[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fpUe7hlLuwU67SJwXnnPYiILgQ_SQbLVa-s8VSL3QA1g":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-01-14 03:43:15",311750250,[8,9,10,11],"单式凭证和复式凭证","通用凭证和专用凭证","收款凭证,付款凭证和转账凭证","一次凭证,累计凭证和汇总凭证",{"courseId":13,"courseImg":14,"courseName":15},"371b6d387a2753e18234d78ecffd3dad","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbb062ff6068e05b64e1dc4486da29b2a.jpg","金融企业会计","在会计实务中,记账凭证按照其所反映的经济内容不同,可以分为",[18,29,38,47,56,65,74,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],311750244,[22,23,24,25],"生产成本","本年利润","累计折旧","应付职工薪酬或原材料","下列科目中与"制造费用"科目不可能发生对应关系的是()","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],311750245,[33,34,35,36],"先记账、后付款","先付款、后记账","付款和记账同时进行","以上都对","现今付出业务应()、以免发生透支",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],311750246,[42,43,44,45],"根据企业的生产经营特点进行分类","根据企业的管理要求进行分类","按照企业经济业务的内容进行分类","根据企业编制报表的需要进行分类","企业总分类会计科目的分类标准是()",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],311750247,[51,52,53,54],"划收款","划付款","汇出行","汇入行","兑付银行汇票业务,属于电子汇划()业务",{"answer":57,"createTime":5,"id":58,"options":59,"question":64,"source":27,"type":28},[],311750248,[60,61,62,63],"中央银行","商业银行","商业银行客户","非银行金融机构","金融机构往来涉及的主体不包括()",{"answer":66,"createTime":5,"id":67,"options":68,"question":73,"source":27,"type":28},[],311750249,[69,70,71,72],"总账帐页上有关数字计算后填入","所属分户账借、贷方余额轧差后填入","所属分户账借、贷方余额分别加总后填入","所属分户账借、贷方余额直接超列","借、贷双方同时反映余额的总账,其当日余额应根据()",{"answer":75,"createTime":5,"id":6,"options":76,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],311750251,[81,82,83,84],"以"借"、"贷"作为记账符号的一种单式记账法","借贷记账法下,"借"表示增加,"贷"表示减少","借贷记账法下,账户的左方为贷方,右方为借方","是我国会计准则规定使用的记账方法","下列关于借贷记账法的表述,正确的是()",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],311750252,[90,91,92,93],"将汇票交还给贴现申请人","向贴现申请人收款","向承兑人收款","向出票人收款","贴现的商业承兑汇票到期,贴现银行收到退回的汇票,首先应当()",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],311750253,[99,100,101,102],"现金资产","贷款资产","固定资产","证券投资","业务是商业银行的主要资产业务之一,也是商业银行资金运用的主要形式"]