[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$ffmNcFg9NOrPQUi8iNpdViFcJZ0KhiSjB-wejIg_ttvQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":26,"type":73},[],"2026-03-28 17:50:38",330491807,[8,9,10,11],"本当に","雪ちゃん","高い","日本語レベル",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","_____の_____は ★ _____ですね",[18,28,33,38,43,48,53,58,63,68],{"answer":19,"createTime":20,"id":21,"options":22,"question":25,"source":26,"type":27},[],"2026-01-04 09:01:13",300747091,[23,24],"正确","错误","企业发行债券时,按照实际收到的金额借记"银行存款"等科目,按债券票面金额贷记"应付债券 —— 面值"科目,两者的差额记入"应付债券 —— 利息调整"科目.( )","v1",3,{"answer":29,"createTime":20,"id":30,"options":31,"question":32,"source":26,"type":27},[],300747092,[23,24],"长期借款借方登记长期借款本息的增加额.( )",{"answer":34,"createTime":20,"id":35,"options":36,"question":37,"source":26,"type":27},[],300747093,[23,24],"对外销售的应税产品应缴纳的资源税记入"税金及附加"科目,自产自用应税产品应该缴纳的资源税应记入"生产成本"或"制造费用"等科目中.( )",{"answer":39,"createTime":20,"id":40,"options":41,"question":42,"source":26,"type":27},[],300747094,[23,24],"利润表中的"管理费用"项目可以反映无形资产研发期间不满足资本化的支出. ( )",{"answer":44,"createTime":20,"id":45,"options":46,"question":47,"source":26,"type":27},[],300747095,[23,24],"一般纳税人销售货物满足收入确认条件,但尚未发生增值税纳税义务的,应确认"应交税费——待转销项税额".( )",{"answer":49,"createTime":20,"id":50,"options":51,"question":52,"source":26,"type":27},[],300747096,[23,24],"企业缴纳的车船税,应于发生时计入管理费用. ( )",{"answer":54,"createTime":20,"id":55,"options":56,"question":57,"source":26,"type":27},[],300747097,[23,24],"如果财务报告能够满足企业投资者的会计信息需要,也会同样适用其他使用者的大部分信息需求.( )",{"answer":59,"createTime":20,"id":60,"options":61,"question":62,"source":26,"type":27},[],300747098,[23,24],"增值税小规模纳税人购进生产设备取得的增值税专用发票上注明的增值税税额,应计入设备入账成本.( )",{"answer":64,"createTime":20,"id":65,"options":66,"question":67,"source":26,"type":27},[],300747099,[23,24],"企业采用支付手续费方式委托代销,双方约定,受托方没有售出的商品须退回给委托方,同时,委托方有权要求收回商品或将其销售给其他的客户,这种情况下,委托方应将支付的手续费计入其他业务成本.( )",{"answer":69,"createTime":20,"id":70,"options":71,"question":72,"source":26,"type":27},[],300747100,[23,24],"企业应当在附注中披露采用的所有的会计政策和会计估计.( )",0]