[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fn2auHA9kg95CcQWPYBLxU-SbmuQi3y2K4yE-q1V3nis":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2024-01-07 15:22:27",127248432,[8,9,10,11],"310","300","0","350",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},123,"2e4d4994f6984246ef32ae6256039548","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F90448dd3fb50dad9d8808ed66a05cd89.jpg","财务会计3","work_31765346","2023下财务会计3复习题库","【单选题】(2022年)2021年12月31日,某企业应付款项相关会计科目期末贷方余额为:其他应付款40万元,应付利息10万元,应付股利300万元.不考虑其他因素,2021年12月31日该企业资产负债表中&quot;其他应付款&quot;项目期末余额栏应填列的金额为( )万元",[21,33,36,46,56,66,76,85,94,104],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2024-01-07 15:22:26",127248431,[26,27,28,29],"6","6.5","5.5","0.5","某企业2020年12月发生如下经济业务:销售商品同时出售不单独计价的包装物成本为5万元;计提的管理用无形资产摊销额为1万元,出租固定资产的折旧额0.5万元.不考虑其他因素,该企业2020年12月应计入其他业务成本的金额为( )万元","v1",0,{"answer":34,"createTime":5,"id":6,"options":35,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":37,"createTime":38,"id":39,"options":40,"question":45,"source":31,"type":32},[],"2024-01-07 15:22:22",127248433,[41,42,43,44],"50","150","100","90","2019年12月份,某企业发生经济业务如下:计提行政办公大楼折旧40万元,支付会计师事务所审计费50万元,发生业务招待费60万元.不考虑其他因素,该企业2019年12月份确认的管理费用金额为( )万元",{"answer":47,"createTime":48,"id":49,"options":50,"question":55,"source":31,"type":32},[],"2024-01-07 15:22:24",127248436,[51,52,53,54],"57","78","62","42","【单选题】(2022年)某公司2021年下列会计科目余额为:&quot;生产成本&quot;借方余额20万元,&quot;原材料&quot;借方余额30万元,&quot;材料成本差异&quot;贷方余额8万元,&quot;工程物资&quot;借方余额15万元.2021年12月31日,该公司资产负债表中&quot;存货&quot;项目期末余额应列报的金额为( )万元",{"answer":57,"createTime":58,"id":59,"options":60,"question":65,"source":31,"type":32},[],"2024-01-07 15:22:23",127248437,[61,62,63,64],"1 000","950","700","650","某企业2021年12月31日&quot;固定资产&quot;账户余额为1 000万元,&quot;累计折旧&quot;账户余额为300万元,&quot;固定资产减值准备&quot;账户余额为50万元.该企业2021年12月31日资产负债表&quot;固定资产&quot;的项目金额为( )万元",{"answer":67,"createTime":68,"id":69,"options":70,"question":75,"source":31,"type":32},[],"2024-01-04 23:34:32",127248438,[71,72,73,74],"短期借款","一年内到期的非流动负债","其他非流动负债","长期借款","【单选题】(2022年)某企业有一笔长期借款将于2022年4月1日到期,在编制2021年12月31日资产负债表时,该笔长期借款应列示的项目是( )",{"answer":77,"createTime":48,"id":78,"options":79,"question":84,"source":31,"type":32},[],127248442,[80,81,82,83],"盈余公积转增资本","接受现金资产投资","提取任意盈余公积","股本溢价","下列各项中,会引起企业留存收益总额发生变动的是( )",{"answer":86,"createTime":5,"id":87,"options":88,"question":93,"source":31,"type":32},[],127248445,[89,90,91,92],"250","222.5","225","275","某企业2019年度的利润总额为910万元,其中包括本年收到的国库券利息收入10万元;税法规定当期可以扣除的业务招待费标准为200万元,实际发生的业务招待费为300万元,企业所得税税率为25%.该企业2019年应交的所得税为( )万元",{"answer":95,"createTime":96,"id":97,"options":98,"question":103,"source":31,"type":32},[],"2024-01-04 23:34:33",127248446,[99,100,101,102],"发出商品增加22万元","合同资产增加27万元","应收账款增加30万元","营业收入增加30万元","【单选题】(2022年)企业与客户签订M、N两种商品销售合同,合同价款为108万元,M、N商品单独售价分别为30万元、90万元,成本分别为22万元、64万元.合同约定,M商品和N商品分别于合同开始日起30天内交付和50天内交付,当两种商品全部交付给客户,企业才有权收取全部合同价款.M、N商品分别构成单项履约义务,其控制权在交付时转移给客户.上述价格均不包含增值税.不考虑其他因素,下列各项中,企业按合同要求交付M商品的会计处理结果正确的是( )",{"answer":105,"createTime":38,"id":106,"options":107,"question":112,"source":31,"type":32},[],127248450,[108,109,110,111],"对未能在财务报表列示的项目在附注中说明","附注中包括会计政策和会计估计变更以及差错更正的说明","如果没有需要披露的重大事项,企业不必编制附注","附注中包括财务报表重要项目的说明","【单选题】(2015年)下列各项中,关于财务报表附注的表述不正确的是( )"]