[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fjhpTXEvOu9NdOxDvdRrV-WUDc997FFmWHwkOONTQ2no":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":24,"origin":105,"createTime":26},289359391,"v1","某企业2012年10月发生如下费用:计提车间固定资产折旧30万元,车间管理人员薪酬120万元,支付广告费90万元,预提短期借款利息60万元,支付业务招待费30万元,支付罚款支出20万元,则该企业本期的期间费用总额( )",[8,9,10,11],"150万","180万","300万","350万",[],[14,27,37,47,56,60,70,80,89,98],{"id":15,"source":5,"question":16,"options":17,"answer":22,"related":23,"type":24,"origin":25,"createTime":26},289359387,"企业设置\"固定资产\"账户是为了反映固定资产的( )",[18,19,20,21],"磨损价值","累计折旧","原值","净值",[],[],0,null,"2025-12-27T14:26:56+08:00",{"id":28,"source":5,"question":29,"options":30,"answer":35,"related":36,"type":24,"origin":25,"createTime":26},289359388,"企业本期购进原材料一批,发票注明价款20000元,增值税额2600元,入库前的挑选整理费1000元,则该批材料的入账价值( )",[31,32,33,34],"20000","21000","23600","22600",[],[],{"id":38,"source":5,"question":39,"options":40,"answer":45,"related":46,"type":24,"origin":25,"createTime":26},289359389,"下列各项中,不构成产品成本,而应直接计入当期损益的是( )",[41,42,43,44],"直接材料费","直接人工费","期间费用","制造费用",[],[],{"id":48,"source":5,"question":49,"options":50,"answer":54,"related":55,"type":24,"origin":25,"createTime":26},289359390,"企业销售商品一批,价款300万,增值税率13%,为购买方代垫运载费10万,款项尚未收回,该企业确认的应收账款为( )",[10,51,52,53],"310万","351万","349万",[],[],{"id":4,"source":5,"question":6,"options":57,"answer":58,"related":59,"type":24,"origin":25,"createTime":26},[8,9,10,11],[],[],{"id":61,"source":5,"question":62,"options":63,"answer":68,"related":69,"type":24,"origin":25,"createTime":26},289359392,"企业计提短期借款利息支出时,应借记的账户是( )",[64,65,66,67],"财务费用","短期借款","应付利息","在建工程",[],[],{"id":71,"source":5,"question":72,"options":73,"answer":78,"related":79,"type":24,"origin":25,"createTime":26},289359393,"企业所拥有的资产,总有其提供者,即来源渠道,资产的提供者对企业资产所享有的经济利益,会计上称之为( )",[74,75,76,77],"投资人权益","债权人权益","所有者权益","权益",[],[],{"id":81,"source":5,"question":82,"options":83,"answer":87,"related":88,"type":24,"origin":25,"createTime":26},289359394,"我们一般将企业所有者权益中的盈余公积和未分配利润称为( )",[84,85,76,86],"资本公积","盈余公积","留存收益",[],[],{"id":90,"source":5,"question":91,"options":92,"answer":96,"related":97,"type":24,"origin":25,"createTime":26},289359395,"企业向银行等金融机构借入的期限在1年以下的临时性借款称为( )",[93,65,94,95],"长期借款","流动负债","长期负债",[],[],{"id":99,"source":5,"question":100,"options":101,"answer":102,"related":103,"type":104,"origin":25,"createTime":26},289359396,"1月1日,甲公司向银行借入100 000元,期限为3个月的短期借款.银行按季收取利息,假定每月利息300元.试做取得借款的会计分录",[],[],[],4,{"courseName":106,"courseImg":107,"workName":108,"workId":108,"count":24,"courseId":109},"默认课程","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","","53e1d2ef4961cca8eea3e23969ad2cb9"]