[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fM1e0FUhejq2CPxmtbKWHB4XWz5hqGxU0R7SDagWZWQQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2024-10-08 22:35:44",160994566,[8,9,10,11],"月末一次加权平均法","移动加权平均法","先进先出法","以上三种方法均可",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},23,"b4bf14efc7672bdf07437980b3408415","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F4c7af9182a07a7f3cde94a24ba29ab4c.jpg","excel在财务中的应用","work_37233024","","在物价持续下跌的情况下,下列各种存货计价方法中,能使企业计算出来的当期利润最小的计价方法是( )",[21,32,41,50,59,68,77,86,94,97],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],160994553,[25,26,27,28],"综合收益总额","未分配利润","每股收益","公允价值变动收益","下列各项中,不属于企业利润表项目的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],160994555,[36,37,38,39],"当年资本公积转增资本","年初未弥补亏损","当年盈余公积补亏","当年实现净利润","下列各项中,不影响当年可供分配利润的是( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],160994558,[45,46,47,48],"固定资产盘盈","库存现金盘盈","确认所得税费用","代扣代缴的个人所得税","下列各项中,影响当期利润表中利润总额的是( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],160994559,[54,55,56,57],"本年发生的净亏损","本年实现的净利润","历年累积未弥补的亏损","历年累积未分配的利润","下列各项中,年终结转后&quot;利润分配&mdash;&mdash;未分配利润&quot;科目借方余额反映的是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],160994561,[63,64,65,66],"固定资产","在建工程","长期股权投资","交易性金融资产","下列资产负债表项目中,不属于&quot;根据有关科目余额减去其备抵科目余额后的净额填列&quot;的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],160994563,[72,73,74,75],"附注中包括财务报表重要项目的说明","对未能在财务报表列示的项目在附注中说明","如果没有需要披露的重大事项,企业不必编制附注","附注中包括会计政策和会计估计变更以及差错更正的说明","下列各项中,关于财务报表附注的表述不正确的是( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":31},[],160994564,[81,82,83,84],"生产车间发生的水电费","企业销售商品发生的现金折扣","预计产品质量保证损失","生产车间发生的固定资产日常修理费","下列各项中,不通过损益类科目核算的是( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":93,"source":30,"type":31},[],160994565,[90,91,92,64],"原材料","低值易耗品","产成品","下列各项中,不属于企业存货的有( )",{"answer":95,"createTime":5,"id":6,"options":96,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":98,"createTime":5,"id":99,"options":100,"question":105,"source":30,"type":31},[],160994567,[101,102,103,104],"收回应收账款发生的现金折扣","出售无形资产净损失","生产车间机器设备的折旧费","生产车间发生的排污费","下列各项中,应计入企业管理费用的是( )"]