[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fERUJRdMEl2vFTjEI4GtVzGfKBPsK24oZjBW91WvfVjg":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":114,"createTime":26},197120822,"v1","​​下列属于利润表项目的是( ).​​",[8,9,10,11],"应收账款","营业收入","固定资产","短期借款",[],[14,27,31,42,52,62,73,84,94,104],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},197120819,"​​资产负债表反映的是企业在( )的财务状况.​​",[18,19,20,21],"某一会计期间","某一特定日期","未来某一时点","某一经营阶段",[],[],0,null,"2025-06-09T19:34:30+08:00",{"id":4,"source":5,"question":6,"options":28,"answer":29,"related":30,"type":24,"origin":25,"createTime":26},[8,9,10,11],[],[],{"id":32,"source":5,"question":33,"options":34,"answer":39,"related":40,"type":24,"origin":25,"createTime":41},197120823,"​​下列现金流量中,属于\"经营活动产生的现金流量\"的是( ).​​",[35,36,37,38],"购买设备支付的现金","销售商品收到的现金","取得借款收到的现金","支付债券利息",[],[],"2025-06-09T19:34:31+08:00",{"id":43,"source":5,"question":44,"options":45,"answer":50,"related":51,"type":24,"origin":25,"createTime":41},197120827,"​​下列属于外来原始凭证的是( ).​​",[46,47,48,49],"入库单","领料单","增值税专用发票","工资计算表",[],[],{"id":53,"source":5,"question":54,"options":55,"answer":60,"related":61,"type":24,"origin":25,"createTime":41},197120833,"​​复式记账法的基本记账规则是( ).​​",[56,57,58,59],"有借必有贷,借贷必相等","一借多贷","多借一贷","多借多贷",[],[],{"id":63,"source":5,"question":64,"options":65,"answer":70,"related":71,"type":24,"origin":25,"createTime":72},197120838,"​​会计账簿登记时,文字和数字应占格距的( ).​​",[66,67,68,69],"1\u002F3","1\u002F2","2\u002F3","全部填满",[],[],"2025-06-09T19:34:32+08:00",{"id":74,"source":5,"question":75,"options":76,"answer":81,"related":82,"type":24,"origin":25,"createTime":83},197120840,"​​试算平衡表的作用是( ).​​",[77,78,79,80],"检查所有账户记录是否正确","检查借贷方发生额是否相等","检查资产与权益是否平衡","检查收入与费用是否配比",[],[],"2025-06-09T19:34:33+08:00",{"id":85,"source":5,"question":86,"options":87,"answer":92,"related":93,"type":24,"origin":25,"createTime":83},197120843,"​​资产负债表中\"货币资金\"项目应根据( )填列.​​",[88,89,90,91],"\"现金\"账户期末余额","\"银行存款\"账户期末余额","\"其他货币资金\"账户期末余额","以上账户的合计数",[],[],{"id":95,"source":5,"question":96,"options":97,"answer":102,"related":103,"type":24,"origin":25,"createTime":83},197120849,"​​利润表编制的理论依据是( ).​​",[98,99,100,101],"资产=负债+所有者权益","收入-费用=利润","现金流量=经营活动+投资活动+筹资活动","历史成本原则",[],[],{"id":105,"source":5,"question":106,"options":107,"answer":112,"related":113,"type":24,"origin":25,"createTime":83},197120854,"​​原始凭证不得外借,其他单位如需使用,需经( )批准.​​",[108,109,110,111],"单位负责人","会计机构负责人","财务主管","出纳人员",[],[],{"courseName":115,"courseImg":116,"workName":117,"workId":118,"count":119,"courseId":120},"财税基础","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fcec5b56832d1691f16be0c7bece0c41e.jpg","项目四 01","work_44024590",15,"0a198fcc0571e624381b767bf6aa019c"]