[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fV0UpzngNyuky5PvJYmiOXhKWq_5YkU24OTNEZloRqnE":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-01-04 13:46:01",301080419,[8,9,10,11],"200","300","500","100",{"courseId":13,"courseImg":14,"courseName":15},"04dd72092260c06053ddabd5946b683b","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F4f44bd7d78dbae7009c13ff0d41f8547.jpg","中级会计实务二","甲公司和乙公司签订不可撤销合同购买10件商品,合同的价格是每件100元.甲公司购买的商品卖给丙公司,合同约定的单价是80元,市场上同类商品每件为70元.如果甲公司单方撤销合同,应支付的违约金为300元,商品尚未购入.在满足预计负债的确认条件下,甲公司应确认预计负债的金额为( )元",[18,29,38,41,50,59,68,77,85,92],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],301080417,[22,23,24,25],"管理费用20 000","营业外支出20 000","管理费用10 000","营业外支出10 000","M企业因提供债务担保而确认了金额为30 000元的一项负债,同时基本确定可以从第三方获得金额为10 000元的补偿.在这种情况下,M企业应在利润表中反映( )元","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],301080418,[33,34,35,36],"320","170","272","122","甲公司2×24年12月公布了一项关闭C产品生产线的重组计划,重组计划预计发生下列支出:因辞退员工将支付补偿款100万元;因撤销厂房租赁合同将支付违约金20万元;因将用于C产品生产的固定资产等转移至其他车间使用将发生运输费2万元;因对留用员工进行培训将发生支出2万元;因推广新款A产品将发生广告费用100万元;用于C产品生产的固定资产发生减值损失50万元.2×24年度甲公司因上述事项导致当年利润总额减少的金额为( )万元",{"answer":39,"createTime":5,"id":6,"options":40,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":27,"type":28},[],301080420,[45,46,47,48],"3","9","10","15","M公司为2×24年新成立的企业.2×24年该公司分别销售A产品1万件和B产品2万件,销售单价分别为100元和50 元.公司向购买者承诺提供2年的免费保修服务.预计保修期内将发生的保修费在销售额的3%~7%之间,且这个区间内每个金额发生的可能性相同.2×18年实际发生保修费1万元.假定无其他或有事项,则M公司2×24年末资产负债表"预计负债"项目的余额为( )万元.",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":27,"type":28},[],301080421,[54,55,56,57],"不能确认负债,作为或有负债在报表附注中披露","不能确认负债,也不需要在报表附注中披露","确认预计负债105万元,同时在报表附注中披露有关信息","确认预计负债108万元,同时在报表附注中披露有关信息","A公司2×24年8月收到法院通知其被某单位提起诉讼,要求A公司赔偿违约造成的经济损失130万元,至本年年末,法院尚未作出判决.A公司对于此项诉讼,预计有51%的可能性败诉,如果败诉需支付的赔偿金额在90万元 ~120万元之间,且该区间内每个金额发生的可能性相同,并支付诉讼费用3万元.A公司2×24年12月31日需要作的处理是( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],301080422,[63,64,65,66],"-500","0","550","50","B公司于2×24年10月被A公司起诉,A公司要求B公司赔偿800万元.在应诉过程中,B公司发现乙公司应当承担连带责任,对B公司予以补偿.2×24年年末,根据律师的意见,B公司认为对A公司予以赔偿的可能性为70%,最有可能发生的赔偿金额为500万元;从乙公司获得的补偿基本确定能收到,最有可能获得的赔偿金额为550万元.不考虑其他因素,该事项对B公司2×24年度损益的影响金额为( )万元",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],301080423,[72,73,74,75],"亏损合同","产品质量保证","未来可能发生的经营亏损","重组义务","下列事项中,不属于或有事项的是( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":84,"source":27,"type":28},[],301080424,[81,82,83,64],"900","20","920","甲公司涉及一起诉讼.根据类似的经验以及公司所聘请律师的意见判断,甲公司在该起诉讼案中胜诉的可能性为45%,败诉的可能性为55%.如果败诉,将要赔偿900万元,另需承担诉讼费20万元.在这种情况下,甲公司应确认的负债金额应为( )万元",{"answer":86,"createTime":5,"id":87,"options":88,"question":91,"source":27,"type":28},[],301080425,[64,9,89,90],"120","180","甲公司因或有事项确认了一项预计负债300万元;同时,因该或有事项,甲公司还可以从乙公司获得赔偿180万元,且这项赔偿金额基本确定能收到.不考虑其他因素,该事项减少甲公司利润表中利润总额的金额为( )万元",{"answer":93,"createTime":5,"id":94,"options":95,"question":100,"source":27,"type":28},[],301080426,[96,97,98,99],"该事项应确认预计负债125万元","该事项不应确认资产130万元","该事项应确认资产5万元","该事项应确认预计负债127万元","2×24年12月3日,长江公司因其产品质量对赵某造成人身伤害,被赵某提起诉讼,要求赔偿150万元,至12月31日,法院尚未作出判决.长江公司预计该项诉讼很可能败诉,赔偿金额估计在100万元~150万元之间(该区间内各种结果发生的可能性相等),并且还需要支付诉讼费用2万元.考虑到已对该产品质量向保险公司投保,公司基本确定可从保险公司获得赔偿130万元,但尚未获得相关赔偿证明.下列处理中正确的是( )"]