[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f2xwMLIRjoOV89GyImXK1oXWj4vUAD9uPqP0IJiNCyvM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":14,"related":15,"source":21,"type":22},[],"2026-05-20 15:15:36",379215534,[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","Unearned revenue is a liability that is recorded when customers pay in advance for products or services",[16,23,26,31,36,41,46,51,56,61],{"answer":17,"createTime":5,"id":18,"options":19,"question":20,"source":21,"type":22},[],379215533,[8,9],"Items such as sales receipts, checks, purchase orders, bills from suppliers, payroll records, and bank statements are examples of source documents","v1",3,{"answer":24,"createTime":5,"id":6,"options":25,"question":14,"source":21,"type":22},[],[8,9],{"answer":27,"createTime":5,"id":28,"options":29,"question":30,"source":21,"type":22},[],379215535,[8,9],"An account's balance is the difference between the total debits and total credits for the account, including any beginning balance",{"answer":32,"createTime":5,"id":33,"options":34,"question":35,"source":21,"type":22},[],379215536,[8,9],"In a double-entry accounting system, for each transaction at least two accounts are involved, with at least one debit and one credit, and the total amount debited must equal the total amount credited",{"answer":37,"createTime":5,"id":38,"options":39,"question":40,"source":21,"type":22},[],379215537,[8,9],"Increases in liability accounts are recorded as debits",{"answer":42,"createTime":5,"id":43,"options":44,"question":45,"source":21,"type":22},[],379215538,[8,9],"The balance sheet summarizes how equity changes over the reporting period",{"answer":47,"createTime":5,"id":48,"options":49,"question":50,"source":21,"type":22},[],379215539,[8,9],"Debtors are individuals and organizations that have rights to receive payments from a company",{"answer":52,"createTime":5,"id":53,"options":54,"question":55,"source":21,"type":22},[],379215540,[8,9],"A journal gives a complete record of each transaction in one place and shows the debits and credits for each transaction",{"answer":57,"createTime":5,"id":58,"options":59,"question":60,"source":21,"type":22},[],379215541,[8,9],"The amount of net income is added on the statement of owner's equity",{"answer":62,"createTime":5,"id":63,"options":64,"question":65,"source":21,"type":22},[],379215542,[8,9],"Higher financial leverage means greater risk because liabilities must be repaid and often require regular interest payments"]