[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$foSWSOBCrT6VHj3SRwdOi7jXKcKblBZXKzBzTE0NmdKI":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":24,"type":25},[],"2025-12-12 23:34:32",262287160,[8,9,10,11],"企业应当交付商品时确认收入","企业应当在履行了合同中的履约义务,即在客户取得相关商品控制权时确认收入","取得商品控制权的要素包括客户能够获得商品部分的经济利益","客户只能在未来的某一期间主导该商品的使用并从中获益,表明其也取得该商品的控制权",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},205,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","work_49049684","项目十一、核算收入、费用、利润","下列各项中,关于收入确认与计量的表述对的有( )",[21,26,35,44,53,62,71,78,87,95],{"answer":22,"createTime":5,"id":6,"options":23,"question":19,"source":24,"type":25},[],[8,9,10,11],"v1",0,{"answer":27,"createTime":5,"id":28,"options":29,"question":34,"source":24,"type":25},[],262287161,[30,31,32,33],"该合同明确了合同各方与所转让的商品相关的权利和义务","该合同有明确的与所转让的商品相关的成本","该合同可以不具有商业实质,根据合同各方已批准的合同条款确认收入","企业因向客户转让商品而有权取得的对价可能收回","企业与客户之间的合同同时满足的下列条件是( )",{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":24,"type":25},[],262287162,[39,40,41,42],"主营业务成本","发出商品","销售费用","其他业务成本","下列各项中,企业已经发出但不符合收入确认条件的商品成本,应借记的会计科目是( )",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":24,"type":25},[],262287163,[48,49,50,51],"120","114","200","68.4","甲公司本年度委托乙商店代销一批零配件,代销价款200万元(不含增值税).本年度收到乙商店交来的代销清单,代销清单列明已销售代销零配件的60%,甲公司收到代销清单时向乙商店开具增值税专用发票.乙商店按代销价款的5%收取手续费、增值税税率为6%.该批零配件的实际成本为110万元.不考虑其他因素,甲公司本年度应确认的销售收入为( )万元",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":24,"type":25},[],262287164,[57,58,59,60],"916","1 000","1 592","1 676","某企业为增值税一般纳税人,增值税税率为13%.本月销售一批材料,价税合计为5 876元.该批材料计划成本为4 200元,材料成本差异率为2%.不考虑其他因素,该企业销售此批材料应确认的损益为( )元",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":24,"type":25},[],262287165,[66,67,68,69],"8.5","0.5","8","6.5","某企业2019年12月份发生如下事项:销售M商品的同时出售不单独计价的包装物的成本为5万元;计提的管理用无形资产的摊销额为1万元,出租包装物的摊销额为0.5万元.不考虑其他因素,该企业2019年12月份应计入其他业务成本的金额为( )万元",{"answer":72,"createTime":5,"id":73,"options":74,"question":77,"source":24,"type":25},[],262287166,[75,41,76,42],"税金及附加","制造费用","下列各项中,企业确认当期销售部门使用车辆应交纳的车船税,应借记的会计科目是( )",{"answer":79,"createTime":5,"id":80,"options":81,"question":86,"source":24,"type":25},[],262287167,[82,83,84,85],"58","63.8","64.5","80.3","2016年10月,甲公司销售商品实际应交资源税38万元、应交消费税20万元,提供运输劳务实际应交增值税15万元、土地增值税3万元;适用的城市维护建设税税率为7%,教育费附加为3%,假定不考虑其他因素,甲公司当月应列入利润表"税金及附加"项目的金额为( )万元",{"answer":88,"createTime":5,"id":89,"options":90,"question":94,"source":24,"type":25},[],262287168,[91,68,92,93],"11","9","5","2020年5月,甲公司发生汇兑损失8万元,银行存款利息收入3万元.当月计提的财务部门职工教育经费4万元.不考虑其他因素,2020年5月甲公司应计入财务费用金额为( )万元",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":24,"type":25},[],262287169,[99,100,101,102],"14 500","8 500","6 500","14 000","2019年9月,某企业报经批准结转无法查明原因的现金溢余500元;转销由于债权单位撤销无法清偿的应付账款8 000元;出售管理用设备确认净收益6 000元.不考虑其他因素,2019年9月该企业确认的营业外收入为( )元"]