[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fpU1ArNN-UYup2m2c38pXUHc9E4CJdsNJsZ-3FS_Ipo0":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2025-12-17 20:07:58",270442963,[8,9,10,11],"负债类","资产类","费用类","成本类",{"courseId":13,"courseImg":14,"courseName":15},"e02be270a4fb2309f6e984506ad8cc86","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F3a9da4af47874cbfe68915946563cdbc.jpeg","会计学原理（新）",""累计折旧"账户属于( )账户",[18,29,35,44,53,62,65,74,83,92],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],270442952,[22,23,24,25],"会计主体假设界定了开展会计核算工作的空间范围","固定资产采用历史成本计量是以会计分期为前提的","由于会计分期,会计处理可以运用预收、预付、应收等方法","货币计量是企业会计确认、计量和报告的基本手段","关于会计基本假设的表述不正确的是( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":34,"source":27,"type":28},[],270442955,[8,9,33,11],"收入类",""预收账款"账户属于( )账户",{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":27,"type":28},[],270442957,[39,40,41,42],"从银行提取现金","向银行借款并存入银行","用银行存款上交税金","用银行存款支付前欠购货款","以下引起资产和权益同时增加的业务有( )",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":27,"type":28},[],270442958,[48,49,50,51],"资产增加记借方,负债和所有者权益减少记贷方","资产增加记借方,负债和所有者权益增加记贷方","资产减少记借方,负债和所有者权益增加记贷方","资产减少记贷方,负债和所有者权益增加记借方","在借贷记账法下,下列说法正确的是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":27,"type":28},[],270442960,[57,58,59,60],"反映与分析","核算与监督","反映与控制","控制与监督","会计的基本职能是( )",{"answer":63,"createTime":5,"id":6,"options":64,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":66,"createTime":5,"id":67,"options":68,"question":73,"source":27,"type":28},[],270442964,[69,70,71,72],"公允价值变动损益","材料成本差异","坏账准备","存货跌价准备","下列属于附加备抵账户的是( )",{"answer":75,"createTime":5,"id":76,"options":77,"question":82,"source":27,"type":28},[],270442966,[78,79,80,81],"生产产品所发生的各项直接费用","发生在生产车间用来生产产品的全部费用","车间为生产产品而发生的各项间接生产费用","企业为生产产品而发生的间接费用和直接费用",""制造费用"账户是用来核算( )的账户",{"answer":84,"createTime":5,"id":85,"options":86,"question":91,"source":27,"type":28},[],270442969,[87,88,89,90],"资产是企业拥有或控制的经济资源","资产预期会给企业带来未来经济利益","资产是由企业过去的交易或事项所形成的","与资产相关的所有权属于企业","1.根据资产定义,下列各项中不属于资产特征的是( )",{"answer":93,"createTime":5,"id":94,"options":95,"question":100,"source":27,"type":28},[],270442971,[96,97,98,99],"开设并登记账簿的理论依据","总分类账和明细分类账平行登记的理论依据","划分会计要素种类的理论依据","复试记账和编制资产负债表的理论依据","基本会计等式揭示了企业会计要素之间的规律性,因而它是( )"]