[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fNhBr1EmjIJyfQ8mc7kUCTLpEWSmFeUzMQufzKA0C7Fk":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":10,"question":16,"related":17,"source":23,"type":24},[],"2025-04-15 16:14:12",1059104807,[8,9],"对","错",{"courseId":11,"courseImg":12,"courseName":13,"workId":14,"workName":15},"1000092682","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F1757820fab133769bd06f6debfc595ee.jpg","会计学基础","60402601","第七章单元测试","银行存款余额调节表是加强管理的一种手段,是一种对账工具,不是原始凭证,更不是记账凭证( )",[18,25,36,45,54,63,68,71,76,82],{"answer":19,"createTime":5,"id":20,"options":21,"question":22,"source":23,"type":24},[],1059104634,[8,9],"固定资产的盘盈与盘亏应通过"待处理财产损溢"账户核算.( )","v2",3,{"answer":26,"createTime":27,"id":28,"options":29,"question":34,"source":23,"type":35},[],"2025-04-15 16:14:11",1059104745,[30,31,32,33],"库存现金","存货","固定资产","应收账款","下列属于实物资产清查范围的是( )",1,{"answer":37,"createTime":27,"id":38,"options":39,"question":44,"source":23,"type":35},[],1059104755,[40,41,42,43],"库存现金的盘盈","存货的盘亏","固定资产的盘盈","固定资产的盘亏","下列资产清查结果通过"待处理财产损溢"账户核算的有( )",{"answer":46,"createTime":27,"id":47,"options":48,"question":52,"source":23,"type":53},[],1059104768,[49,50,51],"直接记入"利润分配"账户","计入"以前年度损益调整"账户","计入"营业外支出"账户","在期末进行财产清查中,查明的固定资产盘盈报经批准应( ). A.记入"待处理财产损溢"账户",0,{"answer":55,"createTime":27,"id":56,"options":57,"question":62,"source":23,"type":35},[],1059104776,[58,59,60,61],"收发计量上的差错","保管中的自然损耗","保管不善造成毁损","某月份只记增加,未记减少","造成存货账实不符的原因有( )",{"answer":64,"createTime":5,"id":65,"options":66,"question":67,"source":23,"type":24},[],1059104799,[8,9],"对于实物资产的清查,必须采用实地盘点法.( )",{"answer":69,"createTime":5,"id":6,"options":70,"question":16,"source":23,"type":24},[],[8,9],{"answer":72,"createTime":5,"id":73,"options":74,"question":75,"source":23,"type":24},[],1059104810,[8,9],"财产清查是指货币资金,实物财产和往来款项的清查.( )",{"answer":77,"createTime":78,"id":79,"options":80,"question":81,"source":23,"type":24},[],"2025-04-15 16:14:13",1059104824,[8,9],"财产清查可以帮助企业查明各项财产物资的实有数量,确定实有数量与账面数量之间的差异,查明原因和责任,以便采取相应措施.( )",{"answer":83,"createTime":27,"id":84,"options":85,"question":90,"source":23,"type":35},[],1059104834,[86,87,88,89],"管理费用","待处理财产损溢","营业外支出","其他应收款","原材料盘盈,账务处理用到的会计科目可能有( )"]