[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fRMQBdBVC4aFx_nCfPCkQYD5aQd1ZmOMopd2u5bsNFXY":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":27,"type":28},[],"2026-05-02 00:06:48",356598343,[8,9,10,11],"650,000","680,000","580,000","520,000",{"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","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.",[21,29,38,47,56,65,73,78,83,88],{"answer":22,"createTime":23,"id":24,"options":25,"question":26,"source":27,"type":28},[],"2026-05-02 00:06:43",356598334,[8,9,10,11],"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":30,"createTime":23,"id":31,"options":32,"question":37,"source":27,"type":28},[],356598335,[33,34,35,36],"(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":39,"createTime":23,"id":40,"options":41,"question":46,"source":27,"type":28},[],356598336,[42,43,44,45],"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":48,"createTime":23,"id":49,"options":50,"question":55,"source":27,"type":28},[],356598337,[51,52,53,54],"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":57,"createTime":23,"id":58,"options":59,"question":64,"source":27,"type":28},[],356598338,[60,61,62,63],"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":66,"createTime":5,"id":67,"options":68,"question":71,"source":27,"type":72},[],356598339,[69,70],"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":74,"createTime":5,"id":75,"options":76,"question":77,"source":27,"type":72},[],356598340,[69,70],"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":27,"type":72},[],356598341,[69,70],"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":85,"options":86,"question":87,"source":27,"type":72},[],356598342,[69,70],"受取手形は収益ではなく、資産の科目です.",{"answer":89,"createTime":5,"id":6,"options":90,"question":19,"source":27,"type":28},[],[8,9,10,11]]