[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fsojqcybA-I5kKraWYl3waEam_RgWzh2Fou_XQAfClBE":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":61,"createTime":26},226283202,"v1","开出转账支票预付购买原材料的款项6000元",[8,9,10,11],"借:预付账款 6000 贷:银行存款 6000","借:预付账款 6000 贷:应付票据 6000","借:预付账款 6000 贷:应付账款 6000","借:原材料 6000 贷:预付账款 6000",[],[14,27,37,47,57],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},226283198,"冲销预付账款方式购进原材料10000元,税费1300,预付金额大于实际结算金额,余款留待下次结算",[18,19,20,21],"借:原材料 10000 贷:银行存款 10000","借:原材料 10000 应交税费——应交增值税(进项税)1300 贷:应付票据 11300","借:原材料 10000 应交税费——应交增值税(进项税)1300 贷:预付账款 11300","借:原材料 10000 应交税费——应交增值税(进项税)1300 贷:银行存款 11300",[],[],0,null,"2025-10-30T20:39:40+08:00",{"id":28,"source":5,"question":29,"options":30,"answer":35,"related":36,"type":24,"origin":25,"createTime":26},226283199,"车间管理人员报销差旅费2500,并用库存现金补付500元",[31,32,33,34],"借:制造费用 2500 贷:库存现金 2500","借:制造费用 2500 贷:其他应收款 2000 库存现金 500","借:管理费用 2500 贷:其他应收款 2000 库存现金 500","借:制造费用 2000 库存现金 500 贷:其他应收款 2500",[],[],{"id":38,"source":5,"question":39,"options":40,"answer":45,"related":46,"type":24,"origin":25,"createTime":26},226283200,"开出转账支票2000元支付广告费",[41,42,43,44],"借:销售费用 2000 带:银行存款 2000","借:管理费用 2000 带:银行存款 2000","借:制造费用 2000 带:银行存款 2000","借:主营业务成本 2000 带:银行存款 2000",[],[],{"id":48,"source":5,"question":49,"options":50,"answer":55,"related":56,"type":24,"origin":25,"createTime":26},226283201,"开出商业承兑汇票5000元购买原材料,买价4000,增值税1000元",[51,52,53,54],"借:原材料 4000 应交税费——应交增值税(进项税额) 1000 贷:银行存款 5000","借:原材料 4000 应交税费——应交增值税(进项税额) 1000 贷:应付账款 5000","借:原材料 4000 应交税费——应交增值税(进项税额) 1000 贷:应收账款 5000","借:原材料 4000 应交税费——应交增值税(进项税额) 1000 贷:应付票据 5000",[],[],{"id":4,"source":5,"question":6,"options":58,"answer":59,"related":60,"type":24,"origin":25,"createTime":26},[8,9,10,11],[],[],{"courseName":62,"courseImg":63,"workName":64,"workId":65,"count":66,"courseId":67},"基础会计综合实训","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F7e2d5ad53be3d12aacc56ee37db405b7.jpg","增强对实现中华民族伟大复兴的信心","work_46408220",5,"b77c73af8b936b894aaeb9e1c1db4bff"]