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一、单项选择题 1.下列会计处理并非遵守实质重于形式原则的是( )。 A.融资租入固定资产的确认 B.收入的确认 C.关联方关系的判别 D.非货币性交易换入资产入账价值的确认 2.一张3月5日签发的票面为15000元,利率为5％,期限为6个月的带息应收票据,企业6月20日按银行6％的贴现率进行贴现,则企业可得贴现额为( )元。 A.15375.00 B.14807.50 C.15177.69 D.151750.13 3.某工业企业销售产品每件售价120元,若客户购买100
First, the individual multiple-choice questions 1. The following accounting treatment is not to comply with the principle of substance over form (). A. Recognition of fixed assets leased by financing B. Confirmation of revenue C. Discrimination of the relationship of related parties D. Confirmation of the recorded value of non-monetary transactions 2. The coupon issued on March 5 is 15,000 yuan, and the interest rate Is 5% with a term of 6 months, and the company discounts it according to the discount rate of 6% on the bank on June 20, then the discount amount available for the enterprise is () yuan. A.15375.00 B.14807.50 C.15177.69 D.151750.13 3. An industrial enterprise selling products priced at 120 yuan each, if the customer to buy 100