[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fbZSPTg943pUF8edLmJnu1WAM7b_Y5iCdzv4Y-KmgdL8":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":26,"type":27},[],"2023-05-16 13:54:13",12943979,[8,9,10,11],"财政拨款结转","非财政拨款结转","非财政拨款结余","其他结余",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},24,"428bd2dfb7479c3714684f45f0f6adc7","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F48eba3395437dd881b1b9275a0ad1028.png","政府会计","e20304cbab634524ae922371be8a3deb","第七章预算结余习题","核算单位历年滚存的非限定用途的非同级财政拨款结余资金,主要为非财政拨款结余扣除结余分配后滚存的金额的科目是( )",[21,28,37,43,46,53,61,70,78,83],{"answer":22,"createTime":5,"id":23,"options":24,"question":25,"source":26,"type":27},[],12943976,[8,9,10,11],"核算单位除财政拨款收支、经营收支以外各非同级财政拨款专项资金的调整、结转和滚存情况的科目是( )","v1",0,{"answer":29,"createTime":5,"id":30,"options":31,"question":36,"source":26,"type":27},[],12943977,[32,33,34,35],"年初余额调整","缴回资金","项目间接费用或管理费","本年收支结转","&quot;非财政拨款结转&quot;的( )明细科目核算单位取得的科研项目预算收入中按照规定计项目间接费用或管理费的数额",{"answer":38,"createTime":5,"id":39,"options":40,"question":42,"source":26,"type":27},[],12943978,[8,9,41,11],"经营结余","核算事业单位本年度经营活动收支相抵后余额弥补以前年度经营亏损后的余额的科目是( )",{"answer":44,"createTime":5,"id":6,"options":45,"question":19,"source":26,"type":27},[],[8,9,10,11],{"answer":47,"createTime":5,"id":48,"options":49,"question":52,"source":26,"type":27},[],12943980,[8,50,51,11],"非财政拨款结转分配","非财政拨款结余分配","核算事业单位本年度非财政拨款结余分配的情况和结果的科目是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":60,"source":26,"type":27},[],12943981,[32,57,58,59],"归集上缴","归集调入","结转转入","&quot;财政拨款结余&quot;的( )明细科目核算单位按照规定转入财政拨款结余的财政拨款结转资金",{"answer":62,"createTime":5,"id":63,"options":64,"question":69,"source":26,"type":27},[],12943982,[65,66,67,68],"&quot;零余额账户用款额度&quot;","&quot;货币资金&quot;","&quot;库存现金&quot;","&quot;财政应返还额度&quot;","年末,根据本年度财政直接支付预算指标数与当年财政直接支付实际支出数的差额,借记&quot;资金结存&quot;科目的( )明细科目,贷记&quot;财政拨款预算收入&quot;科目",{"answer":71,"createTime":5,"id":72,"options":73,"question":77,"source":26,"type":27},[],12943983,[74,8,75,76],"财政拨款结余","非同级财政拨款结转","资金结存","核算单位纳入部门预算管理的资金的流入、流出、调整和滚存等情况的科目是( )",{"answer":79,"createTime":5,"id":80,"options":81,"question":82,"source":26,"type":27},[],12943984,[8,50,51,11],"根据有关规定事业单位从本年度非财政拨款结余或经营结余中提取专用基金的,按照提取金额,借记( )科目,贷记&quot;专用结余&quot;科目",{"answer":84,"createTime":5,"id":85,"options":86,"question":89,"source":26,"type":27},[],12943985,[87,88,10,11],"专用结余","专用基金","核算事业单位按照规定从非财政拨款结余中提取具有专门用途的资金的变动和滚存情况的科目是( )"]