[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f6KsfaAp5KEAHmVYU9k4-rB205bKeDegeq-mAmnTJSic":3},{"id":4,"source":5,"question":6,"options":7,"answer":12,"related":13,"type":22,"origin":108,"createTime":24},290867072,"v1","企业经营业务支付的下列税款中,与企业(一般纳税人)损益无关的税金是( )",[8,9,10,11],"所得税","消费税","印花税","增值税",[],[14,25,29,39,49,59,69,79,89,97],{"id":15,"source":5,"question":16,"options":17,"answer":20,"related":21,"type":22,"origin":23,"createTime":24},290867070,"下列各项税金中,不应计入\"税金及附加\"的是( )",[11,18,19,9],"教育费附加","城市维护建设税",[],[],0,null,"2025-12-28T19:52:46+08:00",{"id":4,"source":5,"question":6,"options":26,"answer":27,"related":28,"type":22,"origin":23,"createTime":24},[8,9,10,11],[],[],{"id":30,"source":5,"question":31,"options":32,"answer":37,"related":38,"type":22,"origin":23,"createTime":24},290867074,"出售不动产应交的增值税,其核算账户是( )",[33,34,35,36],"管理费用","其他业务成本","营业外支出","应交税费—应交增值税(销项税额)",[],[],{"id":40,"source":5,"question":41,"options":42,"answer":47,"related":48,"type":22,"origin":23,"createTime":24},290867076,"某公司将自产的洗涤用品发放给职工,成本价为55 000元,售价为60 000元,则企业因此需交纳的增值税为( )(税率按13%)",[43,44,45,46],"9 350元","7 800元","8 718元","9 775元",[],[],{"id":50,"source":5,"question":51,"options":52,"answer":57,"related":58,"type":22,"origin":23,"createTime":24},290867078,"下列项目中,不属于流动负债项目的是( )",[53,54,55,56],"应交税费","其他应付款","应付债券","应付账款",[],[],{"id":60,"source":5,"question":61,"options":62,"answer":67,"related":68,"type":22,"origin":23,"createTime":24},290867080,"委托加工应纳消费税产品收回后,用于继续加工生产应纳消费税产品的,由受托方代扣代缴的消费税,应记入的账户是( )",[63,64,65,66],"生产成本","应交税费—应交消费税","委托加工物资","主营业务成本",[],[],{"id":70,"source":5,"question":71,"options":72,"answer":77,"related":78,"type":22,"origin":23,"createTime":24},290867082,"某小规模纳税企业的增值税征收率为3%,月初欠缴增值税为3 000元.本月购进材料,按照增值税专用发票上记载的材料成本为80 000元,支付的增值税税额为13 600元.本月产品含税销售收入为1 030 000元,本月月末应交增值税为( )",[73,74,75,76],"60 000元","33 000元","46 400元","49 400元",[],[],{"id":80,"source":5,"question":81,"options":82,"answer":87,"related":88,"type":22,"origin":23,"createTime":24},290867084,"小规模企业购入原材料取得增值税专用发票上注明:货款20 000元,增值税3 400元,在购入材料的过程中另支付运费600元.则该企业原材料的入账价值为( )元",[83,84,85,86],"24000","20600","20540","23400",[],[],{"id":90,"source":5,"question":91,"options":92,"answer":95,"related":96,"type":22,"origin":23,"createTime":24},290867086,"下列税金中,不需要通过\"应交税费\"账户核算的是( )",[10,9,93,94],"土地增值税","资源税",[],[],{"id":98,"source":5,"question":99,"options":100,"answer":105,"related":106,"type":107,"origin":23,"createTime":24},290867088,"下列税金中,不考虑特殊情况时,会涉及到抵扣情形的有( )",[101,102,103,104],"一般纳税人购入货物用于生产所负担的增值税","委托加工收回后用于连续生产非应税消费品的消费税","取得运费发票的相关运费所负担的增值税","委托加工物资用于连续生产应税消费品的消费税",[],[],1,{"courseName":109,"courseImg":110,"workName":111,"workId":111,"count":22,"courseId":112},"默认课程","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","","53e1d2ef4961cca8eea3e23969ad2cb9"]