[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fVNYVAsWsabHI66Ub-OX-G-mI-2Hn-1v-FOmMefNWzKM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":11,"question":18,"related":19,"source":30,"type":31},[],"2025-12-21 10:40:05",277182618,[8,9,10],"なまぎょう","せいぎょう","せいごう",{"count":12,"courseId":13,"courseImg":14,"courseName":15,"workId":16,"workName":17},75,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","exam_167261593","25261章节测试3","生業",[20,32,41,50,59,68,77,86,95,104],{"answer":21,"createTime":22,"id":23,"options":24,"question":29,"source":30,"type":31},[],"2025-12-10 14:32:49",258554747,[25,26,27,28],"4980","4920","5000","1000","某上市公司发行普通股1000万股,每股面值1元,每股发行价格5元,支付手续费20万元,支付咨询费60万元.该公司发行普通股计入股本的金额为( )万元","v1",0,{"answer":33,"createTime":22,"id":34,"options":35,"question":40,"source":30,"type":31},[],258554748,[36,37,38,39],"90万元","75万元","115万元","65万元","某企业20XX年6月实现的主营业务收入为500万元,投资收益为50万元,营业外收入为40万元,发生的主营业务成本为400万元,管理费用为25万元,资产减值损失为10万元,假定不考虑其他因素,该企业6月份的营业利润为( )",{"answer":42,"createTime":22,"id":43,"options":44,"question":49,"source":30,"type":31},[],258554749,[45,46,47,48],"出售无形资产净收益","出售固定资产净收益","出售材料收入","向购货方收取的增值税税额","下列各项内容中,符合收入要素确认要求的是( )",{"answer":51,"createTime":22,"id":52,"options":53,"question":58,"source":30,"type":31},[],258554750,[54,55,56,57],"转销无法偿付的应付账款","现金盘盈","接受现金捐赠","存货盘盈","下列各项业务中,不应通过&quot;营业外收入&quot;科目核算的是( )",{"answer":60,"createTime":22,"id":61,"options":62,"question":67,"source":30,"type":31},[],258554751,[63,64,65,66],"短期借款","应收利息","财务费用","应付利息","企业计提短期借款的利息时,借方记入的会计科目是( )",{"answer":69,"createTime":22,"id":70,"options":71,"question":76,"source":30,"type":31},[],258554752,[72,73,74,75],"销售商品应交的增值税","应交的个人所得税","订立合同支付的印花税","委托加工应税消费品应交的消费税","下列各项中,应通过&quot;税金及附加&quot;科目核算的有( )",{"answer":78,"createTime":22,"id":79,"options":80,"question":85,"source":30,"type":31},[],258554753,[81,82,83,84],"50","110","100","60","某企业20XX年3月份发生的费用有:计提车间用固定资产折旧10万元,发生车间管理人员工资40万元,支付广告费用30万元,计提短期借款利息20万元,业务招待费费10万元.则该企业当期的期间费用总额为( )万元",{"answer":87,"createTime":22,"id":88,"options":89,"question":94,"source":30,"type":31},[],258554754,[90,91,92,93],"职工福利费","工会经费","养老保险费","辞退福利","下列项目,不应根据职工提供服务受益对象分配计入相关资产成本或费用的是( )",{"answer":96,"createTime":22,"id":97,"options":98,"question":103,"source":30,"type":31},[],258554755,[99,100,101,102],"管理费用","盈余公积","资本公积","营业外收入","企业因债权人撤销而转销的无法支付的应付账款,应将所转销的应付账款计入( )",{"answer":105,"createTime":22,"id":106,"options":107,"question":110,"source":30,"type":31},[],258554756,[65,108,63,109],"应付账款","其他应付款","银行承兑汇票到期,企业无力支付时,应将应付票据转入( )"]