[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fYOFb_yLzzU9ov6Dx0RR6m1xsFtv-IOy50QEvlT3i5rE":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-07-08 03:05:23",212210412,[8,9,10,11],"无形资产","长期借款","固定资产","短期借款",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},19,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_44484355","第十章客观题","编制资产负债表时,需根据有关资产科目与其备抵科目抵销后的净额填列的项目有( )",[21,32,35,44,54,63,72,82,91,100],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],212210411,[25,10,26,27,28],"交易性金融资产","应收票据","应收账款","预付账款","下列各项中不能用总账余额直接填列的项目有( )","v1",1,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],212210413,[39,40,41,42],"备用金","库存现金","银行存款","其他货币资金","资产负债表中的&quot;货币资金&quot;项目,应根据( )科目期末余额的合计数填列",{"answer":45,"createTime":5,"id":46,"options":47,"question":53,"source":30,"type":31},[],212210414,[48,49,50,51,52],"主营业务收入","管理费用","投资收益","所得税","其他业务收入","能计入利润表中&quot;营业利润&quot;的项目有( )",{"answer":55,"createTime":5,"id":56,"options":57,"question":62,"source":30,"type":31},[],212210415,[58,59,60,61],"营业利润","营业外收入","期间费用","营业外支出","利润总额包括的内容有( )",{"answer":64,"createTime":5,"id":65,"options":66,"question":71,"source":30,"type":31},[],212210416,[67,68,69,70],"企业投资者","企业债权人","政府及其相关机构","潜在投资者和债权人","会计信息的使用者包括( )",{"answer":73,"createTime":5,"id":74,"options":75,"question":80,"source":30,"type":81},[],212210417,[76,77,78,79],"委托代销商品","分期收款发出商品","工程物资","受托代销商品","下列项目中不应列入资产负债表中&quot;存货&quot;项目的是( )",0,{"answer":83,"createTime":5,"id":84,"options":85,"question":90,"source":30,"type":81},[],212210418,[86,87,88,89],"207 000","279 320","606 320","280 000","某企业&quot;应收账款&quot;明细账借方余额合计为280 000元,贷方余额合计为73 000元,坏账准备贷方余额为680元,则资产负债表的&quot;应收账款净额&quot;项目为( )元",{"answer":92,"createTime":5,"id":93,"options":94,"question":99,"source":30,"type":81},[],212210419,[95,96,97,98],"项目收益性","项目重要性","项目流动性","项目时间性","资产负债表中资产的排列顺序是( )",{"answer":101,"createTime":5,"id":102,"options":103,"question":106,"source":30,"type":81},[],212210420,[104,11,9,105],"资本公积","应付股利","下列资产负债表项目中,不可以直接根据总分类账户期末余额填列的项目是( )"]