import React, { useState, useEffect, useMemo } from 'react'; // Tailwind CSS is assumed to be available in the environment const chapter1Questions = [ { "question": "下列有关企业合并的说法中,正确的是( )。", "hint": "企业合并的形式多样，其中一种重要的结果是形成母子公司关系。", "type": "single-choice", "answerOptions": [ { "text": "企业合并必然形成长期股权投资", "rationale": "并非所有企业合并都会形成长期股权投资，例如吸收合并不形成。", "isCorrect": false }, { "text": "同一控制下企业合并就是吸收合并", "rationale": "同一控制下的企业合并可以是吸收合并、新设合并或控股合并，并非只有吸收合并一种形式。", "isCorrect": false }, { "text": "控股合并的结果是形成母子公司关系", "rationale": "控股合并是指一个企业通过取得另一个企业的股权从而控制该企业，其结果是形成母子公司关系。", "isCorrect": true }, { "text": "企业合并的结果是取得被合并方净资产", "rationale": "吸收合并和新设合并会取得净资产，但控股合并是取得股权。", "isCorrect": false } ] }, { "question": "下列各项企业合并示例中,属于同一控制下企业合并的是( )。", "hint": "同一控制下企业合并的关键在于合并前后，参与合并各方是否最终都受同一方或相同的多方控制。", "type": "single-choice", "answerOptions": [ { "text": "合并双方合并前分属于不同的主管单位", "rationale": "分属于不同的主管单位通常意味着合并前后不属于同一最终控制方。", "isCorrect": false }, { "text": "合并双方合并前分属于不同的母公司", "rationale": "分属于不同的母公司意味着合并前后控制方不同。", "isCorrect": false }, { "text": "合并双方合并后不形成母子公司关系", "rationale": "是否形成母子公司关系不是判断是否同一控制的关键，而是看合并前后控制权是否一致。", "isCorrect": false }, { "text": "合并双方合并后仍同属于原企业集团", "rationale": "如果合并双方合并后仍同属于原企业集团的控制，则符合同一控制下企业合并的特征。", "isCorrect": true } ] }, { "question": "假定甲公司与乙公司合并,则下列有关此项合并的阐述中,不正确的是( )。", "hint": "企业合并的种类包括吸收合并、新设合并和控股合并，它们对合并方的影响各不相同。", "type": "single-choice", "answerOptions": [ { "text": "通过合并,甲公司有可能取得乙公司的有关资产和负债", "rationale": "吸收合并和新设合并会导致合并方取得被合并方的资产和负债。", "isCorrect": false }, { "text": "通过合并,甲公司有可能取得乙公司的大部分股权", "rationale": "控股合并会使合并方取得被合并方的大部分股权。", "isCorrect": false }, { "text": "通过合并,甲公司有可能需要确认长期股权投资", "rationale": "控股合并会使合并方确认长期股权投资。", "isCorrect": false }, { "text": "通过合并,甲公司必然成为乙公司的母公司", "rationale": "吸收合并和新设合并不会形成母子公司关系，只有控股合并才会。", "isCorrect": true } ] }, { "question": "同一控制下企业合并中所称的“控制非暂时性”是指,参与合并各方在合并前、后较长的时间内受同一方或多方控制的时间通常在( )。", "hint": "“非暂时性”指的是控制持续的时间，通常有明确的量化标准。", "type": "single-choice", "answerOptions": [ { "text": "3个月以上", "rationale": "3个月不足以构成“较长的时间”。", "isCorrect": false }, { "text": "6个月以上", "rationale": "6个月不足以构成“较长的时间”。", "isCorrect": false }, { "text": "12个月以上", "rationale": "12个月以上（不含12个月）不准确，需要包含12个月。", "isCorrect": false }, { "text": "12个月以上(含12个月)", "rationale": "根据准则规定，同一控制下的非暂时性控制是指控制时间通常在12个月以上（含12个月）。", "isCorrect": true } ] }, { "question": "下列有关合并商誉的各种阐述中,正确的是()。", "hint": "商誉的确认与企业合并的会计处理方法紧密相关。", "type": "single-choice", "answerOptions": [ { "text": "只要采用购买法实施合并,就一定要确认合并商誉", "rationale": "购买法下合并成本小于可辨认净资产公允价值份额时会产生负商誉，而非一定确认商誉。", "isCorrect": false }, { "text": "确认合并商誉的前提是采用购买法实施企业合并", "rationale": "只有购买法下才涉及合并商誉的确认，权益结合法不确认商誉。", "isCorrect": true }, { "text": "合并商誉完全是被购并企业自创商誉的市场外化", "rationale": "合并商誉不仅包括被购并企业的自创商誉，还可能包括协同效应、未来超额收益等因素。", "isCorrect": false }, { "text": "合并商誉与被购并企业的净资产毫无关联", "rationale": "合并商誉是合并成本与被购并企业可辨认净资产公允价值份额之间的差额，与净资产直接相关。", "isCorrect": false } ] }, { "question": "对于吸收合并,合并方对合并商誉的下列账务处理方法当中,符合我国现行会计准则的是( )。", "hint": "我国会计准则对商誉的后续计量有明确规定，不进行摊销。", "type": "single-choice", "answerOptions": [ { "text": "单独确认为商誉,不予以摊销", "rationale": "我国会计准则规定，合并商誉不摊销，但应定期进行减值测试。", "isCorrect": true }, { "text": "确认为一项无形资产并分期摊销", "rationale": "这是旧准则的规定或某些国际准则的做法，不符合我国现行准则。", "isCorrect": false }, { "text": "记入“长期股权投资”的账面价值", "rationale": "商誉是单独确认的资产，不合并到长期股权投资中。", "isCorrect": false }, { "text": "调整减少吸收合并当期的股东权益", "rationale": "负商誉才可能影响当期损益进而影响股东权益，商誉是资产。", "isCorrect": false } ] }, { "question": "按照企业合并后主体法律形式的不同,企业合并的方式包括()。", "hint": "从法律形式上看，企业合并可以导致原企业消失，或新设一个企业，或形成控制关系。", "type": "multi-choice", "answerOptions": [ { "text": "吸收合并", "rationale": "吸收合并是指一个企业吸收另一个企业的合并方式。", "isCorrect": true }, { "text": "新设合并", "rationale": "新设合并是指两个或两个以上的企业合并设立一个新的企业。", "isCorrect": true }, { "text": "控股合并", "rationale": "控股合并是指一个企业通过取得另一个企业的股权而控制该企业。", "isCorrect": true }, { "text": "同一控制下的合并", "rationale": "这是根据控制权转移方式的分类，而不是法律形式的分类。", "isCorrect": false }, { "text": "非同一控制下的合并", "rationale": "这是根据控制权转移方式的分类，而不是法律形式的分类。", "isCorrect": false } ] }, { "question": "以下关于购买法的说法中,正确的有( )。", "hint": "购买法将企业合并视为一项购买交易，并对被购买方的资产负债进行公允价值计量。", "type": "multi-choice", "answerOptions": [ { "text": "购买法将一企业合并另一企业的行为视作一项交易", "rationale": "购买法核心思想是将企业合并视为购买方购买被购买方的一项交易。", "isCorrect": true }, { "text": "购买方合并当年净收益仅指其自身当年实现的净收益", "rationale": "购买法下，合并当年的净收益应包括购买方自身实现的净收益，以及自购买日起被购买方实现的净收益。", "isCorrect": false }, { "text": "购买法下购买方必然确认合并商誉", "rationale": "购买法下，当合并成本小于取得的可辨认净资产公允价值份额时，会产生负商誉，而不是必然确认商誉。", "isCorrect": false }, { "text": "购买法仅适用于控股合并的情形", "rationale": "购买法适用于非同一控制下的所有企业合并，包括吸收合并、新设合并和控股合并。", "isCorrect": false }, { "text": "与购买法相对应的是权益结合法", "rationale": "在企业合并会计中，购买法与权益结合法是两种主要的会计处理方法。", "isCorrect": true } ] }, { "question": "将合并商誉确认为资产并且不予以摊销,但要进行减值测试。这种处理方法( )。", "hint": "这种商誉处理方法符合国际会计准则的趋势和我国现行准则的规定。", "type": "multi-choice", "answerOptions": [ { "text": "符合谨慎性原则的要求", "rationale": "通过减值测试而非摊销，体现了对资产价值的谨慎评估。", "isCorrect": true }, { "text": "与自创商誉的处理原则有相同之处", "rationale": "自创商誉不允许确认为资产，而合并商誉确认为资产，两者处理原则不同。", "isCorrect": false }, { "text": "符合商誉不能脱离会计主体而独立存在这一特性", "rationale": "将商誉确认为资产并对其进行减值测试而非摊销，体现了商誉与主体不可分割的特性。", "isCorrect": true }, { "text": "是国际财务报告准则中提倡的关于合并商誉的会计处理方法", "rationale": "国际财务报告准则（IFRS）和美国通用会计准则（US GAAP）均采用这种商誉不摊销但进行减值测试的方法。", "isCorrect": true }, { "text": "是我国现行会计准则中确定的合并商誉的处理方法", "rationale": "我国《企业会计准则》对合并商誉的处理也采用了这种方法。", "isCorrect": true } ] }, { "question": "下列有关企业合并与长期股权投资两者之间的关系的表述中,正确的有( )。", "hint": "长期股权投资的形成与企业合并的方式有关。", "type": "multi-choice", "answerOptions": [ { "text": "甲企业控股合并丙企业,导致甲拥有对丙的长期股权投资", "rationale": "控股合并的实质是取得被投资企业的股权，形成长期股权投资。", "isCorrect": true }, { "text": "甲企业吸收合并丙企业,不会形成甲对丙的长期股权投资", "rationale": "吸收合并中，被合并方法人资格注销，其资产负债并入合并方，不形成长期股权投资。", "isCorrect": true }, { "text": "甲企业与乙企业合营丙企业,则甲对丙形成长期股权投资", "rationale": "合营企业通常采用权益法核算，形成长期股权投资。", "isCorrect": true }, { "text": "甲企业是丙企业的联营方之一,则甲对丙形成长期股权投资", "rationale": "联营企业也采用权益法核算，形成长期股权投资。", "isCorrect": true }, { "text": "甲企业取得丙企业15%的股权,则甲需确认长期股权投资", "rationale": "取得15%股权通常只形成金融资产，除非有重大影响或控制。", "isCorrect": false } ] }, { "question": "甲企业与乙企业合并前分属于两个不同的企业集团。甲企业在与乙企业的吸收合并交易中确定的合并成本为1150万元,乙企业当时的可辨认净资产的账面价值为1300万元,公允价值为1200万元。下列有关说法中正确的有( )。", "hint": "负商誉的确认是在非同一控制下合并中，合并成本低于可辨认净资产公允价值时发生。", "type": "multi-choice", "answerOptions": [ { "text": "甲企业确认合并业务时,应单独确认50万元的负商誉", "rationale": "负商誉是合并成本1150万元与乙企业可辨认净资产公允价值1200万元的差额，即50万元。", "isCorrect": false }, { "text": "甲企业确认合并业务时,应单独确认150万元的负商誉", "rationale": "150万元是合并成本与账面价值的差额，不符合负商誉的计算。", "isCorrect": false }, { "text": "甲企业确认合并业务时,应将50万元计入当期收益", "rationale": "负商誉（50万元）在复核后应计入当期损益，即营业外收入。", "isCorrect": true }, { "text": "甲企业确认合并业务时,应将150万元计入当期收益", "rationale": "150万元不是负商誉的正确金额。", "isCorrect": false }, { "text": "甲企业在对合并业务进行确认之前,应首先对合并中涉及的合并成本和公允价值进行复核", "rationale": "根据准则，当合并成本小于可辨认净资产公允价值时，应首先对所确认的各项可辨认资产、负债及合并成本进行复核。", "isCorrect": true } ] }, { "question": "就非同一控制下企业合并而言,会计处理采用的是购买法。购买法下“购买日”的确定很重要。但有时候“购买日”与“交易日”可能不一致。", "hint": "思考购买日和交易日的定义，它们是否总是在同一天。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "交易日是发生股权买卖的日期，而购买日是购买方获得对被购买方控制权的日期，两者可能不一致，例如分步实现企业合并。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合会计准则对分步实现合并中交易日和购买日的定义，因此是正确的。", "isCorrect": false } ] }, { "question": "就分步实现的非同一控制下控股合并而言,购买股权的交易日是各单项投资在投资方财务报表中确认之日,购买日则是购买方获得控制权之日。", "hint": "分步实现的合并涉及多个交易时点，但控制权的取得只有一个关键时点。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "在分步实现非同一控制下控股合并中，交易日是每笔投资确认的日期，而购买日是最终取得控制权的日期。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合会计准则对分步实现合并中交易日和购买日的定义，因此是正确的。", "isCorrect": false } ] }, { "question": "如果企业合并业务中合并方确认了长期股权投资,则该合并必然是控股合并。", "hint": "长期股权投资的确认范围除了控股合并，还包括其他类型的投资。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "除了控股合并，对联营企业和合营企业的投资也会确认长期股权投资。", "isCorrect": false }, { "text": "错误", "rationale": "企业合并除了控股合并会形成长期股权投资外，投资方对合营企业和联营企业的投资也会确认长期股权投资。", "isCorrect": true } ] }, { "question": "如果企业合并业务中合并方确认了取得的有关资产和负债,则该合并必然是吸收合并或新设合并。", "hint": "思考哪些合并方式会直接导致资产和负债的转移。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "吸收合并和新设合并都会导致合并方直接取得被合并方的资产和负债，而非仅仅取得股权。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合会计准则中吸收合并和新设合并的特征，因此是正确的。", "isCorrect": false } ] }, { "question": "购买法下,购买方在吸收合并中取得的被合并方的各项可辨认资产、负债,应当按其在合并日的公允价值入账。", "hint": "购买法的核心原则之一是对被购买方资产和负债的计量。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "购买法下，购买方在合并日应以公允价值计量被购买方的各项可辨认资产和负债。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合购买法对被购买方可辨认资产和负债的计量原则，因此是正确的。", "isCorrect": false } ] }, { "question": "购买法下实施的控股合并中,购买方应当按所确定的合并成本对取得的对被购买方的长期股权投资进行初始计量。", "hint": "控股合并中，初始计量长期股权投资的基础是什么？", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "在购买法下，控股合并中购买方对长期股权投资的初始计量应以合并成本为基础。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合购买法对控股合并中长期股权投资的初始计量原则，因此是正确的。", "isCorrect": false } ] }, { "question": "购买法下,购买方在吸收合并中支付的各项合并对价,应按其公允价值入账。", "hint": "合并对价的计量原则与购买法一致。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "购买法下，无论是吸收合并还是控股合并，合并对价都应按其在购买日的公允价值计量。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合购买法对合并对价的计量原则，因此是正确的。", "isCorrect": false } ] }, { "question": "根据我国企业合并准则,购买法实施的吸收合并中,购买方确认企业合并的会计处理中如果涉及损益的确认,则所确认的损益既有可能是出让资产损益,又有可能是合并成本低于取得的可辨认净资产公允价值的差额。", "hint": "吸收合并中可能涉及合并对价的组成部分以及负商誉的处理。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "吸收合并中，如果支付的对价包含非货币资产，可能涉及出让资产损益；如果合并成本低于公允价值，则会确认负商誉并计入当期损益。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合我国企业合并准则中购买法下吸收合并损益确认的原理，因此是正确的。", "isCorrect": false } ] }, { "question": "同一控制下企业合并,合并方在吸收合并中取得的被合并方的各项可辨认资产、负债,应当按其账面价值人账。", "hint": "同一控制下合并的核心原则是“历史成本”或“账面价值”。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "同一控制下企业合并的特点是资产和负债按照账面价值计量，不进行重新评估。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合同一控制下企业合并的会计处理原则，因此是正确的。", "isCorrect": false } ] }, { "question": "同一控制下企业合并的控股合并中,合并方应当按所支付的合并对价的账面价值对取得的对被合并方的长期股权投资进行初始计量。", "hint": "在同一控制下，长期股权投资的初始成本与被合并方所有者权益的账面价值相关，而非支付对价的账面价值。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "同一控制下控股合并的初始计量应按被合并方所有者权益在最终控制方合并财务报表中的账面价值份额，而非支付对价的账面价值。", "isCorrect": false }, { "text": "错误", "rationale": "该表述不符合同一控制下控股合并长期股权投资的初始计量原则。应按被合并方所有者权益的账面价值份额确认，因此是错误的。", "isCorrect": true } ] }, { "question": "同一控制下企业合并,合并方在吸收合并中支付的各项合并对价,应按其账面价值转出。", "hint": "吸收合并中，合并对价的性质决定了其在会计处理中的处理方式。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "在同一控制下的吸收合并中，合并方支付的合并对价（如资产、负债或发行权益性证券）应按其账面价值转出，以维持历史成本原则。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合同一控制下吸收合并对合并对价的会计处理原则，因此是正确的。", "isCorrect": false } ] }, { "question": "根据我国企业合并准则,同一控制下企业合并的吸收合并中,合并方确认企业合并的账务处理中,不会涉及损益的确认。", "hint": "同一控制下合并的主要特点之一是对损益的影响。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "同一控制下企业合并，无论吸收合并还是控股合并，都不影响当期损益，而是调整资本公积或留存收益。", "isCorrect": true }, { "text": "错误", "rationale": "该表述符合我国企业合并准则中同一控制下吸收合并对损益处理的原则，因此是正确的。", "isCorrect": false } ] }, { "question": "合并商誉的后续计量,是指期末的摊销与减值损失确认。根据我国现行会计准则,企业不需要对商誉进行摊销,只需要按期(至少应当在每年年度终了时)对合并商誉进行减值测试,并确认相应的减值损失,然后按其成本扣除累计减值损失后的金额予以计量。", "hint": "回顾我国会计准则对商誉后续计量的具体规定。", "type": "true-false", "answerOptions": [ { "text": "正确", "rationale": "该表述完全符合我国《企业会计准则》对合并商誉后续计量的规定。", "isCorrect": true }, { "text": "错误", "rationale": "该表述是正确的，符合我国现行会计准则的规定，因此是错误的。", "isCorrect": false } ] } ]; // Helper function to check if a question is multi-choice const isMultiChoiceQuestion = (question) => { return question.type === 'multi-choice'; }; // Helper function to compare two arrays for equality (order-agnostic) const arraysEqual = (a, b) => { if (a === null || b === null) return false; // Handle nulls for selectedAnswers if (a.length !== b.length) return false; const sortedA = [...a].sort(); const sortedB = [...b].sort(); for (let i = 0; i < sortedA.length; i++) { if (sortedA[i] !== sortedB[i]) return false; } return true; }; const QuestionCard = ({ questionData, onAnswerSelected, onConfirmAnswer, selectedAnswers, showRationale, isAnswerChecked }) => { const isMulti = isMultiChoiceQuestion(questionData); const handleOptionChange = (optionText, checked) => { if (isMulti) { onAnswerSelected(prev => { if (checked) { return [...prev, optionText]; } else { return prev.filter(item => item !== optionText); } }); } else { onAnswerSelected(optionText); } }; return (

{questionData.question}

提示: {questionData.hint}

{questionData.answerOptions.map((option, index) => { // Determine if this option is selected by the user const isSelectedByUser = isMulti ? selectedAnswers.includes(option.text) : selectedAnswers === option.text; const isCorrectOption = option.isCorrect; let buttonClass = 'bg-blue-50 hover:bg-blue-100 border-blue-200 text-blue-900'; if (isAnswerChecked) { if (isCorrectOption) { // Correct option, always green when checked buttonClass = 'bg-green-100 border-green-500 text-green-800 shadow-md'; } else if (isSelectedByUser && !isCorrectOption) { // User selected this option AND it's incorrect, mark red buttonClass = 'bg-red-100 border-red-500 text-red-800 shadow-md'; } else { // Unselected option that is either incorrect or correct (but user didn't pick it) buttonClass = 'bg-gray-50 border-gray-200 text-gray-700'; } } else if (isSelectedByUser) { // User has selected this but answer not checked yet (pre-submission state) buttonClass = 'bg-blue-200 border-blue-400 text-blue-900 shadow-md'; } return ( ); })}
{isMulti && !isAnswerChecked && (
)}
); }; const ResultsSummary = ({ score, totalQuestions, questions, restartQuiz }) => { return (

测验结果

您的得分是: {score} / {totalQuestions}

{questions.map((q, qIndex) => { const isMulti = isMultiChoiceQuestion(q); const userAnswer = isMulti ? (q.userSelectedOptions?.join(', ') || "未作答") : (q.userSelectedOptions || "未作答"); const correctOptions = q.answerOptions.filter(opt => opt.isCorrect).map(opt => opt.text); const correctAnswerText = correctOptions.join(', '); const isCorrect = q.isAnsweredCorrectly; // Use the stored correctness return (

问题 {qIndex + 1}: {q.question}

您的回答: {userAnswer} {!isCorrect && userAnswer !== "未作答" && ( (错误) )}

正确答案: {correctAnswerText}

解析: {q.answerOptions.find(opt => opt.isCorrect)?.rationale || "无解析"}

); })}
); }; const App = () => { const [currentQuestionIndex, setCurrentQuestionIndex] = useState(0); const [score, setScore] = useState(0); const [showResults, setShowResults] = useState(false); const [questions, setQuestions] = useState([]); const [selectedAnswers, setSelectedAnswers] = useState([]); // Stores selected answers for current question const [isAnswerChecked, setIsAnswerChecked] = useState(false); // True if answer submitted/evaluated const [isShuffled, setIsShuffled] = useState(false); // Memoize the initial questions to avoid re-shuffling on re-renders const initialQuestions = useMemo(() => { return chapter1Questions.map(q => ({ ...q, // We want options to be consistently shuffled for a given question across resets, // but reshuflled when 'resetQuiz' is specifically called for a new quiz instance. // So, shuffle them once here, and then again in resetQuiz if needed. answerOptions: [...q.answerOptions].sort(() => Math.random() - 0.5), userSelectedOptions: null, // Initialize user selected options (null for single, [] for multi) isAnsweredCorrectly: false, // Initialize correctness for each question })); }, []); useEffect(() => { resetQuiz(isShuffled); }, [isShuffled, initialQuestions]); // Depend on isShuffled and initialQuestions const resetQuiz = (shuffle) => { let newQuestions = [...initialQuestions]; if (shuffle) { newQuestions = newQuestions.sort(() => Math.random() - 0.5); } newQuestions = newQuestions.map(q => ({ ...q, userSelectedOptions: isMultiChoiceQuestion(q) ? [] : null, // Reset answers based on type isAnsweredCorrectly: false, answerOptions: [...q.answerOptions].sort(() => Math.random() - 0.5) // Re-shuffle options for a new quiz instance })); setQuestions(newQuestions); setCurrentQuestionIndex(0); setScore(0); setShowResults(false); // Reset selected answers and checked status for the very first question when resetting setSelectedAnswers(isMultiChoiceQuestion(newQuestions[0]) ? [] : null); setIsAnswerChecked(false); }; const currentQuestion = questions[currentQuestionIndex]; const isMulti = currentQuestion ? isMultiChoiceQuestion(currentQuestion) : false; // Handles selection for both single and multi-choice, but does not submit for multi-choice const handleAnswerSelected = (selectedOptionText) => { if (!isMulti) { // For single-choice, this immediately evaluates const isCorrect = currentQuestion.answerOptions.find(opt => opt.text === selectedOptionText)?.isCorrect; const updatedQuestions = [...questions]; updatedQuestions[currentQuestionIndex].userSelectedOptions = selectedOptionText; updatedQuestions[currentQuestionIndex].isAnsweredCorrectly = isCorrect; setQuestions(updatedQuestions); setIsAnswerChecked(true); // Mark as checked if (isCorrect) { setScore(prevScore => prevScore + 1); // Auto-advance if correct setTimeout(() => { handleNextClick(true); // Pass true to force advance }, 1500); } } else { // For multi-choice, just update the selectedAnswers array setSelectedAnswers(selectedOptionText); } }; // Only called by the "确认答案" button for multi-choice questions const handleConfirmMultiChoiceAnswer = () => { if (!currentQuestion) return; const correctOptions = currentQuestion.answerOptions.filter(opt => opt.isCorrect).map(opt => opt.text); const userCorrect = arraysEqual(selectedAnswers, correctOptions); const updatedQuestions = [...questions]; updatedQuestions[currentQuestionIndex].userSelectedOptions = selectedAnswers; // Store array updatedQuestions[currentQuestionIndex].isAnsweredCorrectly = userCorrect; setQuestions(updatedQuestions); setIsAnswerChecked(true); // Mark as checked if (userCorrect) { setScore(prevScore => prevScore + 1); setTimeout(() => { handleNextClick(true); // Pass true to force advance }, 1500); } }; // Navigates to the previous question const handlePrevClick = () => { if (currentQuestionIndex > 0) { const prevIndex = currentQuestionIndex - 1; setCurrentQuestionIndex(prevIndex); const prevQ = questions[prevIndex]; // Restore selection for the previous question setSelectedAnswers(prevQ.userSelectedOptions || (isMultiChoiceQuestion(prevQ) ? [] : null)); // Show rationale if the previous question was answered const wasPreviouslyAnswered = (Array.isArray(prevQ.userSelectedOptions) && prevQ.userSelectedOptions.length > 0) || (!Array.isArray(prevQ.userSelectedOptions) && prevQ.userSelectedOptions !== undefined && prevQ.userSelectedOptions !== null); setIsAnswerChecked(wasPreviouslyAnswered); } }; // Navigates to the next question const handleNextClick = (forceAdvance = false) => { // Condition to allow moving forward from the *current* question: // - `forceAdvance` is true when auto-advancing after a correct answer (single-choice or multi-choice). // - `isAnswerChecked` is true when the current question's answer has been submitted (incorrect, or multi-choice manual confirm). if (forceAdvance || isAnswerChecked) { const nextIndex = currentQuestionIndex + 1; if (nextIndex < questions.length) { setCurrentQuestionIndex(nextIndex); const nextQ = questions[nextIndex]; // Determine if the *new* question has a stored answer (meaning it was visited before) const hasStoredAnswer = (Array.isArray(nextQ.userSelectedOptions) && nextQ.userSelectedOptions.length > 0) || (!Array.isArray(nextQ.userSelectedOptions) && nextQ.userSelectedOptions !== undefined && nextQ.userSelectedOptions !== null); // Set selection for the new question: restore if answered, otherwise clear if (hasStoredAnswer) { setSelectedAnswers(nextQ.userSelectedOptions); } else { setSelectedAnswers(isMultiChoiceQuestion(nextQ) ? [] : null); // Clear for new, unvisited questions } // Set isAnswerChecked for the new question: true if previously answered, false otherwise setIsAnswerChecked(hasStoredAnswer); } else { setShowResults(true); // All questions completed } } }; const toggleShuffle = () => { setIsShuffled(prev => !prev); }; if (questions.length === 0) { return
加载中...
; } return (
{showResults ? ( resetQuiz(isShuffled)} /> ) : (

第一章 企业合并会计刷题

问题 {currentQuestionIndex + 1} / {questions.length}

)}
); }; export default App;