[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fHwY3SfOMiIGIKTFYKlNF34WJUvgrF7gdfreeqDlesHc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-01-26 11:26:32",131924987,[8,9,10,11],"长期股权投资","长期应付款","盈余公积","固定资产",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},87,"e6f21d148a83d6bef8c15874d8c497ed","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F9c1e48361b00f3ee2086f4e259ed792b.jpg","会计学","work_31699774","会计科目和账户","下列项目中,属于所有者权益项目的是( )",[21,32,41,49,58,64,70,73,82,91],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],131924972,[25,26,27,28],"两者口径一致,但性质不同","账户是会计科目的具体运用","没有会计科目,账户就失去了设置依据","实际工作中,对会计科目和账户往往不加以严格区分,而是相互通用","会计科目与账户间关系,下列表述不正确的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],131924973,[36,37,38,39],"资产类","负债类","所有者权益类","损益类","会计科目按其反映的经济内容划分,"资本公积"属于( )科目",{"answer":42,"createTime":5,"id":43,"options":44,"question":48,"source":30,"type":31},[],131924975,[11,45,46,47],"其他业务成本","生产成本","主营业务成本","下列项目中,与"制造费用"属于同一类科目的是( )",{"answer":50,"createTime":5,"id":51,"options":52,"question":57,"source":30,"type":31},[],131924978,[53,54,55,56],"资产","负债","所有者权益","成本",""研发支出"科目按所归属的会计要素分类,属于( )类科目",{"answer":59,"createTime":5,"id":60,"options":61,"question":63,"source":30,"type":31},[],131924981,[46,62,47,45],"管理费用","下列哪些不属于损益类科目( )",{"answer":65,"createTime":5,"id":66,"options":67,"question":69,"source":30,"type":31},[],131924984,[53,54,55,68],"损益",""公允价值变动损益"科目按其所归属的会计要素不同,属于( )类科目",{"answer":71,"createTime":5,"id":6,"options":72,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":74,"createTime":5,"id":75,"options":76,"question":81,"source":30,"type":31},[],131924992,[77,78,79,80],"所设置的会计科目应当符合国家统一的会计制度的规定","所设置的会计科目应当符合单位自身特点,满足单位实际需要","所设置的会计科目应当为提供有关各方所需要的会计信息服务,满足对外报告和对内管理的要求","所设置的会计科目应当满足编制财务会计报表的需要","每个单位设置会计科目都应当遵循相关性原则相关性原则是指( )",{"answer":83,"createTime":5,"id":84,"options":85,"question":90,"source":30,"type":31},[],131924995,[86,87,88,89],"5000","215000","220000","340000","企业有现金5000元,工行存款183000,农行存款32000,持有股票120000,企业有( )货币资金",{"answer":92,"createTime":5,"id":93,"options":94,"question":99,"source":30,"type":31},[],131924998,[95,96,97,98],"企业管理的需要","统一会计制度的规定","会计核算的需要","经济业务的种类不同","总分类会计科目一般按( )进行设置"]