[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fEwQY4W-Mitv2kaFoyUdG8qXYTq8QeBRhU0NqL-o6WjM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":24,"type":25},[],"2023-06-04 00:47:42",44675496,[8,9,10,11],"资本公积","实收资本","股本","盈余公积",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},17,"ae8c809a05a7216f3bf0de80b9d0c448","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fd9eaef8ea2690faba12fec4caf2d0cf6.jpg","会计学","f50c60ed6079410c9ff769d79f8d8234","5.1资金筹集业务的核算","股份有限公司可以超过股票票面金额的发行价格发行股份所得的溢价款应当计入( )",[21,26,35,44,51,58,67,76,85,94],{"answer":22,"createTime":5,"id":6,"options":23,"question":19,"source":24,"type":25},[],[8,9,10,11],"v1",0,{"answer":27,"createTime":5,"id":28,"options":29,"question":34,"source":24,"type":25},[],44675497,[30,31,32,33],"长期借款","短期借款","长期负债","流动负债","企业为维持正常的生产经营所需资金而向银行等金融机构临时借入的款项称为( )",{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":24,"type":25},[],44675498,[39,40,41,42],"财务费用","管理费用","营业外支出","投资收益","企业为日常周转所借入的短期借款的利息应记入( )",{"answer":45,"createTime":5,"id":46,"options":47,"question":50,"source":24,"type":25},[],44675499,[9,48,49,8],"所有者权益","留存收益","一般将企业所有者权益中的盈余公积和未分配利润称为( )",{"answer":52,"createTime":5,"id":53,"options":54,"question":57,"source":24,"type":25},[],44675500,[40,39,55,56],"固定资产","在建工程","为建造工程所介入的长期借款,在工程完工达到预定可使用状态之前发生的利息支出应计入( )",{"answer":59,"createTime":5,"id":60,"options":61,"question":66,"source":24,"type":25},[],44675501,[62,63,64,65],"弥补亏损","转账资本","分配鼓励","归还投资","资本公积的主要用途是( )",{"answer":68,"createTime":5,"id":69,"options":70,"question":75,"source":24,"type":25},[],44675502,[71,72,73,74],"&quot;营业外收入&quot;账户","&quot;盈余公积&quot;账户","&quot;资本公积&quot;账户","&quot;实收资本&quot;账户","企业接受其他单位或个人捐赠固定资产时,应贷记的账户之一是( )",{"answer":77,"createTime":5,"id":78,"options":79,"question":83,"source":24,"type":84},[],44675503,[80,81,55,82],"货币资金","存货","无形资产","在下列各项中,投资者可以使用的投资方式包括",1,{"answer":86,"createTime":5,"id":87,"options":88,"question":93,"source":24,"type":84},[],44675504,[89,90,91,92],"是企业实际收到投资人投入的资本金","是企业进行正常经营的条件","是企业向外投资的资产","应按照实际收到的投资额入账","关于企业的实收资本下列说法中正确的有( )",{"answer":95,"createTime":5,"id":96,"options":97,"question":102,"source":24,"type":84},[],44675505,[98,99,100,101],"外商投资","国家投资","个人投资","法人投资","企业的资本金按其投资主体不同可分为( )"]