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href="http://m.accreditedmedicalassistantprograms.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-align: left; text-indent: 2em;">2021年一級建造師考試臨近，目前階段，考生都已經(jīng)開始為2021年一級建造師考試認真做準備，建設工程教育網(wǎng)就為大家整理了一級建造師《建設工程經(jīng)濟》的模擬題與答案解析，供考生們參考學習，助大家一臂之力！</p><section data-id="1796" style="line-height: 22.4px; white-space: normal;"><section style="border: none; margin: 0.5em 0px; box-sizing: border-box; padding: 0px;"><section style="height: 2em; display: inline-block; font-weight: inherit; text-align: center; text-decoration: inherit; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; background-color: rgb(255, 255, 255);"><section style="padding: 0px 0.3em; height: 2em; line-height: 2em; display: inline-block; vertical-align: top; border-top-width: 0.1em; border-bottom-width: 0.1em; border-left-width: 0.1em; border-style: solid none solid solid; overflow: hidden; border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"><section style="box-sizing: border-box; color: inherit;"><strong>多選題</strong> </section></section><section style="display: inline-block; vertical-align: top; height: 2em; border-bottom-width: 0.1em; border-bottom-style: solid; border-right-width: 0.1em; border-right-style: solid; margin-left: -0.6em; width: 1.2em; transform: skew(30deg); border-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit;"></section><section style="width: 0px; display: inline-block; vertical-align: middle; margin: 0em; border-top-width: 1.8em; border-top-style: solid; border-top-color: rgb(102, 102, 103); border-bottom-color: rgb(102, 102, 103); box-sizing: border-box; color: inherit; border-left-width: 1em !important; border-left-style: solid !important; border-left-color: transparent !important; border-right-width: 1em !important; border-right-style: solid !important; border-right-color: transparent !important;"></section></section><section style="width: 0px; height: 0px; clear: both; color: inherit;"></section></section></section><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">企業(yè)取得收入在會計核算中的表現(xiàn)形式可能有（?。?。</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">A.銀行存款增加　　</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">B.預付賬款增加　　</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">C.庫存現(xiàn)金減少</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">D.應收賬款增加　　</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">E.預收賬款減少</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">『正確答案』ADE</span></p><p style="text-align: left; text-indent: 2em;"><span style="font-size: 14px;">『答案解析』收入可能表現(xiàn)為企業(yè)資產(chǎn)的增加，也可能表現(xiàn)為企業(yè)負債的減少，或二者兼而有之。收入通常表現(xiàn)為資產(chǎn)的增加，如在銷售商品或提供勞務并取得收入的同時，銀行存款增加；有時也表現(xiàn)為負債的減少，如預收款項的銷售業(yè)務，在提供了商品或勞務并取得收入的同時，預收賬款將得以抵償。有時這種預收款業(yè)務在預收款得以抵償后，仍有銀行存款的增加，此時即表現(xiàn)為負債的減少和資產(chǎn)的增加兼而有之。選項D表現(xiàn)為資產(chǎn)的增加。</span></p><p style="text-align: left; text-indent: 2em;">以上就是為大家分享的2021年一級建造師《<span style="line-height: 22.4px;">建設工程經(jīng)濟</span>》模擬題，建設工程教育網(wǎng)將持續(xù)關注2021年一級建造師考試的相關信息。更多2021年一級建造師考試內容，盡在建設工程教育網(wǎng)一級建造師欄目！</p><p style="text-align: left; text-indent: 2em;"><strong>推薦：</strong></p><p style="text-align:center"><a href="http://m.accreditedmedicalassistantprograms.com/jianzao/zhuanti/yjwrmk/" target="_blank"><img 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