[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f7X1Hx4IyuGf2rmH8TBGhS14NJlBXqxLtrGhvwntNdXc":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":78},[],"2025-07-04 09:37:20",211136016,[8,9,10,11],"账户的格式","账户的结构","账户的用途","账户反映的经济内容",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},23,"537b38fff626714d343b9c7fd31491a3","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F5865f7bbb6ac03f4df94010d0b50a871.jpg","会计学","work_43440220","课堂作业(借贷记账法)","在借贷记账法下,账户何方登记增加,何方登记减少,取决于( )",[21,33,42,51,60,69,79,88,97,106],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-07-04 09:37:19",211135929,[26,27,28,29],"资产类账户","负债类账户","收入类账户","所有者权益类账户","借方登记本期减少的账户有( )","v1",1,{"answer":34,"createTime":23,"id":35,"options":36,"question":41,"source":31,"type":32},[],211135932,[37,38,39,40],"初学者容易理解","记账规则科学","对应关系清楚","试算平衡简便","借贷记账法的优点是( )",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],211135937,[46,47,48,49],"用银行存款购买汽车","从银行提取现金","收到前欠货款","偿还银行借款","引起资产一增一减的业务有( )",{"answer":52,"createTime":23,"id":53,"options":54,"question":59,"source":31,"type":32},[],211135942,[55,56,57,58],"另一个资产账户记贷方","另一个负债账户记贷方","另一个所有者权益账户记贷方","另一个资产账户记借方","在某项经济业务方生后,一个资产账户记借方,则有可能( )",{"answer":61,"createTime":23,"id":62,"options":63,"question":68,"source":31,"type":32},[],211135948,[64,65,66,67],"先借后贷","借方在上,贷方在下","金额后不必写&quot;元&quot;","借贷错开一字格","会计分录的格式正确的有( )",{"answer":70,"createTime":23,"id":71,"options":72,"question":77,"source":31,"type":78},[],211135955,[73,74,75,76],"同增、同减、有增、有减","同收、同付、有收、有付","有增必有减,增减必相等","有借必有贷,借贷必相等","借贷记账法的记账规则是( )",0,{"answer":80,"createTime":23,"id":81,"options":82,"question":87,"source":31,"type":78},[],211135961,[83,84,85,86],"资产 = 负债 + 所有者权益","收入 &ndash; 费用 = 利润","期初余额 + 本期增加数 - 本期减少数 = 期末余额","借方发生额 = 贷方发生额","复试记账法的基本理论依据是( )的平衡原理",{"answer":89,"createTime":23,"id":90,"options":91,"question":96,"source":31,"type":78},[],211135968,[92,93,94,95],"现金","应收账款","应付账款","原材料","按照借贷记账法的记录方法,下列账户的贷方登记增加额的是( )",{"answer":98,"createTime":23,"id":99,"options":100,"question":105,"source":31,"type":78},[],211135976,[101,102,103,104],"无余额","借方","贷方","借方或贷方","借贷记帐法中资产类帐户的余额一般在( )",{"answer":107,"createTime":5,"id":108,"options":109,"question":114,"source":31,"type":78},[],211135982,[110,111,112,113],"英国","美国","意大利","法国","借贷记账法产生于( )"]