[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fcEViKzlO_tA7R_sMYBblf1LvWoNa_fK8JWV0yJ3uD5E":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":16,"related":17,"source":27,"type":28},[],"2023-09-18 23:22:48",97428980,[8,9,10,11],"权责发生制","会计分期","货币计量","持续经营",{"courseId":13,"courseImg":14,"courseName":15},"f6abe9642f74927baaab27587ede3a4c","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F90448dd3fb50dad9d8808ed66a05cd89.jpg","政府与非营利组织会计","下列不属于政府会计的基本前提的有()",[18,29,37,46,55,64,71,77,80,88],{"answer":19,"createTime":20,"id":21,"options":22,"question":26,"source":27,"type":28},[],"2023-09-18 23:22:47",97428972,[15,23,24,25],"营利组织会计","管理会计","预算会计","按照会计主体,会计可以划分为两大分支,其中之一是企业会计,另一个分支是( )","v1",0,{"answer":30,"createTime":20,"id":31,"options":32,"question":36,"source":27,"type":28},[],97428973,[8,33,34,35],"谨慎性","收付实现制","及时性","下列属于政府会计信息质量特征的是( )",{"answer":38,"createTime":20,"id":39,"options":40,"question":45,"source":27,"type":28},[],97428974,[41,42,43,44],"资产","净资产","预算收入","收入","我国《政府会计准则&mdash;&mdash;基本准则》规定,政府会计应当具备财务会计与预算会计双重核算的功能,以下不属于财务会计系统会计要素的是( )",{"answer":47,"createTime":20,"id":48,"options":49,"question":54,"source":27,"type":28},[],97428975,[50,51,52,53],"会计法","预算法","政府会计准则&mdash;&mdash;基本准则","企业会计准则","以下不属于政府会计规范体系内容的是( )",{"answer":56,"createTime":20,"id":57,"options":58,"question":63,"source":27,"type":28},[],97428976,[59,60,61,62],"行政单位会计","财政总预算会计","国库会计","事业单位会计","收入征解会计是政府会计的起点,( )是政府会计的终点",{"answer":65,"createTime":20,"id":66,"options":67,"question":70,"source":27,"type":28},[],97428977,[43,68,42,69],"预算结余","预算支出","下列不属于政府预算会计要素的是()",{"answer":72,"createTime":20,"id":73,"options":74,"question":76,"source":27,"type":28},[],97428978,[9,10,75,11],"会计主体","()是指在正常情况下,政府会计主体的经济活动无限期延续下去,在可以预见的未来不会终止",{"answer":78,"createTime":5,"id":6,"options":79,"question":16,"source":27,"type":28},[],[8,9,10,11],{"answer":81,"createTime":5,"id":82,"options":83,"question":87,"source":27,"type":28},[],97428982,[35,84,85,86],"重要性","全面性","实质重于形式","《政府会计准则&mdash;&mdash;基本准则》规定,政府会计主体应当将发生的各项经济业务或者事项统一纳入会计核算,确保会计信息能够全面反映政府会计主体预算执行情况和财务状况、运行情况、现金流量等.这一要求体现了政府会计()的信息质量特征",{"answer":89,"createTime":5,"id":90,"options":91,"question":94,"source":27,"type":28},[],97428983,[68,42,92,93],"所有者权益","财政拨款结转","依照《政府会计准则&mdash;&mdash;基本准则》,()是指政府会计主体资产扣除负债后的净额"]