[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fw_2LRCiDR8EJwPQ6c0kxX0-5KUkc6btH-tuUpiiWsmk":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":29,"type":114},[],"2024-11-25 20:37:20",167437136,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},18,"9c40a5cbfba9c2031bcd169db9f611ee","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F7017d2b9dede332cf911715f0ae860ec.jpg","小企业会计准则","2456bbbb0e854773b3e884578c3882fb","第一章小企业会计总论自我测试","符合《小企业会计准则》适用范围的小企业,必须执行《小企业会计准则》.( )",[19,31,41,51,60,69,79,90,96,104],{"answer":20,"createTime":21,"id":22,"options":23,"question":28,"source":29,"type":30},[],"2024-11-25 20:30:35",167435217,[24,25,26,27],"2012","2013","2011","2014","《小企业会计准则》开始执行的时间是( )年1 月1日","v1",0,{"answer":32,"createTime":33,"id":34,"options":35,"question":40,"source":29,"type":30},[],"2024-11-25 20:30:36",167435221,[36,37,38,39],"现值","历史成本","重置成本","可变现净值","《小企业会计准则》规定小企业可以采用的计量方式是( )",{"answer":42,"createTime":43,"id":44,"options":45,"question":50,"source":29,"type":30},[],"2024-11-25 20:30:37",167435224,[46,47,48,49],"在中华人民共和国境内依法设立的工业企业,从业人员30人,年营业收入500万","股票或债券在市场上公开交易的小企业","金融机构或其他具有金融性质的小企业","企业集团内的母公司和子公司","下列企业,可以执行《小企业会计准则》的有( )",{"answer":52,"createTime":43,"id":53,"options":54,"question":59,"source":29,"type":30},[],167435226,[55,56,57,58],"当年1月1日","次年1月1 日","不符合小企业标准的当月","不符合小企业标准的次月","因经营规模或企业性质变化导致不符合小企业标准而成为大中型企业或金融企业的,应当从( )起转为执行《企业会计准则》",{"answer":61,"createTime":62,"id":63,"options":64,"question":68,"source":29,"type":30},[],"2024-11-25 20:30:38",167435228,[65,66,67,37],"会计主体","持续经营","货币计量","下列各项中,不属于小企业应遵守的会计核算的基本前提的是( )",{"answer":70,"createTime":71,"id":72,"options":73,"question":78,"source":29,"type":30},[],"2024-11-25 20:30:39",167435229,[74,75,76,77],"短期投资","预付账款","坏账准备","累计摊销","下列会计科目,小企业不需要设置的是( )",{"answer":80,"createTime":81,"id":82,"options":83,"question":88,"source":29,"type":89},[],"2024-11-25 20:30:40",167435230,[84,85,86,87],"营业收入50万元及以上500万元以下的","业人员20人及以上300人以下的","资产总额300万元及以上5000万元以下的","从业人员10人及以上100人以下的","下列企业不属于农、林、牧、渔业小企业范围的是()",1,{"answer":91,"createTime":81,"id":92,"options":93,"question":95,"source":29,"type":89},[],167435231,[47,48,49,94],"民营小企业","小企业会计准则适用于在中华人民共和国境内依法设立的、符合(中小企业划型标准规定》所规定的小型企业标准的企业,但不包括的小企业有( )",{"answer":97,"createTime":98,"id":99,"options":100,"question":103,"source":29,"type":89},[],"2024-11-25 20:30:41",167435232,[101,102,86,87],"营业收人100万元及以上2000万元以下的","从业人员20人及以上300人以下的","《中小企业划型标准规定》餐饮业小企业应同时满足的条件是( )",{"answer":105,"createTime":106,"id":107,"options":108,"question":113,"source":29,"type":89},[],"2024-11-25 20:30:42",167435233,[109,110,111,112],"交易性金融资产","持有至到期投资","长期股权投资","存货跌价准备","下列各项中,按《小企业会计准则》规定不需要设置的会计科目有( )",3]