[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f9krgk9ocAqddS13us_7RSdHW2dMxa5TJzylSEQr38IE":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2023-11-27 19:50:18",109143122,[8,9,10,11],"A公司应借记"管理费用"1 200万元,借记"销售费用"400万元,贷记"应付职工薪酬"1 600万元","A公司应借记"管理费用"450万元,借记"销售费用"150万元,贷记"应付职工薪酬"600万元","A公司应借记"销售费用"600万元,贷记"应付职工薪酬"600万元","A公司应借记"管理费用"600万元,贷记"应付职工薪酬"600万元",{"courseId":13,"courseImg":14,"courseName":15},"8348c92508a21fd36b7a98fd121bdde2","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fcd6aa804f56468e1fa7bc4a2057046b9.png","中级财务会计2","A公司为激励管理人员和销售人员,于2020年年初制订并实施了一项利润分享计划.该计划规定,如果公司全年的净利润达到5 000万元以上,公司管理人员将可以分享超过5 000万元净利润部分的15%作为额外报酬,公司销售人员将可以分享超过5 000万元净利润部分的5%作为额外报酬.至2020年年末,A公司实现净利润8 000万元.不考虑其他因素,关于A公司的会计处理,下列说法中正确的是( )",[18,29,37,46,49,58,67,76],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],109143115,[22,23,24,25],"辞退福利","累积带薪缺勤","医疗保险费","退休后养老保险","下列各项中,属于离职后福利的是( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":36,"source":27,"type":28},[],109143117,[33,34,22,35],"设定提存计划","其他长期职工福利","设定受益计划","甲公司根据所在地政府规定,按照职工工资总额的一定比例计提的基本养老保险,缴存当地社会保险经办机构.对于计提的基本养老保险,应当属于( )",{"answer":38,"createTime":5,"id":39,"options":40,"question":45,"source":27,"type":28},[],109143120,[41,42,43,44],"30 000","20 000","50 000","0","甲公司实行累积带薪缺勤制度,该制度规定,每名员工每年可享受5天的带薪假,未使用的假期可以向后结转一个会计年度.2×20年,甲公司有10名管理层员工未使用当年的带薪假期,其平均日工资为1 000元.甲公司预计这10名员工2×20年的剩余带薪假期将会在2×21年每人使用3天.不考虑其他因素,甲公司2×20年应确认的累积带薪缺勤金额为( )元",{"answer":47,"createTime":5,"id":6,"options":48,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":50,"createTime":5,"id":51,"options":52,"question":57,"source":27,"type":28},[],109143125,[53,54,55,56],"企业发生的职工工资、津贴和补贴应该根据受益对象计入当期损益或相关资产成本","企业以外购的商品向职工提供非货币性福利的,应当按照其购买价款确认职工薪酬的金额","企业以自产产品向职工提供非货币性福利的,应当按照该产品的账面价值计量","企业为职工发生的医疗保险费、工伤保险费、生育保险费等社会保险费和住房公积金等应该在实际支付时直接计入当期损益","下列关于短期薪酬的账务处理,说法正确的是( )",{"answer":59,"createTime":5,"id":60,"options":61,"question":66,"source":27,"type":28},[],109143128,[62,63,64,65],"企业发生的职工工资、津贴和补贴应计入相关资产成本","企业职工内退的,应比照辞退福利处理","辞退福利应根据职工的类别分别计入当期损益或相关资产成本","企业为职工缴纳的养老保险属于离职后福利","下列关于职工薪酬的账务处理中,说法正确的是( )",{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":27,"type":28},[],109143130,[71,72,73,74],"20.34","18.00","12.00","13.92","甲公司系增值税一般纳税人,适用的增值税税率为13%.2×19年4月5日,甲公司将自产的300件K产品作为福利 发放给职工.该批产品的单位成本为400元\u002F件,公允价值和计税价格均为600元\u002F件.不考虑其他因素,甲公司应计入应付职工薪酬的金额为( )万元",{"answer":77,"createTime":5,"id":78,"options":79,"question":82,"source":27,"type":28},[],109143132,[80,33,81,35],"长期带薪缺勤","企业根据经营业绩或职工贡献等情况提取并将在一年内支付的奖金","下列属于其他长期职工福利的是( )"]