The following should not be recognized as expenses .

Hello, accountant Zheng Diantong online school your questions:

b, because b belongs to the cost class.

Accounting qualification certificate to apply for classes, online school learning is the best choice. Reasons: 1) Audition first, then choose, learning is low-risk; 2) Learn at any time, a lot of fragmented time can be fully utilized; 3) Ask for a tutor.

One-on-one tutoring is available at any time. 4) Conversely, face-to-face classes are much riskier. If you are lucky, everyone is happy, and if you are unlucky, the registration fee will be wasted.

Face-to-face teaching, suffering from the fatigue of the car and horse, due to time constraints, I can't understand a step, I can't understand every step, the teacher leaves after class, and it is impossible to ask questions when I encounter them. Online school learning is the opposite.

Accounting Lao Zheng Yitong online school, do word-of-mouth, strict requirements, 448 yuan tutoring package passed, measures: discuss the study plan, the whole process of Q&A, the whole process of supervision, step by step:

1) Discuss the study plan, strictly implement it, and strictly implement the requirements.

According to each student's study time and preparation time, a detailed and executable study plan is introduced: implement what to do every day, how much to do, how many days to study each chapter, etc., once determined, it needs to be strictly implemented. There is some flexibility in the plan, and if you feel that a chapter is not good, take a little more time or fine-tune it.

There is a sense of urgency as soon as the plan is made.

2) Supervise the whole process, focus on persistence, and require students to report every day.

Students are required to report their learning progress every day, and chapter exercises need to be reported with screenshots. Reporting method: where the plan has been, where it has actually been, and how much faster or slower it has been compared to the plan. If the progress is not completed, it is necessary to criticize it harshly and show no mercy.

3) Step-by-step detection, each chapter requires the accuracy of testing one's own understanding, step by step, steady and steady.

If the accuracy of each chapter is not 80%, it is not allowed to study the next chapter, one step at a time. Chapter exercises in one of the compression software I gave you.

Village. 4) Voice Q&A counseling, focusing on interaction and asking more questions.

It is best to prepare a headset that can talk, ask questions when you encounter problems, and answer questions by voice as much as possible, so that the speed is fast and the effect is good, so you must ask more.

5) Three rounds of learning, step by step.

In the first round, focus on the basic knowledge of each subject, focusing on understanding and covering all aspects;

In the second round, a large number of questions were done, focusing on drawing inferences from one example, doing thorough and refined, and integrating them;

In the third round, set aside a week to check and fill in the gaps, and take the exam easily.

6) Other requirements.

**It's recorded, after reading each chapter**, read the book again, and finally do the chapter practice questions. Reading books is conducive to the docking of easy-to-understand colloquial concepts and written language concepts, doing questions, and testing the accuracy of comprehension.

Consolidate knowledge.

b. Manufacturing expenses belong to costs, not expenses.

Answer] :d Test Center] Accrual Accounting.

Analysis] Under the accrual system, the income and its related costs and expenses should be matched with each other, and it is required that all revenues in an accounting period must be recognized and recorded with the costs related to the old bureau and Fei Lamin in the accounting period, and cannot be advanced or postponed, otherwise it will cause false and untrue business results.

Answer]: b, c, d

The principle of confirming the cost of Ling's cautious touch:

1) The principle of accrual accounting;

2) the principle of proportioning;

3) Divide the principle of income expenditure and capital expenditure.

Answer] :d d

Analysis] The content of the assessment fee in this question. The compensation paid for breach of contract is counted as the non-operating expenses of Kuanmao Town, and the non-operating expenses are not incurred in daily activities, so they are not expenses, but losses. Option A, the seller should be cautious of the cost of recurring activities such as crude products and include them in the cost of the main business; Option B, the estimated product quality warranty cost is included in the sales expense; In option C, the cash discount incurred by the business is included in the finance expense.

Scattered Trillion Answer]: Rush to rent d

Expenses are the total outflow of economic benefits incurred in the daily activities of the enterprise, and the non-operating expenses are not incurred with losses in daily activities, so they do not belong to expenses.

Answer] :d Analysis: This question examines the content of the fee.

The compensation paid for breach of contract is included in the non-operating expenditure code, and the non-operating expenses are not incurred in daily activities, so they do not belong to Fei Congji. Option A is included in the cost of principal business or other business costs; Option B includes the sales expense mold modification; Option C is included in the finance charge.

Answer] :d expenses include the total outflow of economic benefits generated by the daily activities of the enterprise, mainly the outflow of monetary funds of the enterprise in order to obtain business income for product sales and other business activities, including costs and period expenses. Costs include the cost of main business, other business costs, business taxes and surcharges.

Period expenses include selling expenses, management expenses, and finance expenses. Option A, the cost of recurring activities such as the sale of goods is included in the cost of main business; Option B, the estimated product quality warranty cost is included in the sales expense; In option C, the cash discount incurred by the business is included in the finance expense. Option D, the compensation paid by the company for breach of contract is included in the non-operating expenses, and the non-operating expenses are not incurred in daily activities, so they are not expenses. Therefore, choose D.

Answer]: B Examine an overview of revenue, expenses and profits.

Expenses refer to the total outflow of economic benefits incurred by the enterprise in the ordinary course of its activities that will result in a reduction in the owner's equity and that are not related to the distribution of profits to the owners, option B is incorrect.

Answer]: An increase in expenses will increase the company's liabilities or decrease the company's assets.