[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fLvsdq1qnbFdx1KKCAbrnqJ5gvO6TYazfzgeh-w8fUwg":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-10-25 10:44:56",224312231,[8,9,10,11],"100 000元和300 000元","300 000元和100 000元","339 000元和113 000元","113 000元和339 000元",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},205,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","exam_167114104","期中测验","某一般纳税人企业销售商品一批,开具增值税专用发票注明价款300 000元,增值税39 000元,销售外购生产产品用材料一批,开具增值税专用发票注明价款100 000元,增值税13 000元,两笔销售均符合收入确认条件.则记入&quot;主营业务收入&quot;科目和&quot;其他业务收入&quot;科目的金额分别为",[21,32,35,42,51,60,69,77,85,94],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],224312228,[25,26,27,28],"税金及附加","营业外支出","主营业务成本","销售费用","不属于费用的是","v1",0,{"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":41,"source":30,"type":31},[],224312234,[39,40,26,27],"其他业务成本","管理费用","企业让渡资产使用权所计提的摊销额,一般应记入的科目是",{"answer":43,"createTime":5,"id":44,"options":45,"question":50,"source":30,"type":31},[],224312238,[46,47,48,49],"产品展览费用","汇兑手续费","借款手续费","借款利息费用","属于销售费用的是",{"answer":52,"createTime":5,"id":53,"options":54,"question":59,"source":30,"type":31},[],224312239,[55,56,57,58],"生产车间设备日常修理费","罚款支出","行政管理部门设备日常修理费","研究费用","不属于管理费用的是",{"answer":61,"createTime":5,"id":62,"options":63,"question":68,"source":30,"type":31},[],224312243,[64,65,66,67],"发出商品时满足收入确认条件,如果销售退回已经发生现金折扣,应调整财务费用的金额","发出商品时满足收入确认条件的,发生销售退回时应当冲减收入实现月份的收入及成本(非资产负债表日后事项)","发出商品时满足收入确认条件的,发生销售退回时应当冲减退回当月的收入及成本(非资产负债表日后事项)","发出商品时不满足收入确认条件的,发生销售退回时应当借记&quot;库存商品&quot;科目,贷记&quot;发出商品&quot;科目","企业售出商品如果发生销售退回,表述不正确的是",{"answer":70,"createTime":5,"id":71,"options":72,"question":76,"source":30,"type":31},[],224312247,[73,56,74,75],"捐赠支出","固定资产盘亏净损失","应收账款减值损失","不属于营业外支出的是",{"answer":78,"createTime":5,"id":79,"options":80,"question":50,"source":30,"type":31},[],224312252,[81,82,83,84],"商标法侵权案发生的诉讼费","向中介机构支付的咨询费","行政管理部门负担的工会经费","专设销售机构固定资产的修理费",{"answer":86,"createTime":5,"id":87,"options":88,"question":93,"source":30,"type":31},[],224312254,[89,90,91,92],"销售商品发生的销售退回","销售商品发生的销售折让","销售商品发生的现金折扣","销售商品的数量和单价","不影响销售收入金额的是",{"answer":95,"createTime":5,"id":96,"options":97,"question":102,"source":30,"type":31},[],224312260,[98,99,100,101],"商业折扣","销售退回","购货退回","现金折扣","企业为了鼓励客户提前偿付货款而向客户提供的债务扣除称之为"]