[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fTxgyaKnSYQBZ90v2Ucw-YSC2S8P16bdZHNOFJ3MIb7I":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":111,"createTime":26},248886925,"v1","企业为一般纳税人,下列各项支出中不计入存货成本的有( )",[8,9,10,11],"购入存货时支付的增值税进项税额","购买存货发生的进口关税","入库前的挑选整理费","购买存货发生的运杂费",[],[14,27,37,47,57,67,71,81,91,101],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},248886920,"在我国,应收票据是指( )",[18,19,20,21],"银行本票","银行汇票","商业汇票","支票",[],[],0,null,"2025-12-03T11:39:45+08:00",{"id":28,"source":5,"question":29,"options":30,"answer":35,"related":36,"type":24,"origin":25,"createTime":26},248886921,"远洋公司为一般纳税人,从外地购入原材料一批,取得的增值税专用发票上注明材料价格为10 000元,增值税为1 300元,另支付运费800元,支付装卸费200元,不考虑其他相关税费,该材料的采购成本为( )元",[31,32,33,34],"11 000","10 800","12 300","12 100",[],[],{"id":38,"source":5,"question":39,"options":40,"answer":45,"related":46,"type":24,"origin":25,"createTime":26},248886922,"\"应收票据\"科目应按( )做账",[41,42,43,44],"票据面值","票据贴现","票据面值加应计利息","票据到期价值",[],[],{"id":48,"source":5,"question":49,"options":50,"answer":55,"related":56,"type":24,"origin":25,"createTime":26},248886923,"某企业\"应收账款\"明细科目借方余额为300万元,相应的\"坏账准备\"科目贷方余额为20万元,本月实际发生坏账损失6万元.2021年12月31日经减值测试,该企业应补提坏账准备11万元.假定不考虑其他因素,2021年12月31日该企业资产负债表\"应收账款\"项目的金额为( )万元",[51,52,53,54],"269","280","275","274",[],[],{"id":58,"source":5,"question":59,"options":60,"answer":65,"related":66,"type":24,"origin":25,"createTime":26},248886924,"将未减去现金折扣前的金额作为应收账款的入账价值的方法称为( )",[61,62,63,64],"混合法","市价法","总价法","净价法",[],[],{"id":4,"source":5,"question":6,"options":68,"answer":69,"related":70,"type":24,"origin":25,"createTime":26},[8,9,10,11],[],[],{"id":72,"source":5,"question":73,"options":74,"answer":79,"related":80,"type":24,"origin":25,"createTime":26},248886926,"超过承兑期收不回的应收票据,应( )",[75,76,77,78],"转作管理费用","冲减营业收入","转作应收账款","冲减坏账准备",[],[],{"id":82,"source":5,"question":83,"options":84,"answer":89,"related":90,"type":24,"origin":25,"createTime":26},248886927,"在会计实务中,预付账款业务不多时,企业可以通过( )科目来核算预付账款业务",[85,86,87,88],"\"其他应收款\"","\"应收账款\"","\"应付账款\"","\"预收账款\"",[],[],{"id":92,"source":5,"question":93,"options":94,"answer":99,"related":100,"type":24,"origin":25,"createTime":26},248886928,"企业将销售商品收到的银行承兑汇票背书转让给其他企业,用于支付购买原材料的价款,应贷记的科目是( )",[95,96,97,98],"应收账款","银行存款","应收票据","应付票据",[],[],{"id":102,"source":5,"question":103,"options":104,"answer":109,"related":110,"type":24,"origin":25,"createTime":26},248886929,"下列各项目中,不属于存货范围的是( )",[105,106,107,108],"已开出发票售出但购货方尚未运走的商品","委托代销的商品","已付货款正在运输途中的外购材料","委托外单位加工的材料",[],[],{"courseName":112,"courseImg":113,"workName":114,"workId":115,"count":116,"courseId":117},"默认课程","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","阶段性测试","exam_167185547",75,"53e1d2ef4961cca8eea3e23969ad2cb9"]