[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fexVRERqwqhFvLSvJo5MXlzfYUO8QnUybuDlrZFaZbW8":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2026-04-14 07:39:13",340038605,[8,9,10,11],"划线更正法","红字更正法","补充登记法","红字冲销法",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},12,"06e0dda39af1a390646406dadefca815","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F31fffd9b1ab8ed93a1abd0aec5eb6142.jpg","财务分析基础","c5e30b76eff9416ebefa678e119be8c2","5.2随堂练习","记账之后,发现记账凭证中将20000元误写为2000元,会计科目名称及应记方向无误,应采用的错账更正方法是( )",[21,32,41,47,56,59,68,77,87,96],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],340038601,[25,26,27,28],"经济业务","会计凭证","会计分录","会计科目","登记会计账簿的依据是( )","v1",0,{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":30,"type":31},[],340038602,[36,37,38,39],"三栏式","多栏式","数量金额式","横线登记式",""管理费用"明细账应采用( )",{"answer":42,"createTime":5,"id":43,"options":44,"question":46,"source":30,"type":31},[],340038603,[8,9,10,45],"重填记账凭证法","企业生产车间因生产产品领用材料10000元,在填制记账凭证时,将借方科目记为"管理费用"并已登记入账,应采用的错账更正方法是( )",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":30,"type":31},[],340038604,[51,52,53,54],"库存现金总账","银行存款日记账","原材料明细账","应付票据登记簿","下列各账簿中,必须逐日逐笔登记的是( )",{"answer":57,"createTime":5,"id":6,"options":58,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":30,"type":31},[],340038606,[63,64,65,66],"订本账簿","三栏式账簿","分类账簿","数量金额式账簿","库存商品明细账一般都采用( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":30,"type":31},[],340038607,[72,73,74,75],"日记账","总分类账簿","备查账簿","联合账簿","对某些在序时账簿和分类账簿等主要账簿中都不予登记或登记不够详细的经济业务事项进行补充登记时使用的账簿称为( )",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":30,"type":86},[],340038608,[81,82,83,84],"为防止篡改,文字书写要占满格","数字书写一般要占格距的1\u002F2","将登记中不慎出现的空页撕毁","根据红字冲账的记账凭证,用红字冲销错误记录","下列不符合登记账簿要求的有( )",1,{"answer":88,"createTime":5,"id":89,"options":90,"question":95,"source":30,"type":86},[],340038609,[91,92,93,94],"结算有关账户的本期发生额及期末余额","编制试算平衡表","清点库存现金","按照权责发生制对有关账项进行调整","下列内容中,属于结账工作的有( )",{"answer":97,"createTime":5,"id":98,"options":99,"question":104,"source":30,"type":86},[],340038610,[100,101,102,103],"在不设借贷等栏的多栏式账页中,登记减少数","按照红字冲账的记账凭证,冲销错误记录","在三栏式账户的余额栏前,如未印明余额方向,在余额栏内登记负数余额","根据国家统一的会计制度的规定可以用红字登记的其他会计记录","下列情况中,可以用红色墨水记账的有( )"]