[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fVRsrWS8VMYZFLUVQiWUWAn0-SXWl6gP9oL8jmIUfapQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":23,"type":24},[],"2025-04-09 03:46:36",182061238,[8,9,10,11],"\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fb25960dc84aa9f12f96169f895e34d59.png\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fa31a300d77ee193a8c6a175a82389f41.png\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F8d4f0313bae196d8bd7d3eba9e2a9d3c.png\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fe42a3ddbe29bb3316efa1c7bf2878348.png\">",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":16},50,"25493f7fdb8f3171a89eaa29e1867f51","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbb062ff6068e05b64e1dc4486da29b2a.jpg","会计学原理","exam_152725602","12月25日,赣江有限责任公司向某百货公司销售甲产品200件,每件售价100元,销项税额3400元,已预收20000元,余款尚未收到.则12月25日销售甲产品的会计分录为()",[20,25,34,43,52,61,70,79,88,97],{"answer":21,"createTime":5,"id":6,"options":22,"question":18,"source":23,"type":24},[],[8,9,10,11],"v1",0,{"answer":26,"createTime":5,"id":27,"options":28,"question":33,"source":23,"type":24},[],182061240,[29,30,31,32],"&quot;库存现金&quot;和&quot;银行存款&quot;账户的期末借方余额之和","&quot;库存现金&quot;账户借方余额","&quot;银行存款&quot;账户借方余额","&quot;库存现金&quot;、&quot;银行存款&quot;、&quot;其他货币资金&quot;账户期末借方余额合计","资产负债表中,&quot;货币资金&quot;项目应根据()填列",{"answer":35,"createTime":5,"id":36,"options":37,"question":42,"source":23,"type":24},[],182061242,[38,39,40,41],"技术推算法","账目核对法","实地盘点法","差额法","往来款项通常采用的的清查方法为( )",{"answer":44,"createTime":5,"id":45,"options":46,"question":51,"source":23,"type":24},[],182061244,[47,48,49,50],"所有规模大、记账凭证多的单位","规模较大、记账凭证多,且日常收、付款业务多,转账业务少的单位","规模较大、记账凭证多,且日常收、付款业务少转账业务多的单位","所有规模小记账凭证少的单位","科目汇总表核算组织程序适用于( )",{"answer":53,"createTime":5,"id":54,"options":55,"question":60,"source":23,"type":24},[],182061246,[56,57,58,59],"反映经济活动","具有监督职能","分为基本职能和其他职能","其他职能更加侧重于财务会计","下列关于会计职能的说法中错误的是",{"answer":62,"createTime":5,"id":63,"options":64,"question":69,"source":23,"type":24},[],182061248,[65,66,67,68],"\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F5b2e89c80f5ad0ee02845b2d60a6e30b.png\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fdd50a513c4dd0ca2cf290b3fb1f728c2.png\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F7732f431b325174215fdb8c3b0424ce4.png\">","\u003Cimg src=\"https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fcfa45076cd7490377d2a5f494a940b3c.png\">","12月31日,赣江有限责任公司公司本月共发生水电费1800元,其中车间1180元,厂行政部门620元,水电费尚未支付.则本月发生水电费的会计分录为()",{"answer":71,"createTime":5,"id":72,"options":73,"question":78,"source":23,"type":24},[],182061250,[74,75,76,77],"370","330","320","390","某企业2017年发生营业收入1 000万元,营业成本600万元,销售费用20万元,管理费用50万元,财务费用10万元,投资收益40万元,税金及附加70万元,公允价值变动损益80万元(收益),营业外收入25万元,营业外支出15万元.则该企业2017年的营业利润为()万元",{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":23,"type":24},[],182061252,[83,84,85,86],"Intranet","Extranet","ElectronicCommerce","EnterpriseResourcePlanning","现代企业管理离不开()系统的支持",{"answer":89,"createTime":5,"id":90,"options":91,"question":96,"source":23,"type":24},[],182061254,[92,93,94,95],"50","49.5","46.5","42.5","12月31日,赣江有限责任公司生产的A产品本月入库数量2000件.该产品月初在产品15000元(其中:直接材料成本10000元,直接人工成本3000元,制造费用2000元),本月发生A产品生产成本85000元(领用材料56000元,工人工资24000元,分摊制造费用5000元),月末无在产品.则12月31日计算的A产品本月已入库单位产品成本是()",{"answer":98,"createTime":5,"id":99,"options":100,"question":105,"source":23,"type":24},[],182061256,[101,102,103,104],"贷方余额","借方余额","没有余额","借方或贷方余额","收入类账户期末结账后,应是()"]