【正文】 to increase twoway visits to a maximum of 10 million people in the next few years. The Indonesian government has set their sights on greeting 2 million Chinese tourists by the end of this year, according to the official. The Indonesian government hopes that Indonesian nationals would also be given preferential treatment while visiting China, says Darmosumarto. In 2022, the number of Chinese tourists who visited Indonesia stood around 807,000. Last year, it increased to 959,000, he adds. Bali remains the most popular site among Chinese tourists. In February, more than 92,200 Chinese tourists made trips to Bali, ranking first among overseas visitors, the Bali Times reported. Last year, the island witnessed more than 586,000 arrivals from China, an increase of 51 percent over 2022. Bali isn39。 正確錯誤 正確答案 :錯 ，不需進(jìn)行專門的賬務(wù)處理。 正確錯誤 正確答案 :對 ，固定資產(chǎn)使用期滿時，其賬面凈值均應(yīng)為預(yù)計凈殘值。 A利潤 B收入 C費用 D所有者權(quán)益 正確答案 :ABCD （） A職工工資、津貼 B購置固定資產(chǎn) C采購原材料 D向個人收購農(nóng)副產(chǎn)品和其他物資的價款 E結(jié)算起點以下的零星支出 正確答案 :ADE ，屬于可以入賬的無形資產(chǎn)有（）。 A企業(yè)在未來會計期間產(chǎn)生凈現(xiàn)金流量的能力 B企業(yè)償還債務(wù)及支付企業(yè)所有者的投資報酬（如股利）的能力 C企業(yè)的利潤與經(jīng)營活動所產(chǎn)生的凈現(xiàn)金流量發(fā)生差異的原因 D會計年度內(nèi)影響或不影響現(xiàn)金的投資活動與籌資活動 E企業(yè)在某一特定日期資產(chǎn)和權(quán)益變動的結(jié)果 正確答案 :ABCD ，應(yīng)計入管理費用的有（）。 A理財收益 B貨物采購成本的減少 C理財費用 D貨物采購成本的增加 正確答案 :C 4月 10日銷售商品收到帶息票據(jù)一張，面值 50000元年利率 8％， 6個月期，于 6月 10日貼現(xiàn)，貼現(xiàn)率為 10％，該企業(yè)實際收到的貼現(xiàn)金額應(yīng)為（）元。該企業(yè)與一證券公司簽署協(xié)議，委托該證券公司代理發(fā)行，發(fā)行手續(xù)費為發(fā)行總額的 ‰ ,宣傳及印刷費由證券公司代為支付，并 從發(fā)行總額中扣除。 A10％ B20％ C10％ D25％ 正確答案 :D 、資本公積和留存收益發(fā)生了以下業(yè)務(wù)：提取盈余公積 30萬元；用資本公積 5萬元、盈余公積10萬元轉(zhuǎn)增資本。它包括（） A各種財產(chǎn) B各種財產(chǎn)和債權(quán) C各種財產(chǎn)、債券和其他權(quán)利 D各種財產(chǎn)和其他權(quán)利 正確答案 :C ，屬于費用性支出的是（）。設(shè)該企業(yè)適用 33％的所得稅稅率，則 1997年年末該企業(yè)未彌補(bǔ)的虧損為（）萬元。 A固定資產(chǎn)原值 B預(yù)計凈殘值 C預(yù)計使用年限 D預(yù)計工作總量 正確答案 :AB ，應(yīng)調(diào)整長期股權(quán)投資賬面價值的有（）。 正確錯誤 正確答案 :錯 ，也可能是到期還本時一次支付，所以應(yīng)付未付利息本身既可能是流動負(fù)債，也可能是非流負(fù)債。 正確錯誤 正確答案 :錯 ，均應(yīng)考慮固定資產(chǎn)應(yīng)計提折舊總額。 正確錯誤 正確答案 :對 價或折價，其目的是為了明確發(fā)行公司對債權(quán)人實際負(fù)擔(dān)的利息費用，使各期的利息費用隨著債券賬面價值的變動而變動。s illustration books have a history of just 100 years and their development can be divided into four stages. From early 1900s to mid 1900s, a large number of books and magazines with illustrations appeared with the fast development of the modern publishing industry. The illustration arts at that time were a mixed genre of Chinese traditional paintings and the western style, and most of the stories originate from the fundamental changes that China experienced after the collapse of Qing Dynasty (16441911), the warlord struggles and the war against the Japanese invasion. The second stage was from mid 1900s to late 1970s, when the cultural revolution (196676) ended. The fast development of some special publishing houses for children gave birth to a large number of illustrationstory books, which made a good use of folk art techniques, such as wood board carving, frescoes, and ink and wash painting, etc. Many of the popular stories are from Chinese history and wars after 1900s. The third stage is from early 1980s to late 1990s, a golden period for the development of children39。s confidence in and mitment to a strong eurozone offers EU leaders the necessary support to look at the Greek crisis from a broader and longer perspective. When Li said that China will not only consider a ChinaEU investment platform to back European Commission President JeanClaude Juncker39。t rain much and the weather is cool. At press time, a weeklong package from Shanghai or Guangzhou to Bali was a little more than 3,000 yuan ($480) on Ctrip39。 正確錯誤 正確答案 :錯 ，應(yīng)該借記“應(yīng)收利息”，貸記“財務(wù)費用”。 正確錯誤 正確答案 :錯 ，長期待攤費用是指需要跨年度攤銷的各項支出。 A固定資產(chǎn)出售損失 B無形資產(chǎn)出售損失 C壞賬損失 D原材料非常損失 正確答案 :ABD “計提折舊基數(shù)折舊率”方式計算折舊額，下列方法中，計提折舊基數(shù)固定不變的有（）。 A總價法 B市價法 C凈價法 D賬面價值法 正確答案 :AC ，下列各項應(yīng)包括在“存貨”項目的是（） A委托代銷商品 B庫存待消耗的