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  "url": "https://boisestandard.org/web/kuaijishi-xgt8-cn",
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  "datePublished": "2026-07-01T16:07:38.658982+00:00",
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  "isAccessibleForFree": true,
  "creator": {
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    "name": "Boise Standard",
    "url": "https://boisestandard.org"
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    "url": "https://kuaijishi.xgt8.cn/",
    "name": "会计师考试 - 西瓜解题吧"
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      "schema_starjet_urls": [],
      "native_text_sample": "首页\n会计师考试 - 西瓜解题吧\n分类\n初级会计师\n中级会计师\n初级经济师\n中级经济师\n注册会计师\n证券从业资格\n分类\n初级会计师\n中级会计师\n初级经济师\n中级经济师\n注册会计师\n证券从业资格\n↑ 收起筛选 ↑\n﻿\n ﻿\n最新试题\n甲公司购入一台不需安装的生产用设备，价款30000元，支付的增值税为5100元，另支付运输费300元，包装费400元，款项以银行存款支付。该项固定资产的入账价值应为（ ）元。\n\nA.30700\n\nB.35100\n\nC.35400\n\nD.35800\n\n已帮助 475 人解答此问题\n查看答案及解析\n\n下列行为中，应视同土地使用权转让征收契税的有（ ）。\n\nA.以土地权属作价投资\n\nB.以土地权属抵债\n\nC.以获奖方式承受土地权属\n\nD.以预购方式承受土地权属\n\n已帮助 472 人解答此问题\n查看答案及解析\n\n制造性企业出租包装物的摊销额计入其他业务成本。()\n\n已帮助 450 人解答此问题\n查看答案及解析\n\n将法律行为分为自主行为与代理行为的标准是（ ）。\n\nA.行为是否通过意思表示\n\nB.行为是否符合法律规范的要求\n\nC.行为的表现形式\n\nD.主体实际参与行为",
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        "latitude": null,
        "longitude": null,
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        "category": "",
        "jurisdiction_path": "",
        "provenance_source": "",
        "fetched_at": ""
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    "comma_to_period_ratio": 0.052,
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    "sibling_types": [],
    "child_types": [],
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}