[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$f9yN5BY5t4uvEAc9rtWAqLfBy7QJyYgP0LkLqQHmjL5k":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":17,"related":18,"source":22,"type":23},[],"2023-06-08 08:15:13",52569774,[8,9],"正确","错误",{"count":11,"courseId":12,"courseImg":13,"courseName":14,"workId":15,"workName":16},14,"b06e0709996a66053affcfc7a5df7f39","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fbd4ceb085e7fb614315a0999b89440b7.jpg","企业财务会计","work_27934374","作业4.3","工业企业购入材料和商业企业购入商品所发生的运杂费、保险费等均应计入存货成本.( )",[19,24,29,34,39,44,49,54,59,64],{"answer":20,"createTime":5,"id":6,"options":21,"question":17,"source":22,"type":23},[],[8,9],"v1",3,{"answer":25,"createTime":5,"id":26,"options":27,"question":28,"source":22,"type":23},[],52569775,[8,9],"商品流通企业在采购商品时,如果发生的进货费用金额较小,可以将该费用在发生时直接计入当期损益.( )",{"answer":30,"createTime":5,"id":31,"options":32,"question":33,"source":22,"type":23},[],52569776,[8,9],"某一酒类生产厂家所生产的白酒在储存3个月之后才符合产品质量标准,该储存期间所发生的储存费用应计入当期管理费用.( )",{"answer":35,"createTime":5,"id":36,"options":37,"question":38,"source":22,"type":23},[],52569777,[8,9],"企业接受的投资者投入的存货应按照该商品在投出方的账面价值入账.( )",{"answer":40,"createTime":5,"id":41,"options":42,"question":43,"source":22,"type":23},[],52569778,[8,9],"在物价持续下跌的情况下,企业采用先进先出法计量发出存货的成本,则当月发出存货的单位成本将小于月末结存存货的单位成本.( )",{"answer":45,"createTime":5,"id":46,"options":47,"question":48,"source":22,"type":23},[],52569779,[8,9],"在物价上涨的情况下,采用先进先出法计算的发出存货的成本将高于采用加权平均法计算的发出存货成本.( )",{"answer":50,"createTime":5,"id":51,"options":52,"question":53,"source":22,"type":23},[],52569780,[8,9],"采用计划成本进行材料日常核算的,结转入库材料的材料成本差异时,无论是节约差异还是超支差异,均记入&quot;材料成本差异&quot;科目的借方.( )",{"answer":55,"createTime":5,"id":56,"options":57,"question":58,"source":22,"type":23},[],52569781,[8,9],"采用计划成本进行材料日常核算的,结转发出材料的成本差异时,都从贷方结转,如果是超支差用蓝字,如果是节约差用红字.( )",{"answer":60,"createTime":5,"id":61,"options":62,"question":63,"source":22,"type":23},[],52569782,[8,9],"某商场采用售价金额法对库存商品进行核算,月初库存商品的售价金额是 9 万元,&quot;商品进销差价&quot;科目月初余额为3万元,本月购进商品的进价成本为8万元,售价金额为11万元,本月的销售收入为15万元,假定不考虑增值税,该商场月末库存商品的实际成本为3.5万元.( )",{"answer":65,"createTime":5,"id":66,"options":67,"question":68,"source":22,"type":23},[],52569783,[8,9],"每期期末都应当重新确定存货的可变现净值,如果以前减记存货价值的影响因素已经消失,则减记的金额应当予以恢复,并在原已计提的存货跌价准备的金额内转回.( )"]