[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fd2Duk4TTrgeydmHrd5idNNOZ2XJOzKNmlnwPo-SwU-E":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2025-12-11 09:46:49",259668982,[8,9,10,11],"艺术论","信息系统论","分配论","审查论",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},24,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_45774278","项目一测试","我国在20世纪80年代对会计的认识有两种比较有代表性的观点,一种观点是管理活动论,还有一种观点是( )",[21,32,40,49,58,64,73,76,86,92],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],259668971,[25,26,27,28],"权责发生制","持续经营","货币计量","会计主体","下列各项中,不是会计假设的是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":39,"source":30,"type":31},[],259668973,[36,37,25,38],"可靠性","可比性","谨慎性","会计核算的基础是( )",{"answer":41,"createTime":5,"id":42,"options":43,"question":48,"source":30,"type":31},[],259668975,[44,45,46,47],"会计核算的法律依据","会计核算的一般规律","交易或事项的经济实质","交易或事项的法律形式","下列各项中,属于实质重于形式原则中所指的&quot;实质&quot;是( )",{"answer":50,"createTime":5,"id":51,"options":52,"question":57,"source":30,"type":31},[],259668977,[53,54,55,56],"历史成本原则","收付实现制","重要性原则","配比原则","从权责发生制衍生出来的(),是正确确认利润的基础( )",{"answer":59,"createTime":5,"id":60,"options":61,"question":63,"source":30,"type":31},[],259668979,[38,62,37,36],"相关性","会计核算要求以实际发生的交易或事项为依据进行会计确认、计量、记录和报告,其会计信息质量要求是( )",{"answer":65,"createTime":5,"id":66,"options":67,"question":72,"source":30,"type":31},[],259668981,[68,69,70,71],"预测和决策","核算与分析","核算与监督","分析与考核","会计的基本职能是( )",{"answer":74,"createTime":5,"id":6,"options":75,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":77,"createTime":5,"id":78,"options":79,"question":84,"source":30,"type":85},[],259668984,[80,81,82,83],"税务部门","财政部门","审计机构","证监会","实务中对企业经济活动的监督除内部监督以外,还包括外部监督外部监督主体主要包括( )",1,{"answer":87,"createTime":5,"id":88,"options":89,"question":91,"source":30,"type":85},[],259668985,[26,28,90,27],"会计分期","会计假设是会计核算的前提,一般公认的四个会计假设是( )",{"answer":93,"createTime":5,"id":94,"options":95,"question":100,"source":30,"type":85},[],259668988,[96,97,98,99],"债权人","供应商","员工","投资者","下列利益相关者中,属于企业外部利益相关者的有( )"]