[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fiA6qmH3MO1uw8Nuaj8Yb52wF0CK5fr40n5uz-S8rKiU":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":64},[],"2026-01-06 09:36:46",304298941,[8,9,10,11],"基本准则","具体准则","应用指南","解释",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","企业会计准则体系包括( )",[18,29,37,46,55,65,72,75,84,92],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],304298935,[22,23,24,25],"可理解性","持续经营","相关性","实质重于形式","下列选项中,不属于我国会计信息质量要求的是( )","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":36,"source":27,"type":28},[],304298936,[24,33,34,35],"可靠性","及时性","重要性","甲公司于20&times;3年1月购入一批材料,3月入账,该事项违背了( )的会计信息质量要求",{"answer":38,"createTime":5,"id":39,"options":40,"question":45,"source":27,"type":28},[],304298937,[41,42,43,44],"所有者权益","资产","费用","负债","是指企业过去的交易或者事项形成的、预期会导致经济利益流出企业的现时义务",{"answer":47,"createTime":5,"id":48,"options":49,"question":54,"source":27,"type":28},[],304298938,[50,51,52,53],"公允价值","现值","重置成本","历史成本","在( )计量下,资产按照现在购买相同或者相似资产所需支付的现金或者现金等价物的金额计量",{"answer":56,"createTime":5,"id":57,"options":58,"question":63,"source":27,"type":64},[],304298939,[59,60,61,62],"与该义务有关的经济利益很可能流出企业","该资源的成本或者价值能够可靠地计量","与该资源有关的经济利益很可能流入企业","未来流出的经济利益的金额能够可靠地计量","凡是符合资产定义的资源,在同时满足( )条件时,能够确认为资产",1,{"answer":66,"createTime":5,"id":67,"options":68,"question":71,"source":27,"type":64},[],304298940,[53,50,69,70],"可变现净值","货币计量","会计要素计量属性有( )",{"answer":73,"createTime":5,"id":6,"options":74,"question":16,"source":27,"type":64},[],[8,9,10,11],{"answer":76,"createTime":5,"id":77,"options":78,"question":83,"source":27,"type":64},[],304298942,[79,80,81,82],"季度","月份","旬","年度","根据企业会计准则,企业的会计分期可划分为( )",{"answer":85,"createTime":5,"id":86,"options":87,"question":90,"source":27,"type":91},[],304298943,[88,89],"正确","错误","财务会计报告应当向会计信息使用者提供决策有用的信息",3,{"answer":93,"createTime":5,"id":94,"options":95,"question":96,"source":27,"type":91},[],304298944,[88,89],"企业在对会计要素进行计量时,一般应当采用公允价值计量"]