[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fa1dfhUG9HTacj6GDonRsyfojQgKHcm7ELdIW3KQuJFQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":26,"type":27},[],"2025-07-01 09:49:09",210212845,[8,9,10,11],"管理费用","营业外收入","营业外支出","其他应收款",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":16},35,"5aa946911d78533de4d951a3c468216e","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbb062ff6068e05b64e1dc4486da29b2a.jpg","基础会计学","exam_166052227","在财产清查中,发现购进的甲材料实际库存较账面库存短缺10,000元.经查明,属自然灾害造成的,编制分录应计入()科目",[20,28,37,43,52,61,70,73,82,91],{"answer":21,"createTime":22,"id":23,"options":24,"question":25,"source":26,"type":27},[],"2025-07-01 09:49:08",210212828,[8,9,10,11],"某企业在财产清查中,盘盈原材料一批.后经查明,这项盘盈材料因计量仪器不准造成生产领少付多算,应当计入()科目","v1",0,{"answer":29,"createTime":22,"id":30,"options":31,"question":36,"source":26,"type":27},[],210212830,[32,33,34,35],"有借必有贷,借贷必相等","资产=负债+所有者权益","利润=收入-费用","以上均不对","余额试算平衡的依据是( )",{"answer":38,"createTime":5,"id":39,"options":40,"question":42,"source":26,"type":27},[],210212832,[33,32,34,41],"以上都不对","借贷记账法的记账规则是( )",{"answer":44,"createTime":5,"id":45,"options":46,"question":51,"source":26,"type":27},[],210212834,[47,48,49,50],""应收账款"科目借方",""应付账款"科目借方",""应收账款"科目贷方",""应付账款"科目贷方","预付账款业务不多的企业,可以不设置"预付账款"科目,其所发生的预付货款,可以直接计入( )",{"answer":53,"createTime":5,"id":54,"options":55,"question":60,"source":26,"type":27},[],210212836,[56,57,58,59],"应付账款明细科目的借方余额合计数+预付账款明细科目借方余额合计数","应付账款明细科目的借方余额合计数+预付账款明细科目贷方余额合计数","应付账款明细科目的贷方余额合计数+预付账款明细科目借方余额合计数","应付账款明细科目的贷方余额合计数+预付账款明细科目贷方余额合计数","资产负债表"应付账款"项目,应当根据( )",{"answer":62,"createTime":5,"id":63,"options":64,"question":69,"source":26,"type":27},[],210212842,[65,66,67,68],"税前会计利润-所得税","税前会计利润+所得税","营业利润+营业外收支净额","营业利润+投资净收益","净利润是指( )",{"answer":71,"createTime":5,"id":6,"options":72,"question":18,"source":26,"type":27},[],[8,9,10,11],{"answer":74,"createTime":5,"id":75,"options":76,"question":81,"source":26,"type":27},[],210212847,[77,78,79,80],"相关性","谨慎性","重要性","可比性","计提坏账准备的做法体现了( )",{"answer":83,"createTime":5,"id":84,"options":85,"question":90,"source":26,"type":27},[],210212848,[86,87,88,89],"所得税费用","应付利润","营业利润","盈余公积","净利润=利润总额-( )",{"answer":92,"createTime":93,"id":94,"options":95,"question":100,"source":26,"type":27},[],"2025-07-01 09:49:10",210212851,[96,97,98,99],"接受投资者投资","从银行借款","销售商品","发行债券","在下列各项中,不属于企业筹资活动主要交易和事项的是( )"]