[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fcqGGTuNYh4NPQVHE_H8affDew4DSCHFF9UlxjonmNQQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":62},[],"2026-01-16 01:04:38",313102194,[8,9,10,11],"财务费用","销售费用","制造费用","管理费用",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},14,"02db06dec1c08de4ea6d904a6c4b14c8","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F65b69c394d04cb4c21c4a6dd2001738c.png","会计基础与实务1","e8f4b7cb8dab46728d12b78f9edfff86","4.5","分配企业专设销售机构人员本月应付职工薪酬,应借记的账户是( )",[21,32,41,50,59,63,69,78,87,96],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],313102190,[25,26,27,28],"销售产品尚未收到的货款","销售产品时代客户垫付的运费","预付给供货单位的购货款","销售产品时应向客户收取的增值税","应通过&quot;应收账款&quot;账户核算的有( )","v1",1,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],313102191,[36,37,38,39],"单独设&quot;预收账款&quot;账户,预收货款时记入&quot;预收账款&quot;账户的贷方","不单设&quot;预收账款&quot;账户,预收货款时记入&quot;应付账款&quot;账户的贷方","不单设&quot;预收账款&quot;账户,预收货款时记入&quot;应收账款&quot;账户的贷方","不单设&quot;预收账款&quot;账户,预收货款时记入&quot;预付账款&quot;账户的贷方","对于预收货款的会计处理,下列做法中可以选择釆用的有( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":30,"type":31},[],313102192,[45,46,47,48],"行政管理人员工资支出","广告费支出","固定资产安装工人工资支出","专设销售机构的职工工资支出","下列各项中,应确认为期间费用的有( )",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":30,"type":31},[],313102193,[54,55,56,57],"车间固定资产计提的折旧","车间固定资产的维修费","管理用固定资产计提的折旧","管理用固定资产的维修费","企业发生的下列费用中,应计入管理费用的有( )",{"answer":60,"createTime":5,"id":6,"options":61,"question":19,"source":30,"type":62},[],[8,9,10,11],0,{"answer":64,"createTime":5,"id":65,"options":66,"question":68,"source":30,"type":62},[],313102195,[10,11,67,9],"生产成本","车间固定资产修理费应当记入( )账户",{"answer":70,"createTime":5,"id":71,"options":72,"question":77,"source":30,"type":62},[],313102196,[73,74,75,76],"包装物出租收入","材料销售收入","销售商品收入","转让无形资产使用权收入","下列各项中,属于制造企业的主营业务收入的是( )",{"answer":79,"createTime":5,"id":80,"options":81,"question":86,"source":30,"type":62},[],313102197,[82,83,84,85],"借:库存商品 60 000 贷:生产成本 60 000","借:主营业务成本 60 000 贷:库存商品 60 000","借:主营业务成本 60 000 贷:主营业务收入 60 000","借:本年利润 60 000 贷:主营业务成本 60 000","企业结转本期已售产品的成本60 000元,应作的会计分录是( )",{"answer":88,"createTime":5,"id":89,"options":90,"question":95,"source":30,"type":62},[],313102198,[91,92,93,94],"420 000","440 000","430 000","450 000","某企业当月发生费用如下:(1)产品广告费支出250 000元;(2)业务招待费25 000元;(3)行政管理部门办公及其他费用150 000元;(4)车间的水电费20 000元;(5)银行存款利息收入5 000元.则该企业当月的期间费用为( )元",{"answer":97,"createTime":5,"id":98,"options":99,"question":104,"source":30,"type":62},[],313102199,[100,101,102,103],"15 000","16200","15200","19200","某企业本月支付厂部管理人员工资15 000元,预支厂部半年(含本月)修理费1 200元,支付生产车间本月保险费3000元,该企业本月管理费用发生额为( )元.(不考虑增值税)"]