[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fkf0Tm6_4CjUz5e3WygVXUupFAJKvdHk9bqTIZ3-OSS4":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2025-12-30 17:27:58",295579948,[8,9,10,11],"收入类账户期末一般有借方余额","收入类账户的增加记在贷方","收入类账户的减少记在贷方","收入类账户期末余额转入资产类账户",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","下列关于收入类账户的描述,哪一项是正确的",[18,29,38,46,55,58,65,73,78,83],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],295579944,[22,23,24,25],"主营业务收入","管理费用","银行存款","财务费用","下列哪一项不属于损益类账户","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],295579945,[33,34,35,36],"收入增加","费用减少","收入减少或费用增加","资产增加","损益类账户的借方登记的是什么内容",{"answer":39,"createTime":5,"id":40,"options":41,"question":45,"source":27,"type":28},[],295579946,[42,43,25,44],"生产成本","制造费用","直接人工","下列各项中,属于企业期间费用的是()",{"answer":47,"createTime":5,"id":48,"options":49,"question":54,"source":27,"type":28},[],295579947,[50,51,52,53],"资产类账户","负债类账户","损益类账户","所有者权益类账户","在会计核算中,主营业务成本账户属于哪一类账户",{"answer":56,"createTime":5,"id":6,"options":57,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":59,"createTime":5,"id":60,"options":61,"question":64,"source":27,"type":28},[],295579949,[24,22,62,63],"应收账款","固定资产","在会计基础中,下列哪一项属于收入类账户",{"answer":66,"createTime":5,"id":67,"options":68,"question":71,"source":27,"type":72},[],295579950,[69,70],"正确","错误","损益类账户的结构与资产类账户完全相同",3,{"answer":74,"createTime":5,"id":75,"options":76,"question":77,"source":27,"type":72},[],295579951,[69,70],"在会计基础中,收入类账户属于损益类账户的一部分",{"answer":79,"createTime":5,"id":80,"options":81,"question":82,"source":27,"type":72},[],295579952,[69,70],"管理费用属于期间费用,应当在发生时计入当期损益",{"answer":84,"createTime":5,"id":85,"options":86,"question":87,"source":27,"type":72},[],295579953,[69,70],"销售费用属于资产类账户,期末余额在借方"]