[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fzD4ntPDJ6kH0nyytaqX6_IBM5th0Vo0FTKk_LrjV7BI":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":29,"type":72},[],"2026-05-02 00:06:48",356598342,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},12,"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","f3b772f19e8a4e8cafa48dd9988308e8","第4章章节测验","受取手形は収益ではなく、資産の科目です.",[19,31,40,49,58,67,73,78,83,86],{"answer":20,"createTime":21,"id":22,"options":23,"question":28,"source":29,"type":30},[],"2026-05-02 00:06:43",356598334,[24,25,26,27],"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":32,"createTime":21,"id":33,"options":34,"question":39,"source":29,"type":30},[],356598335,[35,36,37,38],"(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","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( )",{"answer":41,"createTime":21,"id":42,"options":43,"question":48,"source":29,"type":30},[],356598336,[44,45,46,47],"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":50,"createTime":21,"id":51,"options":52,"question":57,"source":29,"type":30},[],356598337,[53,54,55,56],"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":59,"createTime":21,"id":60,"options":61,"question":66,"source":29,"type":30},[],356598338,[62,63,64,65],"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":68,"createTime":5,"id":69,"options":70,"question":71,"source":29,"type":72},[],356598339,[8,9],"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":74,"createTime":5,"id":75,"options":76,"question":77,"source":29,"type":72},[],356598340,[8,9],"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":79,"createTime":5,"id":80,"options":81,"question":82,"source":29,"type":72},[],356598341,[8,9],"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":84,"createTime":5,"id":6,"options":85,"question":17,"source":29,"type":72},[],[8,9],{"answer":87,"createTime":5,"id":88,"options":89,"question":90,"source":29,"type":30},[],356598343,[24,25,26,27],"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."]