[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fk3Fa-W5ybN_wTmFlg5I9RwyuG5pJnekT4iAE3xlCqXk":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-05-09 19:44:00",142378848,[8,9,10,11],""应收账款"",""短期投资"",""在建工程"",""无形资产"",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},16,"46705c8f54df96078b0218c423746456","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F42aa58501dc589adf216e4fa6bdecc38.jpg","政府会计","exam_121797744","政府会计期中考试","【单选题】下列各项中,不属于行政单位会计科目的是()科目",[21,32,41,50,59,68,77,80,89,98],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],142378842,[25,26,27,28],"城市道路和桥梁","城市广场和公园绿地","公路和港口","政府自身使用的房屋","【单选题】下列各项中,通常不属于公共基础设施的是()","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],142378843,[36,37,38,39],"其他费用","其他支出","资产处置费用","资产处置支出","【单选题】报经批准出售固定资产,在财务会计中,将固定资产的账面价值转入()",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],142378844,[45,46,47,48],""长期债权投资"科目-应计利息",""应收利息"",""应收股利",""银行存款"","【单选题】事业单位在长期债券投资持有期间,按期以债券票面金额与票面利率计算确认利息收人时,如为到期一次还本付息的债券投资,借记()科目,贷记"投资收益"科目",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],142378845,[54,55,56,57],"长期待摊费用","固定资产清理","营业外收入","在建工程","【单选题】企业在使用固定过程中发生更新改造支出应计入()科目",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],142378846,[63,64,65,66],"短期投资","其他收入","投资收益","银行存款","【单选题】短期投资持有期间收到的利息,其贷方记入 ()",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],142378847,[72,73,74,75],"业务活动费用","单位管理费用","无形资产","研发支出一研究支出","【单选题】自行研究开发形成的无形资产,按照研究开发项目进入开发阶段后至达到预定用途前所发生的支出总额,借记()科目,货记"研发支出-开发支出"科目",{"answer":78,"createTime":5,"id":6,"options":79,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":30,"type":31},[],142378849,[84,85,86,87],""应交税费"",""应交增值税"",""其他应交税费"",""其他应付款"","【单选题】财务会计中,事业单位按照税法等规定计算应缴纳的企业所得税,借记"所得税费用"科目,贷记( )科目",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":30,"type":31},[],142378850,[93,94,95,96],"应付账款","应缴财政款","应付政府补贴款","应付职工薪酬","【单选题】财务会计中,( )指负责发放政府补贴的行政单位,按照规定应当支付给政府补贴接受者的各种政府补贴款",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":30,"type":107},[],142378851,[102,103,104,105],"收回后需上缴财政的应收账款","收回后需上缴财政的其他应收款","收回后不需上缴财政的应收账款","收回后不需上缴财政的其他应收款","【多选题】根据现行制度规定,下列各项中,事业单位应当提取坏账准备的是()",1]