[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fvjYhntqq-OImN2EdRp8_tvAndLfigiZazS0-BxlRTBk":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-03-17 06:19:16",324217335,[8,9,10,11],"政府债券投资者","企业的投资者","政府及其有关部门","人民代表大会",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","以下哪项是政府会计信息的最主要使用者",[18,29,38,46,49,58,66,71,76,81],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],324217332,[22,23,24,25],"实质重于形式","相关性","理解性","可靠性","在政府会计信息质量要求中,以下哪项是指政府会计确认、计量和报告更加看重经济业务的经济实质,而不是更加看重经济业务的法律形式","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],324217333,[33,34,35,36],"资产","费用","收入","利润","政府财务会计要素不包括",{"answer":39,"createTime":5,"id":40,"options":41,"question":45,"source":27,"type":28},[],324217334,[42,43,33,44],"预算收入","预算结余","预算支出","政府预算会计要素不包括",{"answer":47,"createTime":5,"id":6,"options":48,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":50,"createTime":5,"id":51,"options":52,"question":57,"source":27,"type":28},[],324217336,[53,54,55,56],"行政事业单位预算会计","行政事业单位财务会计","财政总预算会计","民间营利组织会计","政府会计不包括",{"answer":59,"createTime":5,"id":60,"options":61,"question":64,"source":27,"type":65},[],324217337,[62,63],"正确","错误","政府预算是按收付实现制基础编制的,因此,政府会计需要采用收付实现制基础核算预算收支的执行情况",3,{"answer":67,"createTime":5,"id":68,"options":69,"question":70,"source":27,"type":65},[],324217338,[62,63],"民间非营利组织在取得和运用财务资源时需要受到来自捐赠人、会费交纳人等财务资源提供者和其他利益相关者的约束",{"answer":72,"createTime":5,"id":73,"options":74,"question":75,"source":27,"type":65},[],324217339,[62,63],"在政府会计中,资产减去负债后的余额为所有者权益",{"answer":77,"createTime":5,"id":78,"options":79,"question":80,"source":27,"type":65},[],324217340,[62,63],"政府会计只需要核算预算执行情况.不需要核算组织的收入和费用以及资产和负债等情况",{"answer":82,"createTime":5,"id":83,"options":84,"question":85,"source":27,"type":65},[],324217341,[62,63],"政府会计需要如实反映经批准的预算的执行情况,以满足纳税人、社会公众及其代表等政府会计信息使用者对会计信息的需求"]