[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fY3SiZ9U1_Mx6w70tROv-6OMK03qHj8_TSxjtSAz-QYM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":24,"type":25},[],"2023-06-30 12:55:42",89254873,[8,9,10,11],"简化核算手续","便于管理商品","便于比较销售盈亏","正确反映实物负责人的经济责任",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},22,"2a69a618658df1c037ae8c1f0f604240","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002Fdaad170ad90f27c2ecd4af8b6b9037e9.jpg","行业会计","3b419461808f4882b64c490e61f4109b","零售企业商品流转的核算","零售企业在进行商品销售时,按售价结转销售成本是为了( )",[21,26,35,44,53,62,71,80,89,98],{"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},[],89254874,[30,31,32,33],"库存商品","主营业务成本","本年利润","商品进销差价","对于零售企业购进退补价业务,如果商品已经售出,在核算上应调整"( )"账户",{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":24,"type":25},[],89254875,[39,40,41,42],"冲销进销差价","增加商品销售成本","冲销存货跌价准备","计提存货跌价准备","某零售企业现对一批商品进行削价处理,新售价低于原进价的部分应做( )处理",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":24,"type":25},[],89254876,[48,49,50,51],"受托代销商品按含税价核算","受托代销商品款按含税价核算","主营业务收入按含税价核算","主营业务成本按含税价核算","对于采用售价金额核算法的企业,以下有关受托代销商品的日常业务核算的说法中,不正确的是( )",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":24,"type":25},[],89254877,[57,58,59,60],"赠品属于捐赠,记入"营业外支出"","赠品属于促销手段,记入"销售费用"","赠品也属于销售,应与正品一起分摊总销售额","赠品是无偿的,无须进行业务处理","以下有关零售企业自行提供赠品进行赠品促销的处理中,正确的是( )",{"answer":63,"createTime":5,"id":64,"options":65,"question":70,"source":24,"type":25},[],89254878,[66,67,68,69],"售价","进价","调拨价","重估价","零售企业商品盘点发生溢余后,在查明原因前,应按( )记入"待处理财产损溢"账户",{"answer":72,"createTime":5,"id":73,"options":74,"question":79,"source":24,"type":25},[],89254879,[75,76,77,78],"综合差价率推算法","分柜组差价率推算法","毛利率法","盘存商品实际进销差价计算法","零售企业计算已销商品进销差价方法中最准确、最符合实际的是( )",{"answer":81,"createTime":5,"id":82,"options":83,"question":88,"source":24,"type":25},[],89254880,[84,85,86,87],"12月的已销商品进销差价偏差的调整","对前11个月已销商品进销差价偏差的调整","12月的已销商品进销差价及前11个月已销商品进销差价偏差的调整","12月已销商品进销差价的调整数","平时采取分柜组差价率推算法,年终采用实际进销差价计算法计算已销商品进销差价,那么12月份结转的已销商品进销差价是( )",{"answer":90,"createTime":5,"id":91,"options":92,"question":97,"source":24,"type":25},[],89254881,[93,94,95,96],"数量进价金额核算法","数量售价金额核算法","进价金额核算法","售价金额核算法","经营鲜活商品的零售企业对库存商品采用的核算方法是( )",{"answer":99,"createTime":5,"id":100,"options":101,"question":106,"source":24,"type":25},[],89254882,[102,103,104,105],"不调整账务","发生时记入主营业务成本","发生时记入销售费用","月末记入主营业务成本","鲜活商品经营过程中发生的正常损耗,应( )"]