[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f_9TD3lLdBPuAumvEvelxaSM7W2Y1TFKg0bi92vWEhQA":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":14,"related":15,"source":21,"type":22},[],"2023-12-12 09:41:24",113214412,[8,9],"正确","错误",{"courseId":11,"courseImg":12,"courseName":13},"a53c38a5fedc15e93068e8d91002a5d6","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F4bc39242b4a66c591939059380843046.jpg","会计基础",""销售费用"账户用来核算企业销售商品和材料、提供劳务的过程中发生的各种费用,该账户属于损益类账户.( )",[16,23,28,33,38,43,48,53,58,63],{"answer":17,"createTime":5,"id":18,"options":19,"question":20,"source":21,"type":22},[],113214397,[8,9],"总分类科目又称为一级科目,它是对某一会计要素的具体内容进行的总括分类","v1",0,{"answer":24,"createTime":5,"id":25,"options":26,"question":27,"source":21,"type":22},[],113214398,[8,9],"负债类账户期初余额、本期借方发生额、本期贷方发生额和期末余额的关系如下:期初贷方余额十本期贷方发生额一本期借方发生额=期末贷方余额.( )",{"answer":29,"createTime":5,"id":30,"options":31,"question":32,"source":21,"type":22},[],113214399,[8,9],"复合会计分录,是指只涉及两个对应账户的会计分录,即一借一贷的会计分录( )",{"answer":34,"createTime":5,"id":35,"options":36,"question":37,"source":21,"type":22},[],113214401,[8,9],"编制试算平衡表是检查和验算账户记录是否正确的一种方法,如果试算平衡借贷合计不等,则肯定存在记账错误.( )",{"answer":39,"createTime":5,"id":40,"options":41,"question":42,"source":21,"type":22},[],113214404,[8,9],"由于收付实现制以应收应付为标准,所以又称应计制或应收应付制.( )",{"answer":44,"createTime":5,"id":45,"options":46,"question":47,"source":21,"type":22},[],113214406,[8,9],"向银行或非银行金融机构借款、发行债券、融资租赁、商业信用等都属于负债筹资,其中借款是企业最为常见和普遍的负债筹资方式.( )",{"answer":49,"createTime":5,"id":50,"options":51,"question":52,"source":21,"type":22},[],113214407,[8,9],""营业费用"账户用来核算企业为筹集生产经营所需资金等而发生的筹资费用,包括利息支出及相关的手续费等.( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":57,"source":21,"type":22},[],113214408,[8,9],""应收票据"账户用来核算企业购买材料、商品和接受劳务供应等开出、承兑的商业汇票,包括银行承兑汇票和商业承兑汇票.( )",{"answer":59,"createTime":5,"id":60,"options":61,"question":62,"source":21,"type":22},[],113214410,[8,9],"产品的生产成本包括直接材料成本、直接人工成本和制造费用.( )",{"answer":64,"createTime":5,"id":6,"options":65,"question":14,"source":21,"type":22},[],[8,9]]