[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f7npIRWy7WsTG0KlaoH31WRsFXOQOdiQnSQ6546X6awg":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":31,"type":32},[],"2025-11-04 20:13:25",228822339,[8,9,10,11],"75","87.75","70","100",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},226,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_47587292","第三章作业","某增值税一般纳税人,企业本期购入一批商品,进货价格为100万元,增值税进项税额为13万元.所购商品到达后验收发现商品短缺30%,其中合理损失5%,另25%的短缺尚待查明原因.该商品应计入存货的实际成本为( )万元",[21,33,42,51,54,63,72,81,90,98],{"answer":22,"createTime":23,"id":24,"options":25,"question":30,"source":31,"type":32},[],"2025-12-11 18:25:07",228822336,[26,27,28,29],"&quot;原材料&quot;","&quot;生产成本&quot;","&quot;自制半成品&quot;","&quot;产成品&quot;","工业企业对于从一个车间直接转给另一个车间继续加工的自制半成品成本,应在( )科目中核算","v1",0,{"answer":34,"createTime":5,"id":35,"options":36,"question":41,"source":31,"type":32},[],228822337,[37,38,39,40],"销售费用","管理费用","生产成本","制造费用","存货因计量差错造成的盘亏,报经批准处理后应当计入( )",{"answer":43,"createTime":23,"id":44,"options":45,"question":50,"source":31,"type":32},[],228822338,[46,47,48,49],"15 520","16 480","16 000","16 800","某企业本月的材料成本差异率为超支3%,本月生产领用原材料的计划成本为16000元,实际成本为( )元",{"answer":52,"createTime":5,"id":6,"options":53,"question":19,"source":31,"type":32},[],[8,9,10,11],{"answer":55,"createTime":23,"id":56,"options":57,"question":62,"source":31,"type":32},[],228822340,[58,59,60,61],"490","500","700","560","甲公司主要从事A产品的生产和销售,生产A产品使用的主要材料B材料全部从外部购入,2X20年12月31日,在甲公司财务报表中库存B材料的成本为560万元,若将全部库存B材料加工成A产品,甲公司估计还需发生成本180万元.预计加工完成的A产品售价总额为700万元,预计的销售费用及相关税费总额为30万元.若将库存B材料全部予以出售,其市场价格为500万元.假定甲公司持有B材料的目的系用于A产品的生产,不考虑其他因素,甲公司在对B材料进行期末计量时确定的可变现净值为( )万元",{"answer":64,"createTime":23,"id":65,"options":66,"question":71,"source":31,"type":32},[],228822341,[67,68,69,70],"46 000","44 000","50 000","42 000","企业的存货采用计划成本法核算.某年年末,结存存货的计划成本为50 000元,计提的存货跌价准备为6 000元,材料成本差异为借方余额2 000元,该企业本年年末资产负债表上&quot;存货&quot;项目应填列的金额为( )元",{"answer":73,"createTime":23,"id":74,"options":75,"question":80,"source":31,"type":32},[],228822342,[76,77,78,79],"成本与可变现净值较低者","可变现净值","公允价值","账面成本","根据现行企业会计准则的要求,存货在资产负债表上列示的价值应当是( )",{"answer":82,"createTime":23,"id":83,"options":84,"question":89,"source":31,"type":32},[],228822343,[85,86,87,88],"支付货款","拥有法定所有权","实际收到","交付定金或签订合同","企业对某项存货是否加以确认,应以企业对该项存货是否( )为依据",{"answer":91,"createTime":23,"id":92,"options":93,"question":97,"source":31,"type":32},[],228822344,[94,95,38,96],"财务费用","其他业务成本","营业外支出","企业在清查存货时发现存货盘亏,但无法查明原因,应当计入( )",{"answer":99,"createTime":23,"id":100,"options":101,"question":106,"source":31,"type":32},[],228822345,[102,103,104,105],"9 000","2 000","1 000","3 000","某企业2021年12月31日存货的账面余额为30 000元,预计可变现净值为29 000元.2022年未发生导致存货跌价准备变动的业务,2022年12月31日存货的账面余额仍为30 000元,预计可变现净值为31 000元.2022年年末应冲减的存货跌价准备为( )元"]