[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f2BMHhjrVJTby3lSb1VmoDINNoWAU5Jdp89MaITx22_U":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2024-01-05 13:41:55",127419283,[8,9,10,11],"借:库存商品&mdash;甲材料120 000 &mdash;乙材料 38 000 贷:在途物资 &mdash;甲材料 120 000 &mdash;乙材料 38 000","借:原材料&mdash;甲材料120 000 &mdash;乙材料 38 000 贷:材料采购 &mdash;甲材料 120 000 &mdash;乙材料 38 000","借:原材料&mdash;甲材料 120 000 &mdash;乙材料 38 000 贷:在途物资 &mdash;甲材料 120 000 &mdash;乙材料 38 000","借:库存商品&mdash;甲材料120 000 &mdash;乙材料 38 000 贷:材料采购 &mdash;甲材料 120 000 &mdash;乙材料 38 000",{"courseId":13,"courseImg":14,"courseName":15},"de9d45dfb7ca812a5bc0224f62ed26f5","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbb062ff6068e05b64e1dc4486da29b2a.jpg","初级财务管理","公司结转材料成本,材料入库.甲材料:120 000元,乙材料:38 000元",[18,29,38,47,56,65,74,77,87,96],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],127419251,[22,23,24,25],"应收账款明细账","产成品明细账","原材料明细账","生产成本明细账","多栏式明细分类账适用于( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],127419261,[33,34,35,36],"借:管理费用 3 000 贷:其他应收款&mdash;李好 3 000","借:管理费用 2 460 库存现金 540 贷:应收账款&mdash;李好 3 000","借:管理费用 2 460 库存现金 540 贷:其他应收款&mdash;李好 3 000","借:管理费用 2 460 贷:其他应收款&mdash;李好 2 460","出差人员李好报销差旅费,余款540交回财会,原借款为3 000元",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],127419265,[42,43,44,45],"&quot;其他应收款&quot;","&quot;其他应付款&quot;","&quot;营业外收入&quot;","&quot;待处理财产损溢&quot;","发现的有待查明原因的财产物资的盘盈、盘亏和毁损情况,应通过( )账户核算",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],127419269,[51,52,53,54],"借:管理费用20 000;贷:累计折旧20 000","借:累计折旧20 000;贷:制造费用20 000","借:固定资产20 000;贷:银行存款20 000","借:制造费用20 000;贷:累计折旧20 000","计提行政管理部门固定资产折旧20 000元",{"answer":57,"createTime":5,"id":58,"options":59,"question":64,"source":27,"type":28},[],127419272,[60,61,62,63],"借:本年利润400 000;贷:主营业务收入400 000","借:主营业务收入400 000;贷:本年利润400 000","借:本年利润400 000;贷:主营业务成本400 000","借:主营业务成本400 000;贷:本年利润400 000","将主营业务成本400 000元结转到本年利润账户",{"answer":66,"createTime":5,"id":67,"options":68,"question":73,"source":27,"type":28},[],127419278,[69,70,71,72],"借记&quot;库存现金&quot;","贷记&quot;库存现金&quot;","借记&quot;其他应收款&quot;","贷记&quot;银行存款&quot;","企业收回职工还回的借款,应借记( ),贷记&quot;其他应收款&quot;",{"answer":75,"createTime":5,"id":6,"options":76,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":78,"createTime":79,"id":80,"options":81,"question":86,"source":27,"type":28},[],"2024-01-05 13:41:56",127419287,[82,83,84,85],"期末余额、本期发生额、期初余额、本期余额","期初余额、本期增加发生额、本期减少发生额、期末余额","期初余额、期末余额、本期借方增加额、本期借方减少额","期初余额、本期增加发生额、本期减少发生额、本期发生额","会计账户的四个金额是( )",{"answer":88,"createTime":79,"id":89,"options":90,"question":95,"source":27,"type":28},[],127419294,[91,92,93,94],"2700万元","2780万元","2620万元","不确定","仲基公司以银行存款归还到期的长期借款80万元,公司原有资产总额为2700万元,归还后,企业的资产总额为( )",{"answer":97,"createTime":79,"id":98,"options":99,"question":104,"source":27,"type":28},[],127419298,[100,101,102,103],"借:在途物资-乙材料30 000;贷:银行存款30 000","借:原材料-乙材料30 000;贷:银行存款30 000","借:材料款30 000;贷:银行存款30 000","借:预付账款30 000;贷:银行存款30 000","以银行存款预付乙材料款30 000元"]