[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fBcES673oU_CQZuzl3bNtLVA1M4fLuIFqKaHB5JgbVQ8":3},{"id":4,"source":5,"question":6,"options":7,"answer":8,"related":9,"type":114,"origin":115,"createTime":122},160612148,"v1","已验收入库但至月末尚未收到增值税扣税凭证的赊购货物,应按合同协议价格计算增值税进项税额暂估入账. ( )",[],[],[10,23,33,43,53,63,73,83,94,104],{"id":11,"source":5,"question":12,"options":13,"answer":18,"related":19,"type":20,"origin":21,"createTime":22},159578398,"2024年7月1日,某企业借入生产经营用借款60万元,期限6个月,年利率5%.该借款的利息按月计提、按季支付,借款本金到期一次偿还.下列各项中,2024年9月30日该企业支付借款利息的会计处理正确的是( )",[14,15,16,17],"借:应付利息 0.4财务费用 0.2贷:银行存款 0.6","借:财务费用 0.75贷:银行存款 0.75","借:财务费用 0.25应付利息 0.5贷:银行存款 0.75","借:短期借款 0.75贷:银行存款 0.75",[],[],0,null,"2024-09-18T00:22:09+08:00",{"id":24,"source":5,"question":25,"options":26,"answer":31,"related":32,"type":20,"origin":21,"createTime":22},159578399,"下列各项中,企业无力支付到期商业承兑汇票票款,应将该应付票据的账面余额转入的会计科目是( )",[27,28,29,30],"应付账款","其他应付款","短期借款","营业外收入",[],[],{"id":34,"source":5,"question":35,"options":36,"answer":41,"related":42,"type":20,"origin":21,"createTime":22},159578400,"企业缴纳的下列税金,无须通过\"应交税费\"科目核算的是( )",[37,38,39,40],"城镇土地使用税","耕地占用税","所得税","土地增值税",[],[],{"id":44,"source":5,"question":45,"options":46,"answer":51,"related":52,"type":20,"origin":21,"createTime":22},159578401,"下列各项中,关于企业应交消费税的相关会计处理表述正确的是( )",[47,48,49,50],"收回委托加工物资直接对外销售,受托方代收代缴的消费税记入\"应交税费——应交消费税\"科目借方","销售应税消费品应交的消费税记入\"税金及附加\"科目借方","用于在建工程的自产产品应交纳的消费税记入\"税金及附加\"科目借方","收回委托加工物资连续生产应税消费品,受托方代收代缴的消费税记入\"委托加工物资\"科目借方",[],[],{"id":54,"source":5,"question":55,"options":56,"answer":61,"related":62,"type":20,"origin":21,"createTime":22},159578402,"下列各项中,关于应交税费会计处理表述正确的是( )",[57,58,59,60],"企业交纳的印花税,需要通过\"应交税费\"科目核算","企业购进的货物已验收入库,但未收到增值税扣税凭证并未付款的,需要根据相关合同或协议的价格暂估增值税的进项税额","自产自用应税产品应交纳的资源税,应记入\"税金及附加\"科目","企业核算转让其作为固定资产核算的房地产产生的土地增值税时,应借记\"固定资产清理\"科目,贷记\"应交税费——应交土地增值税\"科目",[],[],{"id":64,"source":5,"question":65,"options":66,"answer":71,"related":72,"type":20,"origin":21,"createTime":22},159578403,"下列各项中,属于\"其他应付款\"科目核算范围的是( )",[67,68,69,70],"应付短期租入固定资产的租金","应付供应商的货款","应付给职工的薪酬","应付供应商代垫的运杂费",[],[],{"id":74,"source":5,"question":75,"options":76,"answer":81,"related":82,"type":20,"origin":21,"createTime":22},159578404,"下列各项关于增值税会计处理的表述中,错误的是( )",[77,78,79,80],"小规模纳税人将自产产品分配给股东,视同销售货物计算缴纳的增值税计入应交税费","一般纳税人购进货物用于免征增值税项目,其进项税额计入相关成本费用","一般纳税人月终计算当月应交或未交的增值税,通过\"应交税费——未交增值税\"科目核算","小规模纳税人采用简易计税方法核算应缴纳的增值税,通过\"应交税费——简易计税\"科目核算",[],[],{"id":84,"source":5,"question":85,"options":86,"answer":91,"related":92,"type":93,"origin":21,"createTime":22},159578405,"下列各项中,关于应付利息和应付股利的会计处理表述正确的有( )",[87,88,89,90],"应付利息主要核算预提短期借款利息、长期借款利息以及企业债券等应支付的利息","应付利息一般应按照债权人设置明细科目进行明细核算","企业董事会或类似机构通过的利润分配方案中拟分配的现金股利或利润,无须进行账务处理,但应在附注中披露","企业分派的股票股利需要通过\"应付股利\"科目核算",[],[],1,{"id":95,"source":5,"question":96,"options":97,"answer":102,"related":103,"type":93,"origin":21,"createTime":22},159578406,"下列各项中,企业应通过\"应付利息\"科目核算的有( )",[98,99,100,101],"计提到期一次还本付息的长期借款利息","计提短期借款利息","计提每半年付息到期还本的应付债券利息","宣告发放股票股利",[],[],{"id":105,"source":5,"question":106,"options":107,"answer":112,"related":113,"type":93,"origin":21,"createTime":22},159578407,"下列各项中,不应通过\"其他应付款\"科目核算的有( )",[108,109,110,111],"租入包装物支付的押金","应交纳的教育费附加","为职工垫付的水电费","外单位存入的保证金",[],[],3,{"courseName":116,"courseImg":117,"workName":118,"workId":119,"count":120,"courseId":121},"中级财务会计Ⅱ","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F98cb6f2223a9daec648c3e5ff10287e1.png","","3ca3682641ef4d088b9e0c9843553db6",34,"20aad0349f0f0728ffbaeda046f3c8a0","2024-09-30T21:02:25+08:00"]