[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fRUpCPbhy5Eo_H7b7mqwMV5Uo_hWpYpHyz2ErDJHsMGo":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-05-07 19:57:26",361324457,[8,9,10,11],"蔡锡勇","蔡琦","蔡璋","潘序伦",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","是中国介绍西方借贷复式簿记的第一人",[18,29,32,41,50,59,68,77,86,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],361324454,[22,23,24,25],"龙门账","连环账谱","四柱清册","三脚账","是中国第一部介绍和研究西式簿记的专著","v1",0,{"answer":30,"createTime":5,"id":6,"options":31,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":33,"createTime":5,"id":34,"options":35,"question":40,"source":27,"type":28},[],361324458,[36,37,38,39],"1914年3月","1914年6月","1914年8月","1914年10月","北洋政府参政院议决将《会计条例》更名为《会计法》",{"answer":42,"createTime":5,"id":43,"options":44,"question":49,"source":27,"type":28},[],361324460,[45,46,47,48],"预算","收支","金库","特别会计","是《民三会计法》的核心部分",{"answer":51,"createTime":5,"id":52,"options":53,"question":58,"source":27,"type":28},[],361324461,[54,55,56,57],"《会计人员职权试行条例》","《总会计师条例》","《会计专业职务试行条例》","《会计人员管理办法》","1963年国务院颁布了( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":67,"source":27,"type":28},[],361324463,[63,64,65,66],"会计等式","钱物的收付","资金占用等于资金来源","复式记账法","增减记账法的理论基础是( )",{"answer":69,"createTime":5,"id":70,"options":71,"question":76,"source":27,"type":28},[],361324464,[72,73,74,75],"Longmen account","Chain ledger","Four column inventory","Tripod ledger","is the first monograph in China to introduce and study Western bookkeeping",{"answer":78,"createTime":5,"id":79,"options":80,"question":85,"source":27,"type":28},[],361324465,[81,82,83,84],"Cai Xiyong","Cai Qi","Cai Zhang","Pan Xulun","He is the first person in China to introduce Double-entry bookkeeping of western lending",{"answer":87,"createTime":5,"id":88,"options":89,"question":94,"source":27,"type":28},[],361324466,[90,91,92,93],"March 1914","June 1914","August 1914","October 1914","The Senate of the Beiyang government decided to change the name of the Accounting Regulations to the Accounting Law",{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],361324467,[99,100,101,102],"Budget","Revenue and expenditure","Treasury","Special accounting","is the core part of the Civil Third Accounting Law"]