[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f5sP7_3tftyoCxHf9xNJ72VVA9-H99OWh4cFRc0UlXX4":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":14,"related":15,"source":25,"type":72},[],"2025-12-30 17:27:58",295579950,[8,9],"正确","错误",{"courseId":11,"courseImg":12,"courseName":13},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","损益类账户的结构与资产类账户完全相同",[16,27,36,44,53,62,69,73,78,83],{"answer":17,"createTime":5,"id":18,"options":19,"question":24,"source":25,"type":26},[],295579944,[20,21,22,23],"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":28,"createTime":5,"id":29,"options":30,"question":35,"source":25,"type":26},[],295579945,[31,32,33,34],"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":37,"createTime":5,"id":38,"options":39,"question":43,"source":25,"type":26},[],295579946,[40,41,23,42],"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":45,"createTime":5,"id":46,"options":47,"question":52,"source":25,"type":26},[],295579947,[48,49,50,51],"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":54,"createTime":5,"id":55,"options":56,"question":61,"source":25,"type":26},[],295579948,[57,58,59,60],"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","下列关于收入类账户的描述,哪一项是正确的",{"answer":63,"createTime":5,"id":64,"options":65,"question":68,"source":25,"type":26},[],295579949,[22,20,66,67],"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":70,"createTime":5,"id":6,"options":71,"question":14,"source":25,"type":72},[],[8,9],3,{"answer":74,"createTime":5,"id":75,"options":76,"question":77,"source":25,"type":72},[],295579951,[8,9],"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":25,"type":72},[],295579952,[8,9],"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":25,"type":72},[],295579953,[8,9],"销售费用属于资产类账户,期末余额在借方"]