{"Dojo":{"knowledgePointLabels":{"boki_2":{"bank_reconciliation_accruals":"银行对账与跨期调整","branch_accounting":"总分店会计与内部利润","capital_consolidation_goodwill":"资本合并与商誉","consumption_corporate_tax":"消费税与法人税会计","cost_estimation":"成本估计与高低点法","cvp_break_even":"本量利与盈亏平衡分析","departmental_overhead_allocation":"部门成本与制造间接费分配","direct_absorption_costing":"变动成本与完全成本","equity_dividends_reserves":"净资产、股利与法定准备金","expense_cost_classification":"经费与直接间接成本分类","financial_statements_closing":"财务报表、结账与工作底稿","fixed_assets_depreciation":"固定资产取得、折旧与处置","foreign_currency_transactions":"外币交易与汇兑损益","intangible_assets_rd":"无形资产、软件与研发支出","intercompany_eliminations":"内部往来与交易抵销","inventory_valuation_cogs":"存货计价与销货成本","job_order_costing":"分批成本与制造指令","joint_byproduct_costing":"联产品、副产品与联合成本","labor_costing":"人工成本与工资率差异","lease_accounting":"租赁会计","material_costing":"材料费、耗用与价差","merchandise_sales_returns":"商品买卖、退货与收入确认","noncontrolling_interest_dividends":"非控股权益与内部股利","overhead_budget_variances":"制造间接费预算与产能差异","process_costing_equivalent_units":"分步成本与约当产量","process_loss_stage_costing":"正常损耗与阶段投入","provisions_allowances":"引当金与预计费用","receivables_bills_securities":"应收款、票据与有价证券","relevant_cost_decisions":"相关成本与短期决策","standard_cost_variances":"标准成本与差异分析","tax_effect_accounting":"税效果与递延所得税","unrealized_profit_elimination":"未实现利润抵销"}}}}