[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fTCsx7wQYWqLDMrz6zXwO78tt2Ju41Q29fb9Zt7xSVQM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2026-05-20 11:27:30",378941164,[8,9,10,11],"借:固定资产 50000 贷:实收资本 50000","借:固定资产 50000 贷:营业外收入 50000","借:银行存款 50000 贷:实收资本 50000","借:银行存款 50000 贷:营业外收入 50000",{"courseId":13,"courseImg":14,"courseName":15},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","接受北方公司捐赠设备一台价值50000元.交付使用",[18,29,38,47,56,65,74,83,92,95],{"answer":19,"createTime":5,"id":20,"options":21,"question":26,"source":27,"type":28},[],378941156,[22,23,24,25],"借:实收资本 180000 贷:银行存款 180000","借:银行存款 180000 贷:实收资本 180000","借:银行存款 180000 贷:资本公积 180000","借:资本公积 180000 贷:实收资本 180000","接受宏达公司投资现款180000元,存入银行","v1",0,{"answer":30,"createTime":5,"id":31,"options":32,"question":37,"source":27,"type":28},[],378941157,[33,34,35,36],"借:实收资本 480000 贷:无形资产 480000","借:银行存款 480000 贷:实收资本 480000","借:无形资产 480000 贷:银行存款 480000","借:无形资产 480000 贷:实收资本 480000","接受南方公司投资一项专利权价值480000元",{"answer":39,"createTime":5,"id":40,"options":41,"question":46,"source":27,"type":28},[],378941158,[42,43,44,45],"借:实收资本 58000 贷:银行存款 50000 资本公积 8000","借:银行存款 58000 贷:注册资本 50000 资本公积 8000","借:银行存款 58000 贷:实收资本 50000 资本公积 8000","借:银行存款 58000 贷:注册资本 50000 实收资本 8000","接受南方公司投资580000元.其中500000元为注册资本.存入银行",{"answer":48,"createTime":5,"id":49,"options":50,"question":55,"source":27,"type":28},[],378941159,[51,52,53,54],"借:银行存款 300000 贷:长期借款 300000","借:银行存款 300000 贷:银行借款 300000","借:银行存款 300000 贷:短期借款 300000","借:银行存款 300000 贷:短期负债 300000","从银行取得3个月期限贷款300000元.存入银行",{"answer":57,"createTime":5,"id":58,"options":59,"question":64,"source":27,"type":28},[],378941160,[60,61,62,63],"借:短期借款 200000 贷:银行存款 200000","借:银行存款 200000 贷:短期借款 200000","借:短期负债 200000 贷:银行存款 200000","借:银行借款 200000 贷:银行存款 200000","归还银行贷款200000元",{"answer":66,"createTime":5,"id":67,"options":68,"question":73,"source":27,"type":28},[],378941161,[69,70,71,72],"借:银行存款 69000 应交税费-应交增值税(进)10200 贷:固定资产 79200","借:固定资产 69000 应交税费-应交增值税(进)10200 贷:银行存款 79200","借:固定资产 79720 贷:银行存款 69000 应交税费-应交增值税(进) 10200","借:固定资产 69000 贷:银行存款 69000","购入设备一台,价值60000元,发生运费9000元,均以存款支付,设备当即交付使用",{"answer":75,"createTime":5,"id":76,"options":77,"question":82,"source":27,"type":28},[],378941162,[78,79,80,81],"借:固定资产 600000 贷:建设费 600000","借:建设费 600000 贷:在建工程 600000","借:固定资产 600000 贷:工程物资 600000","借:固定资产 600000 贷:在建工程 600000","办公楼建设完工交付使用,共发生建设费600000元",{"answer":84,"createTime":5,"id":85,"options":86,"question":91,"source":27,"type":28},[],378941163,[87,88,89,90],"借:固定资产 69500 应交税费-应交增值税(进) 11730 贷:银行存款 81230","借:在建工程 69500 应交税费-应交增值税(进) 11730 贷:银行存款 81230","借:银行存款 69500 应交税费-应交增值税(进) 11730 贷:固定资产 81230","借:在建工程 69500 贷:银行存款 69500","购入需要安装的设备一台,价款69000元,运杂费500元,款项通过银行支付.设备投入安装",{"answer":93,"createTime":5,"id":6,"options":94,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":96,"createTime":5,"id":97,"options":98,"question":103,"source":27,"type":28},[],378941165,[99,100,101,102],"借:在建工程 3000 贷:原材料&mdash;甲材料 3000","借:固定资产 3000 贷:原材料&mdash;甲材料 3000","借:在建工程 3000 贷:工程物资&mdash;甲材料 3000","借:原材料&mdash;甲材料 3000 贷:在建工程 3000","安装设备领用甲材料3000元"]