[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f95JMV655kt35r7lQ4gqKAJYoqqvcJWvPRq4wajIKc54":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":14,"related":15,"source":21,"type":22},[],"2026-05-20 15:15:27",379215159,[8,9],"正确","错误",{"courseId":11,"courseImg":12,"courseName":13},"53e1d2ef4961cca8eea3e23969ad2cb9","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F03a579384a6dc297c89809b582fcc767.png","默认课程","The closing process is a step in the accounting cycle that prepares certain accounts for the next accounting period",[16,23,28,31,36,41,46,51,56,61],{"answer":17,"createTime":5,"id":18,"options":19,"question":20,"source":21,"type":22},[],379215157,[8,9],"Revenue and expense accounts are permanent accounts and should not be closed at the end of the accounting period","v1",3,{"answer":24,"createTime":5,"id":25,"options":26,"question":27,"source":21,"type":22},[],379215158,[8,9],"Closing entries result in permanent account balances being transferred into net income or net loss for the period ending",{"answer":29,"createTime":5,"id":6,"options":30,"question":14,"source":21,"type":22},[],[8,9],{"answer":32,"createTime":5,"id":33,"options":34,"question":35,"source":21,"type":22},[],379215160,[8,9],"The Income Summary account is a permanent account that will be carried forward period after period",{"answer":37,"createTime":5,"id":38,"options":39,"question":40,"source":21,"type":22},[],379215161,[8,9],"Closing entries are necessary so that balance sheet accounts will begin each period with a zero balance",{"answer":42,"createTime":5,"id":43,"options":44,"question":45,"source":21,"type":22},[],379215162,[8,9],"The accounting cycle refers to the sequence of steps used in preparing the work sheet",{"answer":47,"createTime":5,"id":48,"options":49,"question":50,"source":21,"type":22},[],379215163,[8,9],"Intangible assets are long-term assets that have physical form and are used to produce or sell products and services",{"answer":52,"createTime":5,"id":53,"options":54,"question":55,"source":21,"type":22},[],379215164,[8,9],"Trekker Bikes' current assets are $540 million and its current liabilities are $450 million. Its current ratio is 0.63",{"answer":57,"createTime":5,"id":58,"options":59,"question":60,"source":21,"type":22},[],379215165,[8,9],"The work sheet is a required report made available to external decision makers",{"answer":62,"createTime":5,"id":63,"options":64,"question":65,"source":21,"type":22},[],379215166,[8,9],"After posting the entries to close all revenue and expense accounts, Marker Company's Income Summary account has a credit balance of $6,000, and its Marker, Withdrawals account has a debit balance of $2,500. These balances indicate that net income for the current accounting period amounted to $3,500"]