A.？ Increase in bank deposits

B.？ Increase in advance payment

C.？ Decrease in cash on hand

D.？ Increase in accounts receivable

E.？ Decrease in advance receipts

Correct answer: a, b, d, e.

Answer analysis: the income obtained by enterprises usually shows the increase of assets. The components of current assets generally include inventory, cash on hand, accounts receivable and prepayments. A decrease in cash on hand is a decrease in assets.

enterprise

Refers to the resident enterprises and non-resident enterprises as stipulated in the enterprise income tax law and its implementing regulations.

A resident enterprise refers to an enterprise established in China according to law, or an enterprise established in accordance with the laws of a foreign country (region) but with its actual management institution in China.

A non-resident enterprise refers to an enterprise established in accordance with the laws of a foreign country (region), whose actual management organization is outside China, but has an organization or place in China, or has no organization or place in China, but has income from China. ?

In the category of commodity economy, enterprises, as one of various organizational units, are organic economic entities formed according to certain organizational rules. Generally for the purpose of profit, the mission is to maximize the interests of investors, customers, employees and the public, and to provide products or services in exchange for income.

It is the product of social development, and develops with the development of social division of labor. Enterprises are the main body of market economic activities; Under the socialist economic system, the coexistence of various enterprises constitutes the micro-foundation of the socialist market economy.

Enterprises have three basic organizational forms: sole proprietorship, partnership and company, and corporate enterprise is the most important and typical organizational form in modern enterprises.

Modern economic theory holds that enterprises are essentially "a mechanism of resource allocation", which can realize the optimal allocation of the whole social and economic resources and reduce the "transaction cost" of the whole society.