试题与答案

试述划分收益性支出与资本性支出原则。

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题型：问答题

题目：

试述划分收益性支出与资本性支出原则。

答案：

参考答案：收益性支出是指仅仅为了取得本期收益而发生的支出。资本性支出是指不仅与本期收入的取得有关，而且与其他会计期间的收入相关的支出，或者主要是为了以后各会计期间的收入取得而发生的支出。划分收益性与资本性支出的原则是指在会计核箅中应当严格划分收益性支出与资本性支出的界限，以便正确计算企业的当期收益。划分收益性支出与资本性支出原则要求在会计核算中首先将资本性支出与收益性支出加以区分，然后将收益性支出计入费用账户，作为当期损益列入损益表；将资本性支出计入资产账户，作为资产列入资产负债表。前者称为支出费用化，后者叫做支出资本化。资本化的支出随着每期对资产的耗费，按照受益原则和耗费比例通过转移、折旧和摊销等方法，逐渐转化为费用。
由此看来，与取得本期收益有关的支出。即本期的成本和费用，一是直接计入费用账户的收益性支出；二是本期从资产账户转入费用账户的资本性支出。可见划发资本性支出与收益性支出的目的是按照权责发生制和配比原则的要求，合理确定现金支出性质，正确计算当期利润。这一原则是权责发生制在现金支出中的具体运用。

考点：农村信用社招聘考试法律农村信用社公开招聘考试法律
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根据下列文字资料回答问题。

据海关统计数据显示，2004年1～10月，医药产品进出口贸易总额为87.39亿美元，同比增长19.04%。其中出口45.61亿美元，增长13.11%，进口41.78亿元，增长25.3%。 从贸易结构看，2004年前10个月医疗器械占医药产品贸易总额的比例为41.5%，其次是化学原料药为31.68%，中成药和卫生材料所占比重在8%左右。从进口结构看，进口最大的仍然是医疗器械，占医药产品进口金额的比例达到53.32%，其次是化学原料药的16.44%，再次是中成药的14.32%和西成药的12.73%。在出口的产品结构方面，45.65%为化学原料药， 30.67%为医疗器械，卫生材料所占比例也达到了12.77%。 另据海关统计数据显示，2005年1～9月中药出口总额突破5亿美元，同比增长18.23%。对亚洲、北美洲和欧洲的中药出口分别占我国中药出口总额的66.08%、14.56%和14.46%；对南美洲、非洲和大洋洲的出口占我国中药出口总额的4.9%。

根据下列材料，下列说法正确的为（）。

A．2004年1～10月，医疗器械进口贸易总额约占同期医药贸易总额的3/5

B．2004年化学原料药进口年增长率高于医疗器械的进口年增长率

C．2004年1～10月，医疗器械的进出口贸易差额为8.29亿美元

D．卫生材料出口贸易总额约是化学原料药进口总额的32.6%
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"The language of a composer", Cardus wrote, "his harmonies, rhythms, melodies, colors and texture, cannot be separated except by pedantic analysis from the mind and sensibility of the artist who happens to be expressing himself through them".
But that is precisely the trouble; for as far as I can see, Mozart’s can. Mozart makes me begin to see ghosts, or at the very least ouija-boards. If you read Beethoven’s letters, you feel that you are at the heart of a tempest, a whirlwind, a furnace; and so you should, because you are. If you read Wagner’s, you feel that you have been run over by a tank, and that, too, is an appropriate response.
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We can see Mozart, from infant prodigy to unmarked grave. We know what he did, what he wrote, what he felt, whom he loved, where he went, what he died of. We pile up such knowledge as a child does bricks; and then we hear the little tripping rondo tune of the last concerto—and the bricks collapse; all our knowledge is useless to explain a single bar of it. It is almost enough to make me believe in — but I have run out of space, and don’t have to say it. Put K. 595 on the gramophone and say it for me.

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A．the tune of the last concerto

B．one of Mozart’s musical works

C．part of the knowledge we have

D．a measurement on the stave
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