[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fMq85HJvYhoETmU2xsqKZStd9KWoJ_WDQ4zsfwOjGSSg":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":30,"type":31},[],"2026-05-02 00:06:43",356598335,[8,9,10,11],"(借方) 損益 480,000 (貸方)繰越利益剰余金 480,000","(借方)損益 480,000 (貸方)資 本 金 480,000","(借方)資本金 480,000 (貸方)当期純利益 480,000","(借方)繰越利益剰余金 480,000 (貸方)当期純利益 480,000",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},12,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","f3b772f19e8a4e8cafa48dd9988308e8","第4章章节测验","47.石川商店株式会社の当期決算において、当期純利益が480,000.次の仕訳が正しいのは( )",[21,32,35,44,53,62,71,76,81,86],{"answer":22,"createTime":5,"id":23,"options":24,"question":29,"source":30,"type":31},[],356598334,[25,26,27,28],"650,000","680,000","580,000","520,000","46.九州商店は商品期首在庫品は30,000円、当期商品の仕入高600,000円、期末商品棚卸高は50,000円.当期の売上原価は( )である","v1",0,{"answer":33,"createTime":5,"id":6,"options":34,"question":19,"source":30,"type":31},[],[8,9,10,11],{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":30,"type":31},[],356598336,[39,40,41,42],"51,000","25,500","12,750","21,250","48.決算(年一回、3月末)にあたり、購入後1年度目の備品(取得価額340,000円、耐用年数6年、残存価額は取得原価の10%)について、減価償却(定額法、直接法)を行う.この備品は当期10月1日に購入したものであり、減価償却は月割計算によること. 当期の減価償却費は( )円",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":30,"type":31},[],356598337,[48,49,50,51],"貸方に記入し、勘定科目は 仮受消費税","貸方に記入し、勘定科目は 仮払消費税","借方に記入し、勘定科目は 仮払消費税","借方に記入し、勘定科目は 仮受消費税","49.得意先伊勢産業株式会社にS商品1,684,800円(うち消費税額は124,800円)を販売し、代金の内500,000は以前受け取っていた手付金を充当し、残額は掛とした.なお消費税を税抜方式で処理する. 仕訳するとき、消費税の記帳について、正しいのは( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":30,"type":31},[],356598338,[57,58,59,60],"借方に記入し、勘定科目は 支払家賃","借方に記入し、勘定科目は 前払家賃","貸方に記入し、勘定科目は 支払家賃","貸方に記入し、勘定科目は 受取家賃","50.決算日には家賃の10か月分は620,000円を前払いとして計上した.整理の仕訳をする時、この10か月は家賃は( )",{"answer":63,"createTime":64,"id":65,"options":66,"question":69,"source":30,"type":70},[],"2026-05-02 00:06:48",356598339,[67,68],"正确","错误","店主が私用のため店のお金を使いましたが、決算の時に、戻し入れなかったので、引出金は費用として記入します.",3,{"answer":72,"createTime":64,"id":73,"options":74,"question":75,"source":30,"type":70},[],356598340,[67,68],"未払消費税を納付したとき、未払消費税は貸方に記入します.",{"answer":77,"createTime":64,"id":78,"options":79,"question":80,"source":30,"type":70},[],356598341,[67,68],"有価証券を買う場合に、売買手数料は支払手数料勘定科目を使って、借方に記入します.",{"answer":82,"createTime":64,"id":83,"options":84,"question":85,"source":30,"type":70},[],356598342,[67,68],"受取手形は収益ではなく、資産の科目です.",{"answer":87,"createTime":64,"id":88,"options":89,"question":90,"source":30,"type":31},[],356598343,[25,26,27,28],"46.九州商店は商品期首在庫品は30,000円、当期商品の仕入高600,000円、期末商品棚卸高は50,000円.当期の売上原価は( )である."]