[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fsodItW2W2wmPkDidev0el9u8TWbEIrQUd0KG4uq8X_g":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":29,"type":115},[],"2024-05-12 18:23:29",143049894,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},285,"b87306c09fe6c6bc1d012ac2261e1fc3","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F6b3be9bdfc58f5d47aee23d1eda81b8d.jpg","《初级会计实务考前辅导》（23-24学年第2学期）","work_34804259","22级技能周作业一","114.政府财务报告应当包括财务报表和其他应当在财务报告中披露的相关信息和资料.( )",[19,31,40,49,59,69,78,87,97,106],{"answer":20,"createTime":21,"id":22,"options":23,"question":28,"source":29,"type":30},[],"2024-05-12 17:47:42",142915436,[24,25,26,27],"计提无形资产减值准备确认的损失","计提应收账款坏账准备确认的损失","转回已计提的存货跌价准备","计提存货跌价准备确认的损失","3.15 下列各项中,应通过&quot;信用减值损失&quot;科目核算的是( )","v1",0,{"answer":32,"createTime":21,"id":33,"options":34,"question":39,"source":29,"type":30},[],142915437,[35,36,37,38],"提取盈余公积","股东大会宣告分派股票股利","以盈余公积弥补亏损","以资本公积转增资本","下列各项经济业务中,会导致企业盈余公积减少的是( )",{"answer":41,"createTime":21,"id":42,"options":43,"question":48,"source":29,"type":30},[],142915438,[44,45,46,47],"净资产变动表","收入费用表","现金流量表","资产负债表","29.下列各项中,行政单位可以根据实际情况自行选择是否编制的财务报表是( )",{"answer":50,"createTime":51,"id":52,"options":53,"question":58,"source":29,"type":30},[],"2024-05-12 14:12:37",142915439,[54,55,56,57],"固定资产","其他支出","单位管理费用","事业支出","下列各项中,事业单位接受固定资产捐赠发生的相关运输费支出,预算会计应借记的会计科目是( )",{"answer":60,"createTime":61,"id":62,"options":63,"question":68,"source":29,"type":30},[],"2024-05-12 17:47:43",142915440,[64,65,66,67],"属于应支付给有关单位的现金溢余,应借记&quot;待处理财产损溢&quot;科目,贷记&quot;其他应付款&quot;科目","属于无法查明原因的现金溢余,应借记&quot;待处理财产损溢&quot;科目,贷记&quot;营业外收入&quot;科目","属于应由保险公司赔偿的现金短缺,应借记&quot;其他应收款&quot;科目,贷记&quot;待处理财产损溢&quot;科目","属于无法查明原因的现金短缺,应借记&quot;营业外支出&quot;科目,贷记&quot;待处理财产损溢&quot;科目","3.4 企业在现金清查中发现有待查明原因的现金短缺或溢余,已按管理权限报经批准,下列各项中,有关会计处理不正确的是( )",{"answer":70,"createTime":21,"id":71,"options":72,"question":77,"source":29,"type":30},[],142915441,[73,74,75,76],"以权责发生制为编制基础","反映一级政府年度预算收支执行情况的结果","以财务会计核算生成的数据为准","反映政府整体的财务状况","28.下列各项中,关于政府决算报告的表述正确的是( )",{"answer":79,"createTime":61,"id":80,"options":81,"question":86,"source":29,"type":30},[],142915442,[82,83,84,85],"非财政拨款结转","财政拨款结转","非财政拨款结余","非财政拨款结余分配","24.下列各项中,事业单位预算会计按规定提取专用基金应借记的会计科目是( )",{"answer":88,"createTime":89,"id":90,"options":91,"question":96,"source":29,"type":30},[],"2024-05-12 18:23:27",142915443,[92,93,94,95],"单独计价入账的土地","图书、档案","文物和陈列品","已交付使用的办公大楼","26.下列各项中,事业单位应当计提折旧的固定资产是( )",{"answer":98,"createTime":21,"id":99,"options":100,"question":105,"source":29,"type":30},[],142915444,[101,102,103,104],"其他业务收入","其他收益","其他综合收益","营业外收入","3.下列各项中,企业已记入&quot;待处理财产损溢&quot;科目且无法查明原因的现金溢余,按管理权限批准后应转入的会计科目是( )",{"answer":107,"createTime":21,"id":108,"options":109,"question":114,"source":29,"type":30},[],142915445,[110,111,112,113],"经营活动造成的净损失,计入其他业务成本","应由保险公司赔偿的部分,计入营业外收入","因台风造成的净损失,计入营业外支出","保管员过失造成的损失,计入管理费用","3.51 下列各项中,关于原材料盘亏及毁损的会计处理表述正确的是( )",3]