediately.; Damage to cargo caused by fumes or vapor from liquids,gases, or solids is known as（）.; Masters are（）solely responsible for all damages or accidents of whatever kind resulting from the navigating or handling of their vessels by day or by night.; If he is a common carrier，he is absolutely responsible to the owner of the goods carried （）any loss or damage to them unless caused by an Act of God or the Queen’s enemies，or the inherent vice in the goods themselves，or the negligence of the owner of the goods，or a general average sacrifice.; 系统中雷达状态包括Unknown、Operational（or ON）、Failed（or OFF）、Detached。; Owners are to be responsible for loss of or damage to the goods or delay in delivery of the goods only in case the loss，damage or delay has been caused by the improper or negligent stowage of the goods．This means that（）.; The carrier is liable for loss of or damage to the goods or delay in delivery caused by fire，（）the claimant proves that the fire arose from fault or neglect on the part of the carrier，his servants or agents.; Shutdown price（or point，or rule）停业价格（或停业点、停业原则）; 翻译：With Average or With Particular Average（WA or WPA）（）; 华东理工大学网络教育实行的是弹性学制，高起专和专升本两种层次的学习年限均是（）; 在搜索引擎中输入检索式：“公司OR企业”表示检索结果（）; （）shall be liable for loss of and damage to the Vessel and／or goods arising or resulting from inaccuracies in stating the description，quantity，weight，measurement or contents.

广告位招租WX:84302438

题库考试答案搜索网

免费的网站请分享给朋友吧