[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fDETL2NEt0m3yK7vhajUTClmLAwT16EwpmAsYvWWc2Qc":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",379215164,[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","Trekker Bikes' current assets are $540 million and its current liabilities are $450 million. Its current ratio is 0.63",[16,23,28,33,38,43,48,53,56,61],{"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":30,"options":31,"question":32,"source":21,"type":22},[],379215159,[8,9],"The closing process is a step in the accounting cycle that prepares certain accounts for the next accounting period",{"answer":34,"createTime":5,"id":35,"options":36,"question":37,"source":21,"type":22},[],379215160,[8,9],"The Income Summary account is a permanent account that will be carried forward period after period",{"answer":39,"createTime":5,"id":40,"options":41,"question":42,"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":44,"createTime":5,"id":45,"options":46,"question":47,"source":21,"type":22},[],379215162,[8,9],"The accounting cycle refers to the sequence of steps used in preparing the work sheet",{"answer":49,"createTime":5,"id":50,"options":51,"question":52,"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":54,"createTime":5,"id":6,"options":55,"question":14,"source":21,"type":22},[],[8,9],{"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"]