[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$ft-F6COW9ANq-oJppLzsCn2ei7x10jQlKQQhOwCiD8f4":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-01-01 08:06:02",297580031,[8,9,10,11],"票据贴现","票据到期价值","票据面值加应计利息","票据面值",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","&quot;应收票据&quot;科目应按( )做账",[18,29,32,41,50,59,68,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],297580030,[22,23,24,25],"应收票据","银行存款","应付票据","应收账款","企业将销售商品收到的银行承兑汇票背书转让给其他企业,用于支付购买原材料的价款,应贷记的科目是( )","v1",0,{"answer":30,"createTime":5,"id":6,"options":31,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":27,"type":28},[],297580032,[36,37,38,39],"12 100","11 000","12 300","10 800","远洋公司为一般纳税人,从外地购入原材料一批,取得的增值税专用发票上注明材料价格为10 000元,增值税为1 300元,另支付运费800元,支付装卸费200元,不考虑其他相关税费,该材料的采购成本为( )元",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":27,"type":28},[],297580034,[45,46,47,48],"购买存货发生的运杂费","购入存货时支付的增值税进项税额","入库前的挑选整理费","购买存货发生的进口关税","企业为一般纳税人,下列各项支出中不计入存货成本的有( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":27,"type":28},[],297580036,[54,55,56,57],"280","269","274","275","某企业&quot;应收账款&quot;明细科目借方余额为300万元,相应的&quot;坏账准备&quot;科目贷方余额为20万元,本月实际发生坏账损失6万元.2021年12月31日经减值测试,该企业应补提坏账准备11万元.假定不考虑其他因素,2021年12月31日该企业资产负债表&quot;应收账款&quot;项目的金额为( )万元",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],297580038,[63,64,65,66],"长期股权投资","无形资产","存货","在建工程","下列资产计提减值准备后价值又得以恢复,应在原计提的减值准备金额内,按恢复增加的金额予以转回的是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],297580040,[72,73,74,75],"不扣除现金折扣和商业折扣的金额","扣除现金折扣和商业折扣的金额","扣除商业折扣但包括现金折扣的金额","扣除现金折扣但包括商业折扣的金额","在有商业折扣的情况下,企业购入存货的入账价值是指( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],297580042,[81,82,83,84],"借记&quot;应付账款&quot;科目10 000元","借记&quot;应付账款&quot;科目7 840元","贷记&quot;银行存款&quot;科目7 840元","贷记&quot;银行存款&quot;科目10 000元","某企业赊购某商品,商品报价为10 000元,商业折扣为20%,现金折扣为2%,企业在折扣期间付款时,应( )",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],297580044,[90,91,92,93],"谨慎性","客观性","可比性","重要性","存货期末计价采用成本与可变现净值孰低法,体现的会计核算信息质量的要求是( )",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],297580046,[99,100,101,102],"转作管理费用","冲减坏账准备","转作应收账款","冲减营业收入","超过承兑期收不回的应收票据,应( )"]