[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fIrtEc1VqbFOpYzJPtEP9OEDLe5mht1fkZRfApfgIydQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":21,"type":22},[],"2026-05-12 07:11:28",367837271,[8,9,10,11],"现金收支预算","预计利润表","制造费用预算表","预计资产负债表",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","下列预算属于经营预算的是( )",[18,23,32,40,45,54,63,72,81,90],{"answer":19,"createTime":5,"id":6,"options":20,"question":16,"source":21,"type":22},[],[8,9,10,11],"v1",0,{"answer":24,"createTime":5,"id":25,"options":26,"question":31,"source":21,"type":22},[],367837274,[27,28,29,30],"销售预算","现金预算","材料采购预算","直接人工预算","下列预算中,属于财务预算的是( )",{"answer":33,"createTime":5,"id":34,"options":35,"question":39,"source":21,"type":22},[],367837276,[36,37,38,11],"专门决策预算","业务预算","财务预算","全面预算体系中的最后环节是( )",{"answer":41,"createTime":5,"id":42,"options":43,"question":44,"source":21,"type":22},[],367837279,[27,29,36,28],"下列各项中,综合性最强的预算是( )",{"answer":46,"createTime":5,"id":47,"options":48,"question":53,"source":21,"type":22},[],367837283,[49,50,51,52],"弹性预算法","增量预算法","零基预算法","滚动预算法","在下列预算法中,能够适应多种业务量水平并能克服固定预算方法缺点的是( )",{"answer":55,"createTime":5,"id":56,"options":57,"question":62,"source":21,"type":22},[],367837285,[58,59,60,61],"①②③④","①③②④","③①②④","②①③④","运用弹性预算法编制成本费用预算包括以下步骤:①确定适用的业务量范围;②选择业务量的计量单位;③确定成本与业务量的关系式;④计算各项预算成本.这四个步骤的正确顺序是( )",{"answer":64,"createTime":5,"id":65,"options":66,"question":71,"source":21,"type":22},[],367837288,[67,68,69,70],"人工成本费","材料成本费","职工培训费","折旧费","下列各费用预算项目中,最适宜采用零基预算编制方法的是( )",{"answer":73,"createTime":5,"id":74,"options":75,"question":80,"source":21,"type":22},[],367837291,[76,77,78,79],"不可避免费用","可避免费用","不可延缓费用","可延缓费用","运用零基预算法编制预算,需要逐项进行成本-效益分析的费用项目是( )",{"answer":82,"createTime":5,"id":83,"options":84,"question":89,"source":21,"type":22},[],367837294,[85,86,87,88],"增量预算","静态预算","固定预算","定期预算","在基期成本费用水平的基础上,结合预算期业务水平及有关降低成本的措施,通过调整有关费用项目而编制预算的方法是( )",{"answer":91,"createTime":5,"id":92,"options":93,"question":97,"source":21,"type":22},[],367837298,[88,94,95,96],"滚动预算","零基预算","弹性预算","随着预算执行不断补充预算,但始终保持一个固定预算期长度的预算编制方法的是( )"]