[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f9nUgnlCPyNAnNn1pHGkYLWWDyWDXtAVFXC3PXl1PPQc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2025-01-11 15:22:25",177166236,[8,9,10,11],"Because a child does not understand the abstract concept of "goodness"","Because a child does not have a model to follow","Because it is difficult for adults to do so","Because a child is not mature enough to do so",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},46,"48bb67e7b2b89f97bcfff626976871ea","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fdb4c09375ca14a0443aa3127150a9ece.png","山东医专 新视野英语 思政课程","work_38183638","自测 Unit 1","Why is it difficult for a child to act with honor and kindness?( )",[21,33,42,51,60,69,78,87,96,105],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2024-11-22 23:09:59",167038656,[26,27,28,29],"房地产开发企业已用于在建商品房的土地使用权","拥有并自行经营的旅馆","自用的办公楼","已出租的土地使用权","下列各项中,属于投资性房地产的是( )","v1",0,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],167038657,[37,38,39,40],"管理费用","其他业务成本","营业外支出","销售费用","投资性房地产的后续支出,不满足资本化条件的,应当在发生时计入( )",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],167038658,[46,47,48,49],"50","70","370","120","2008年1月1日,A公司将其一栋写字楼经营租赁给B公司使用,并一直采用成本模式进行后续计量,年租金为70 万元,租赁期为5年.2010年1月1日,A公司认为该项房地产具备了采用公允价值模式计量的条件,决定将该项投资性房地产从成本模式变更为公允价值模式进行计量.该项房地产的原价为800万元,已计提折旧200万元,未计提减值准备.变更当日,该项房地产的公允价值为850万元.2010年12月31日,该项房地产的公允价值为900万元.不考虑所得税等其他因素,该项房地产对A公司2010年度损益的影响金额为( )万元",{"answer":52,"createTime":23,"id":53,"options":54,"question":59,"source":31,"type":32},[],167038659,[55,56,57,58],"投资性房地产成本","投资性房地产摊余金额","投资性房地产的变动损益","投资性房地产的公允价值","采用公允价值模式计量的投资性房地产,"投资性房地产"科目期末借方余额,反映( )",{"answer":61,"createTime":23,"id":62,"options":63,"question":68,"source":31,"type":32},[],167038660,[64,65,66,67],"外购的投资性房地产按照购买价款、相关税费和可直接归属于该资产的其他支出确认成本","自行建造投资性房地产的成本,由建造该项资产达到可使用状态前所发生的必要支出构成","企业购入房地产,使用一段时间之后再改为出租或用于资本增值的,购入时应当确认为投资性房地产","企业外购的房地产,只有在购入的同时开始对外出租或用于资本增值,才能作为投资性房地产核算","下列关于投资性房地产的确认和初始计量的表述,不正确的是( )",{"answer":70,"createTime":23,"id":71,"options":72,"question":77,"source":31,"type":32},[],167038661,[73,74,75,76],"300,300","100,-100","100,300","300,-100","甲公司对投资性房地产采用公允价值模式计量,2×20年1月取得一栋用于对外出租的房产,初始成本为6 000万元.2×20年12月31日,该项投资性房地产的公允价值为6 400万元.2×21年12月31日,该投资性房地产的公允价值为6 300万元.不考虑其他因素,甲公司2×21年12月31日该投资性房地产"公允价值变动"明细科目的余额以及公允价值变动对2×21年损益的影响金额分别是( )万元",{"answer":79,"createTime":23,"id":80,"options":81,"question":86,"source":31,"type":32},[],167038662,[82,83,84,85],"12","20","11","10","某企业对投资性房地产采用成本模式计量.2×18年1月25日购入一幢建筑物用于出租,该建筑物的成本为270万元,预计使用年限为20年,预计净残值为30万元,采用年限平均法计提折旧.不考虑其他因素,该企业2×18年对该建筑物应计提的折旧额为( )万元",{"answer":88,"createTime":23,"id":89,"options":90,"question":95,"source":31,"type":32},[],167038663,[91,92,93,94],"计入公允价值变动损益的金额为40万元","投资性房地产的入账价值为290万元","该项房地产在转换日的处理不影响当期损益","该事项属于会计政策变更","某公司的投资性房地产采用公允价值计量模式.2×18年6月23日,该公司将一项固定资产转换为投资性房地产.该固定资产的账面余额为400万元,已提折旧80万元,已经计提减值准备30万元.该项房地产在当日的公允价值为330万元.关于转换日的处理,下列各项表述中,正确的是( )",{"answer":97,"createTime":23,"id":98,"options":99,"question":104,"source":31,"type":32},[],167038664,[100,101,102,103],"计入"固定资产"借方2 000万元","计入"投资性房地产--公允价值变动"借方200万元","计入"投资性房地产--成本"贷方2 300万元","计入"其他综合收益"借方100万元","甲公司将采用公允价值模式计量的投资性房地产转为自用固定资产,转换日该投资性房地产的公允价值为2 000 万元,转换日之前"投资性房地产--成本"科目余额为2 300万元,"投资性房地产--公允价值变动"科目贷方余额为200万元,则转换日不正确的会计处理为( )",{"answer":106,"createTime":23,"id":107,"options":108,"question":113,"source":31,"type":32},[],167038665,[109,110,111,112],"50 000","40 000","40 200","40 800","甲公司为房地产开发企业,对投资性房地产采用成本模式计量.2×18年12月将投资性房地产转为开发产品,转换日该投资性房地产的原值为50 000万元,已计提折旧10 000万元,则转入"开发产品"科目的金额为( )万元"]