[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f5Gpq3_d_GeQPZ80e2Cnh9DeFYu7bP_UQBj3guWPCDl0":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":111,"createTime":26},264443811,"v1","6.在企业经营过程中,当可以直接确定某种费用是为某项经营活动产生时,我们称这种费用为该成本计算对象的( )",[8,9,10,11],"生产费用","直接费用","间接费用","期间费用",[],[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},264443806,"1.企业销售商品时代垫的运杂费应记入( )",[18,19,20,21],"\"应收账款\"","\"预付账款\"","\"应付账款","\"销售费用\"",[],[],0,null,"2025-12-14T14:31:00+08:00",{"id":28,"source":5,"question":29,"options":30,"answer":35,"related":36,"type":24,"origin":25,"createTime":26},264443807,"2.下列经济业务中,能引起\"资本公积\"账户借方发生变动的是(",[31,32,33,34],"向某灾区捐赠","资本公积转增资本","向投资人分派股利","溢价发行股票",[],[],{"id":38,"source":5,"question":39,"options":40,"answer":45,"related":46,"type":24,"origin":25,"createTime":26},264443808,"3.甲公司为有限责任公司,于3年前成立,公司成立时注册资本为1000万元,乙公司现在欲向甲公司投入资本800万元,占甲公司接受投资后全部有表决权资本的三分之一,则甲公司接受乙公司投资时,发生的资本溢价应为( )万元",[41,42,43,44],"400","300","500","200",[],[],{"id":48,"source":5,"question":49,"options":50,"answer":55,"related":56,"type":24,"origin":25,"createTime":26},264443809,"4.某增值税一般纳税人企业购入一台设备,买价10.000元,增值税税额1300元,运杂费300元,安装调试费1000元,现已投入使用,该项固定资产的原价应为( )元",[51,52,53,54],"10 000","11 400","11 300","12 700",[],[],{"id":58,"source":5,"question":59,"options":60,"answer":65,"related":66,"type":24,"origin":25,"createTime":26},264443810,"5.企业购买材料时发生的途中合理损耗应( )",[61,62,63,64],"由供应单位赔偿","计入材料采购成本","由保险公司赔偿","计入管理费用",[],[],{"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},264443812,"7.下列各项与存货相关的费用中,不应计人存货成本的是( )",[75,76,77,78],"材料采购过程中发生的运输费","材料入库前发生的挑选整理费","材料入库后发生的仓储费","材料采购过程中发生的装卸费",[],[],{"id":82,"source":5,"question":83,"options":84,"answer":89,"related":90,"type":24,"origin":25,"createTime":26},264443813,"8.制造业企业的产品成本项目是指( )",[85,86,87,88],"生产费用按产品品种的分类","生产费用按成本计算对象的分类","生产费用按经济用途的分类","生产费用按经济内容的分类",[],[],{"id":92,"source":5,"question":93,"options":94,"answer":99,"related":100,"type":24,"origin":25,"createTime":26},264443814,"9.下列各项费用中,不能直接记入\"生产成本\"账户的是( )",[95,96,97,98],"生产工人的福利费","生产工人的工资","车间管理人员的薪酬","构成产品实体的原材料费用",[],[],{"id":102,"source":5,"question":103,"options":104,"answer":109,"related":110,"type":24,"origin":25,"createTime":26},264443815,"10.下列账户中,与\"制造费用\"账户不可能发生对应关系的是( )账户",[105,106,107,108],"\"库存现金\"","\"银行存款\"","\"库存商品\"","\"应付职工薪酬\"",[],[],{"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","经济业务核算-上","work_48713454",92,"53e1d2ef4961cca8eea3e23969ad2cb9"]