《初级会计实务》自测试题一、单项选择题1、下列不正确的表述是()。A、外商投资企业从税后利润中提取的职工奖励及福利基金,应设置“应付福利费”科目 B、股东大会或类似机构已宣告但尚未实际支付的现金股利或利润,应设置“应付股利”科目进行核算 C、董事会或类似机构提议分派的现金股利或利润,作为应付股利核算 D、资本公积也包括关联交易差价 “Primary Accounting Practice” self test questions a single multiple choice questions 1, the following incorrect statement is (). A, foreign-invested enterprises from the after-tax profit drawn employee bonus and welfare funds should be set “benefits payable ” subject B, shareholders meeting or similar institutions have declared but not yet paid cash dividends or profits should be set Dividends payable "C, Cash dividends or profits proposed to be distributed by the board of directors or the like as dividend payable D, Capital reserve also includes the related party transaction spread