[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fYMFscdBs7fSiQrgn2C__HZn4JL2AWS83yIwJ9Hn4Ndo":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":28,"type":107},[],"2025-12-09 08:47:31",256790225,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},106,"2d5c32c5cb1212e72ea6f09adda8aa74","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fd3cbf7abf24b69c44642703aaf675102.jpg","会计学原理","work_48860306","第七章 会计账簿的登记和设置(客观题 )","会计中的红色数字表示负数.( )",[19,30,39,48,54,63,72,81,90,98],{"answer":20,"createTime":5,"id":21,"options":22,"question":27,"source":28,"type":29},[],256790129,[23,24,25,26],"红字更正法","补充登记法","划线更正法","平行登记法","根据记账凭证登账,误将200元记为2000元,而记账凭证没错,应采用( )进行更正","v1",0,{"answer":31,"createTime":5,"id":32,"options":33,"question":38,"source":28,"type":29},[],256790130,[34,35,36,37],"订本账","活页账","卡片账","明细分类账","在启用之前就已将账页装订在一起,并对账页进行了连续编号的账簿称为( )",{"answer":40,"createTime":5,"id":41,"options":42,"question":47,"source":28,"type":29},[],256790131,[43,44,45,46],"材料明细账","库存现金与银行存款日记账","费用明细账","固定资产明细账","在实际工作中,下列账簿采用订本式的是( )",{"answer":49,"createTime":5,"id":50,"options":51,"question":53,"source":28,"type":29},[],256790132,[26,52,24,25],"红字登记法","月末结账前发现所填制的记账凭证无误,根据记账凭证登记账簿时,将1568元误记为1586元,按照有关规定,更正时应采用的错账更正方法最好是( )",{"answer":55,"createTime":5,"id":56,"options":57,"question":62,"source":28,"type":29},[],256790133,[58,59,60,61],"登记账簿的当天","经济业务发生时的日期","记账凭证上的日期","原始凭证上的日期","账簿中的日期,应填写______",{"answer":64,"createTime":5,"id":65,"options":66,"question":71,"source":28,"type":29},[],256790134,[67,68,69,70],"多栏式明细账","卡片式明细账","数量金额式明细账","横线登记式明细账","企业在记录管理费用时,通常所采用的明细账格式是( )",{"answer":73,"createTime":5,"id":74,"options":75,"question":80,"source":28,"type":29},[],256790135,[76,77,78,79],"账簿可以为定期编制会计报表提供资料","登记账簿是会计核算的一种重要方法","总账可以提供每一项交易的发生日期","账簿是考核企业经营成果.加强经济核算的重要依据","下列关于账簿的表述,错误的是( )",{"answer":82,"createTime":5,"id":83,"options":84,"question":89,"source":28,"type":29},[],256790136,[85,86,87,88],"现金收款凭证","现金付款凭证","银行存款收款凭证","银行存款付款凭证","从银行提取现金的经济业务,应根据( )登记现金日记账的收入栏",{"answer":91,"createTime":5,"id":92,"options":93,"question":97,"source":28,"type":29},[],256790137,[46,94,95,96],"原材料总账","现金日记账","生产成本明细账","企业可以跨年度继续使用而不必每年更换的账簿是( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":28,"type":29},[],256790138,[102,103,104,105],"记账凭证中会计科目或借贷方向错误,导致账簿记录错误","记账凭证正确,登记账簿时文字或数字错误","记账凭证中会计科目或借贷方向错误,所记金额大于应记金额,导致账簿记录错误","记账凭证中会计科目或借贷方向错误,所记金额小于应记金额,导致账簿记录错误","错账更正时,划线更正法的适用范围是( )",3]