[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fq1p8iSaO0q9-sBaFNDyKSdAg6OIM_EgAEbYBL01fR-E":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":29,"type":30},[],"2025-08-12 17:00:52",214397997,[8,9,10,11],"及时性","可比性","谨慎性","重要性",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":16},40,"25493f7fdb8f3171a89eaa29e1867f51","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbb062ff6068e05b64e1dc4486da29b2a.jpg","会计学原理","exam_166332678","对期末存货采用成本与可变现净值孰低法计价,其所体现的会计信息质量要求是()",[20,31,40,49,52,61,70,79,88,97],{"answer":21,"createTime":5,"id":22,"options":23,"question":28,"source":29,"type":30},[],214397991,[24,25,26,27],"财务费用","计入其他应付款","冲减管理费用","计入营业外收入","下列各项中,关于企业无法查明原因的现金溢余,经批准后会计处理表述正确的是()","v1",0,{"answer":32,"createTime":5,"id":33,"options":34,"question":39,"source":29,"type":30},[],214397993,[35,36,37,38],"会计主体","会计分期","持续经营","货币计量","导致权责发生制的产生,以及折旧、摊销等会计处理方法运用的基本前提是()",{"answer":41,"createTime":5,"id":42,"options":43,"question":48,"source":29,"type":30},[],214397995,[44,45,46,47],"营业外支出","管理费用","其他应付款","其他应收款","盘亏的现金,有相关责任人或者保险公司赔款,应计入()",{"answer":50,"createTime":5,"id":6,"options":51,"question":18,"source":29,"type":30},[],[8,9,10,11],{"answer":53,"createTime":5,"id":54,"options":55,"question":60,"source":29,"type":30},[],214397999,[56,57,58,59],"罚款收入","出售固定资产收入","材料销售收入","出售无形资产收入","下列项目中,属于工业企业其他业务收入的是()",{"answer":62,"createTime":5,"id":63,"options":64,"question":69,"source":29,"type":30},[],214398001,[65,66,67,68],"职工薪酬包括医疗保险费、养老保险费、失业保险费、工伤保险费和生育保险费等社会保险费","职工薪酬包括工会经费和职工教育经费","职工薪酬包括因解除与职工的劳动关系给予的补偿","职工薪酬不包括因解除与职工的劳动关系给予的补偿","下列说法错误的是()",{"answer":71,"createTime":5,"id":72,"options":73,"question":78,"source":29,"type":30},[],214398003,[74,75,76,77],"政府补助收入","设备安装劳务收入","代修品销售收入","无形资产出租收入","下列各项中,不应在利润表&quot;营业收入&quot;项目列示的是()",{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":29,"type":30},[],214398005,[83,84,85,86],"经营性租出固定资产的折旧额","成本模式计量的投资性房地产的摊销额","企业发生的现金折扣","出售固定资产发生的净损失","下列各项中,不属于费用的是()",{"answer":89,"createTime":5,"id":90,"options":91,"question":96,"source":29,"type":30},[],214398007,[92,93,94,95],"产品成本","劳务成本","固定资产成本","无形资产成本","应由无形资产负担的职工薪酬,计入()",{"answer":98,"createTime":5,"id":99,"options":100,"question":105,"source":29,"type":30},[],214398009,[101,102,103,104],"初始计量","中期计量","后续计量","以上都不对","固定资产应当按照取得时的成本进行()"]