[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fA80h0ZrpkCdfGwXUf12JhpDZS6XkOmy4TYvJJmnR9j4":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-05-16 20:40:25",373576966,[8,9,10,11],"增加发生额","减少发生额","增加或減少发生额","以上都不对",{"courseId":13,"courseImg":14,"courseName":15},"b7aee07a254aa60b7c08286a3b0eafbc","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F7d9c1cbc6a882a06fbf09bf7c35ede92.png","会计学基础","费用成本类账户借方登记( )",[18,29,38,47,56,65,73,82,91,100],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],373576948,[22,23,24,25],"会计年度","会计主体","持续经营","会计分期","作为会计核算的基本前提,就是将一个会计主体持续的生产经营活动划分为若干个相等的会计期间","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],373576949,[33,34,35,36],"库存商品","主营业务成本","本年利润","生产成本","结转已销售产品的生产成本时,应贷记( )账户",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],373576951,[42,43,44,45],"销售原材料的成本","租出固定资产折旧","处置固定资产净损失","无法收回的应收账款","在下列项中属于营业外支出的是( )",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],373576954,[51,52,53,54],"试算不平衡,但会计记录正确","试算平衡,但会计记录不正确","试算不平衡,会计记录不正确","试算平衡,会计记录正确","期末编制试算平衡表后,下列说法正确的是( )",{"answer":57,"createTime":5,"id":58,"options":59,"question":64,"source":27,"type":28},[],373576955,[60,61,62,63],"资产增加负债减少","资产负债同减","资产和负债同增","资产减少负债增加","用银行存款归还应付账款的经济业务属于( )",{"answer":66,"createTime":5,"id":67,"options":68,"question":72,"source":27,"type":28},[],373576958,[69,70,11,71],"月末借方余额58万元","本期货方发生额58万元","月末货方余额 58万元","某企业本月发生管理费用开支计58万元,月末应结平"管理费用"账户,则"管理费用"账户( )",{"answer":74,"createTime":5,"id":75,"options":76,"question":81,"source":27,"type":28},[],373576960,[77,78,79,80],"4000 元","1000 元","3000 元","2000 元","某企业"制造费用"共计6 000 元,月末按工时在甲、乙两种产品之间进行分配.其中甲 产品10 000工时,乙产品20 000工时,则甲产品应分配的制造费用为( )",{"answer":83,"createTime":5,"id":84,"options":85,"question":90,"source":27,"type":28},[],373576962,[86,87,88,89],"资产、负债、共同、所有者权益、成本、利润等六类","资产、负债、共同、所有者权益、成本、损益等六类","资产、负债、共同、所有者权益、收入、费用等六类","资产、负债、共同、所有者权益、利润、损益等六类","会计科目按其所反映的会计对象具体内容可分为( )",{"answer":92,"createTime":5,"id":93,"options":94,"question":99,"source":27,"type":28},[],373576964,[95,96,97,98],""未分配利润"和"其他转入"有余额","所有明细账都有余额","只有"未分配利润"有余额","所有明细账都没有余额","年终转账后,"利润分配"账户明细账余额的情况是( )",{"answer":101,"createTime":5,"id":6,"options":102,"question":16,"source":27,"type":28},[],[8,9,10,11]]