初级会计实务题库答案

2019年初级会计实务答案

第1章会计概述第1节会计概念、职能和目标一、单项选择题题号123456答案CDCCAB二、多项选择题题号123456答案ABCDABCDABCDABCABDABCD三、判断题题号12345答案VVVVV第2节会计基本假设、会计基础和会计信息质量要求一、单项选择题题号12345678910答案CBCACCBDCA题号1112答案CB二、多项选择题题号12345678910答案ABCABABCDABCDABCDABCABCABCDABCABCD题号11答案ABCD三、判断题题号1234567答案VVVVVXX第3节会计要素及其确认与计量一、单项选择题题号12345678910答案BABADCAADA题号1112131415答案DBCDD二、多项选择题题号12345678答案ABCDABCDABCDABCDADBDADABC三、判断题题号12345678910答案VVVXVXVVXX题号1112答案VV

一、单项选择题第4节会计科目和借贷记账法题号12345678910答案BDDDDDACDC题号1112131415答案ACCDA二、多项选择题题号12345678910答案BCDACDABCDBCDABCABCDABCDABDABCDAC题号11答案AD三、判断题题号12345678910答案XVVVXXVXXV题号1112答案XX第5节会计凭证、会计账簿与账务处理程序一、单项选择题题号12345678910答案DBBBBBBDBD题号11121314151617181920答案DDDBDDAABD题号212223242526答案CACBBB二、多项选择题题号12345678910答案ABDBCABABABDABDABCDBCDABDABCD题号11121314151617181920答案ABCDACDACABCABDACADBDABCDAB题号21222324252627282930答案BCDBCDABCDABDABCDADABDABCDABDABCD题号31答案BCD三、判断题题号12345678910答案VVXVVVXVVV题号1112131415161718答案XVXXVVXV

第6节财产清查一、单项选择题题号123答案DCC二、多项选择题题号12345678910答案ABACABCDABCABCDBCADABCCDAD题号11答案ABCD三、判断题题号12345678910答案VVXVVVXVVX题号11答案X第7节财务报告一、单项选择题题号1234答案BADB二、多项选择题题号123答案ABCDABCABD三、判断题题号1234答案VVVV同步强化练习题、单选题答案题号12345678910答案ACCBBABADB题号11121314151617181920答案ABDCBBAAAB题号21222324252627282930答案DBCACCBBDA题号31323334353637383940答案ABDBDCCDDC题号41424344454647484950答案BDDCAAABBA题号51525354555657585960答案CDCCABBCBB题号61答案C

二、多选题答案题号12345678910答案ABCABADABCDBCDABDADABCBCDAB题号11121314151617181920答案ABABDACDABCABCDACACACABCBD题号21222324252627282930答案ABCABDABADADABABCABCDADAB题号31323334353637383940答案BDADBCABDABCABCBCDABABDABC题号41424344454647484950答案ABDABCDABCCDABCABCDABDABDADAB题号5152535455答案ACABCDBCDBDABC三、判断题答案题号12345678910答案VVXVXVXXXX题号11121314151617181920答案XVXVXXXXVV题号12222324252627282930答案VVXXXXXVVX题号31323334353637383940答案VVXVXVXXVX题号41424344454647484950答案VXVXVVVXXX题号51525354555657585960答案XVXVVXXXXV题号61626364656667686970答案VVVXVXVVXX题号71727374757677787980答案XXXVVVXXVX第2章资产第1节货币资金一、单选题答案题号12345678910答案CBBAADACCD题号11121314151617181920答案BCABADBCAB题号21222324252627282930答案CAADADDCCD题号31答案D二、多项选择题题号12345678910答案BCDADACBDABCDACABCDBCDACDABD题号111213141516答案BDBCDBCDABCDCDBD三、判断题题号12345678910答案VXXXXXXXXX题号11121314答案VXVX第2节应收及预付款项一、单选题答案题号12345678910答案CADCCCDBCA题号11121314151617181920答案CBACBCADDA题号21222324252627282930答案CCDCDDCAAC题号31323334353637383940答案CBCADCBBDC题号414243444546答案ADBBDD二、多项选择题题号12345678910答案ABDABDABCABCABCABABCCDADAC题号111213141516171819答案ABCCDACDABCDABCDACDACABCDABCD

三、判断题题号12345678910答案XVXXXXVXVV题号11121314151617181920答案VVVXXXXXXX第3节交易性金融资产、单选题答案题号12345678910答案AADADAABBD题号11121314151617181920答案CBABADCABB题号21222324252627282930答案BBCCABCBCD题号3132333435答案BABAC二、多项选择题题号12345678910答案ABDACDADACDACACDACDBCDABABD题号1112答案CDABD三、判断题题号12345678910答案XVXXXVXXVV题号11121314答案XVXX第4节存货一、单选题答案题号12345678910答案CBDCBACDBC题号11121314151617181920答案CCBCABDCDB题号21222324252627282930答案CCBABDAAAA题号31323334353637383940答案ADAABABACC题号41424344454647484950答案ADCDAABBCC题号51525354555657585960答案BBBABAABAD题号61626364656667686970答案DDABBACABA

题号71727374757677787980答案CCDCCBBCBB题号81828384858687888990答案ACACABDAAA题号919293949596979899100答案BABBBAACBB答案101102103104题号BDAB二、多项选择题题号12345678910答案ACABCDABBCDABDABCDACDADABDABCD题号11121314151617181920答案ACACDBDABACABCDBCABCABCABC题号21222324252627282930答案ABDADABDBCACACDABCDACBCDABCD题号31323334353637383940答案ABCBCABDABCDABCDABDABCACABACD题号41424344454647484950答案ABCABDBDADABCBCABCABCABDABCD题号51525354555657585960答案ABDABCDBCDABABCDABCDACDABCDABCABCD题号61626364答案ABDABCDBCDBCD三、判断题题号12345678910答案XVVVVXVXVX题号11121314151617181920答案XXVXVVVVXV题号21222324252627282930答案XXXXXXVXVV题号31323334353637383940答案VXVVVXXVXX题号4142434445答案VXVXV第5节固定资产一、单选题答案题号12345678910答案ACAABCAACC题号11121314151617181920答案BCCBDCBBCC题号21222324252627282930答案CDACADCABB

题号31323334353637383940答案DBCCAADBDB题号41424344454647484950答案BCBABADDBA题号51525354555657585960答案BBACACBDBC题号61626364656667答案DBDCBBB二、多选题答案题号12345678910答案ACABCDABCABCDABCDADABCBCDABCACD题号11121314151617181920答案ABDABCDABDABCDABDBCABCDABCDABCD题号21222324252627282930答案ABCABCDBDBCDCDACABCDABADBC题号31323334353637答案ABDACABCDABCDBCDACABCD三、判断题答案题号12345678910答案XVXXVXVVXX题号11121314151617181920答案VVVXXXXXVV题号21222324252627282930答案VXVVXXXVVX题号313233343536373839答案VXXVVVXXX第6节无形资产和长期待摊费用一、单选题答案题号12345678910答案ABDCDCDDBD题号11121314151617181920答案AABBCBDCDD题号21222324252627282930答案CAACBDBCBA题号31323334353637383940答案ADCBCCBBAB题号41424344454647484950答案CCCBCCCDBC题号5152535455565758答案CBCBDDBD

二、多选题答案题号12345678910答案BCDACDACDADBDBDABCABDABDABD题号11121314151617181920答案BDABDBCDBCDCDABCBCDABCDABCAC题号2122答案ABBD三、判断题答案题号12345678910答案XXVVVXXXXX题号11121314151617181920答案VXXXXXXVVV题号21222324252627282930答案VVVVVXXVVX题号3132答案XX本章综合试题题号12345678910答案ABCDCBBDDCCABCDDC题号11121314151617181920答案ACDABCCABCDBCABCCDBDCDABC题号21222324252627282930答案BABACDDBCDBCDCABCDADB题号31323334353637383940答案CABABBABABCADADCD题号41424344454647484950答案BADACDBCDABDABCBACDBCD题号51525354555657585960答案DAAABDABABCBB题号61626364656667686970答案BCABACDCDBACABDD题号71727374757677787980答案BCABDBADBBCDACBA题号81828384858687888990答案ABCBABBCCBBCDACBA题号9192939495答案BCACDCCACD同步强化练习一、单选题答案题号12345678910答案DDACABBDCA

题号11121314151617181920答案DAABBBBADC题号21222324252627282930答案BAACCACDDB题号31323334353637383940答案DBAABDDDDC题号41424344454647484950答案AABBCCBCDC题号51525354555657585960答案CACBCCBBDD题号61626364656667686970答案CBBAADBCBD题号71727374757677787980答案ACBACBCDAD题号81828384858687888990答案DCDBCBCCCB题号919293949596979899100答案BAAACBAACB题号101102103104105106107108109110答案BDBACCACCD题号111112113114115116117答案CCCCBAC二、多选题答案题号12345678910答案BDABBCDABCBAABDABABDABCDAD题号11121314151617181920答案ACDACDACDABCDABCDBCDABABDABDABC题号21222324252627282930答案ABCDBCDABDABCABABCABDBCDBCABC题号31323334353637383940答案BCACDABCDBCDBDABCBCABCABDCD题号41424344454647484950答案ABCDABDACBCDABCDADABCABCDABCBC题号51525354555657585960答案ACABCDABABCDABDACDABCDABCDABABD题号61626364656667686970答案ABCDABCDABCBCDBDADBCDABCABCDAB题号717273747576答案ABCDBCDBCABCDCDAB三、判断题答案题号12345678910答案XXVXXXXVVV10

题号11121314151617181920答案XXXXVXXVVX题号21222324252627282930答案XVXXVXXXXV题号31323334353637383940答案XVXVVXVXXV题号41424344454647484950答案XVXXVVVVXX题号51525354555657585960答案VXXXVXXXVX题号61626364656667686970答案VVXVVVXXXX题号71727374757677787980答案XVVXVXVXXV题号81828384858687888990答案VXVVXXVVVV题号91929394答案VXVV四、不定项选择题题号12345678910答案BAADDCABCBCABCDA题号11121314151617181920答案BBCDABCDBCDABDBBDABCD题号21222324252627282930答案BACDBDBDDABCDABCDAC题号31323334353637383940答案AABBDADBCCBACADD题号41424344454647484950答案AABCBABDACADACDBADB题号51525354555657585960答案DABCDABACBDBDCDBACD题号61626364656667答案BABDBCDCCB11

第3章负债第1节短期借款一、单选题答案题号 12345678g 10答案 DDABBCDACA题号 11 12 13 14 15 16 17 18 19 20答案 CDABBCBCAC二、多选题答案题号 123456789 10答案 AC BD BC ABCDABC AB ABCDABCD AB BD三、判断题答案题号12345678答案XXVVVVXX第2节应付及预收款项一、单选题答案题号 123456789 10答案 DAABAAAABA题号 11 12 13 14 15 16 17 18 19 20答案 DBBBBBDBBC题号 21 22 23 24 25 26 27 28 29 30答案 ABABBBCADC题号 31 32 33 34答案 B C C C二、多选题答案题号 123456789 10答案 ABD AD ABC BD ABCBCDACBCBC BD题号 11 12 13 14答案 BD ABD ABCD ABC三、判断题答案题号12345678910答案VVXVXXVXXX题号11121314151617181920答案XXXVVVVXVV题号2122答案VX第3节应付职工薪酬一、单选题答案题号12345678910答案DBDCDBCDBA题号11121314151617181920答案CABCDACAAC题号21222324答案CBAB12

二、多选题答案题号12345678910答案ABACDCDABCDABCDABDABCDABCABCDABC题号11121314答案CDABCDABCDCD三、判断题答案题号12345678910答案XXXXVVXVXV题号11121314151617181920答案XVVVVXVXXX题号21答案V第4节应交税费一、单选题答案题号12345678910答案BBBDDBAADA题号11121314151617181920答案DDBDBBBCAA题号212223242526答案BABDBB二、多选题答案题号12345678910答案ACABABACABCABDABCACABDAB题号11121314151617181920答案ABABCCDBCDCDBCBDBCABABD题号21答案AC三、判断题答案题号12345678910答案VVVVVVXXXX题号1112131415161718答案VVVXXVXV本章综合试题不定项选择题题号12345678910答案BABCCBCDACDABCDBCDBDABDB题号11121314151617181920答案BCBDABCCACDCDBCABDACA题号21222324252627282930答案BBCDCCACABACACDA13

同步强化练习一、单选题答案题号12345678910答案BBBABABADA题号11121314151617181920答案ADDCAADCCB题号21222324252627282930答案DDCBDACBAD题号313233343536答案DBCACB二、多选题答案题号12345678910答案ACBCABDCDABCDABDABCBCBDABCD题号111213141516171819答案ABCABCACDACDABCCDACDABABD三、判断题答案题号12345678910答案VVXVXXXVXV题号11121314151617181920答案XXVXVXVXVX题号21222324252627答案XXXXXXV四、不定项选择题题号12345678910答案DABCABCDCDAABCDBBBCDABD题号111213141516答案ADBCDABAABCD14

第4章所有者权益第1节实收资本一、单选题答案题号12345678910答案CDCBBCCBBC题号11121314151617181920答案ADADCDCABC题号21222324252627282930答案CCCAAABDAA题号31323334353637383940答案ABDCADDADD题号41424344答案ABDC二、多选题答案题号12345678910答案ABCDBDABCACBDBCBCDABDABDACD题号1112131415161718答案ABCABDABCDABCCDBCABCAC三、判断题答案题号12345678910答案VVXXXXXXXX题号11121314151617181920答案XXXXVXXVVX题号21222324答案VVXX第2节资本公积、单选题答案题号12345678910答案CCABAADCAA题号11121314151617181920答案CABBCAABBA题号21222324252627答案ACAAACB二、多选题答案题号12345678910答案BCABCABCACABBCBCABACDBC题号11答案ABD三、判断题答案题号12345678910答案XXVVXXVXVX题号1112131415答案XXXVX15

一、单选题答案第3节留存收益题号12345678910答案CCDACCDBDC题号11121314151617181920答案BDCBBDDBDA题号21222324252627282930答案BDABABBBCC题号31323334353637383940答案ABDBCCDBAB二、多选题答案题号12345678910答案ADABDABDACABCABCDBCDBCABCDABD题号11121314151617181920答案ABCDBCABDACCDCDBCDABDBCDABC题号21222324答案ACDACDABDAD三、判断题答案题号12345678910答案XVXXXXXXXV题号1112131415161718答案XVXXVXXV本章综合试题不定项选择题题号12345678910答案BAACDCBBCCDBAAD题号11121314151617181920答案CDDABDADACACBABCD题号2122232425答案BCAADABCC同步强化练习一、单选题答案题号12345678910答案CDDCDDCABC题号111213答案DDC二、多选题答案题号12345678910答案ABCACDABCBCABDABABBDBCABCD题号1112131415161718答案ABDBCDABCCDACCDABCACD16

三、判断题答案题号12345678910答案VXVVXVXVVX题号111213141516答案XVVXVX不定项选择题题号12345678910答案ABDCBCAACDCABCDABCABD题号11121314答案BACABC17

第5章收入、费用和利润第1节收入一、单选题答案题号12345678910答案CCCBBBAACC题号11121314151617181920答案DBBAADDDBB题号21222324252627282930答案DADACDCADA题号31323334353637383940答案CCDCDBACCA题号41424344454647484950答案DBCBADDBDC题号51525354555657585960答案ABDCABCBBB题号61626364656667686970答案CCBBBCCDAB题号71727374757677787980答案CDBBAACBCB题号81828384858687888990答案DCACCCBDBA题号9192939495969798答案ADBBBDAC二、多选题答案题号12345678910答案BCABCDBCDABCCDACDACDBCDBCAB题号11121314151617181920答案BCACDABCDBDBCBCABDABCDABCACD题号21222324252627282930答案ABCABCBCDCDABCADACDACADACD题号31323334353637383940答案ADACDCDBCABCADABCDABCDBDAC题号41424344454647484950答案ACDBDBCBDABACDABDACDBCDBC题号515253545556575859答案ACBCDACDBCDACABDABCDABCBC18

三、判断题答案题号12345678910答案VVVVXXXXXV题号11121314151617181920答案XXVXXVXVVX题号21222324252627282930答案XVXXXXXXXX题号31323334353637383940答案VXVXVXVXVV题号41424344454647484950答案VVVVXXVVXX题号51525354555657585960答案XXVXVXXVXV第2节费用一、单选题答案题号12345678910答案DCDACCBDBC题号11121314151617181920答案AACABABBCA题号21222324252627282930答案CBBCCDCDBB题号31323334353637383940答案CBCCBCCBCD题号41424344454647484950答案DCBDADDDCB题号51525354555657585960答案ABABCACBBC题号6162636465答案AADBC二、多选题答案题号12345678910答案ACDACDACDBDABADABABCABCAB题号11121314151617181920答案BDBCBCDABCABCDABABDABDACDABC题号21222324252627282930答案ABDABABCBCDABCBCABDACABCABD题号31323334353637383940答案ACDADABCACDBDABCABCACABCABC题号414243444546474849答案ABCDABCDABCDCDBDABABDBDACD19

三、判断题答案题号12345678910答案XVVXVXXVXX题号11121314151617181920答案XXVVXVVXXV题号21222324答案XXXV第3节利润、单选题答案题号12345678910答案AABBADADAC题号11121314151617181920答案BBCADBABDB题号21222324252627282930答案DCBBACBCAB题号31323334353637383940答案BDBBBADDCC题号41424344454647484950答案CCBCADBCBD题号51525354555657585960答案DBDBCBADAC题号61626364656667686970答案BCCCBCCBCD题号7172答案BD二、多选题答案题号12345678910答案ABCDCDBCDABDABBCDADBCBCDAB题号11121314151617181920答案ACDCDABCABCDBDABCBDBCADABCD题号21222324252627282930答案BCABCACCDBCDBCDABBCDACDAB题号31323334353637383940答案ABCDBDABCBCACDCDABDABCDABDBCD题号41424344答案BCDABDABDABC三、判断题答案题号12345678910答案VXXXXVXXXV题号11121314151617181920答案VXXXXVVVXV20

题号21222324252627282930答案XXVXXVXVXX题号31323334353637答案XVVXVXX本章综合试题不定项选择题题号12345678910答案BDBCDABBBCDDABCABCC题号11121314151617181920答案ACBDABADCCDABDCC题号21222324252627282930答案ABCBCDAACBCABCBCABCDABC题号313233答案ABCBD同步强化练习一、单选题答案题号12345678910答案CDBACCADCB题号11121314151617181920答案DDBBABDBDD题号21222324252627282930答案BBBCDDBCAD题号31323334353637383940答案CACCBDBCAB题号4142434445464748答案DBCDCBCC二、多选题答案题号12345678910答案BCDBCDABDABCACDACDBDABDBCDABD题号11121314151617181920答案BDABDABCDBCABCDABCDABCABBCDAC题号21222324252627282930答案ABDCDABCDABCDCDABCDABCDABCDABDABCD题号313233答案BCABCABC三、判断题答案题号12345678910答案VXXXVXXVXX题号11121314151617181920答案XXXVXXXVXV21

题号21222324252627282930答案VVXXVXVXVX题号31323334353637答案XVXVXXX不定项选择题题号12345678910答案ADADAADABBAABCDD题号11121314151617181920答案ABCDBCDABCDBABCABCDABCBA题号21222324252627282930答案AADBCDABCDABCBCCADABDC题号31323334353637383940答案BDBCABCABCABBDACABCB题号41424344454647484950答案BDABCDACDADCACABCDBCAB题号5152535455答案ABCACAB22

第6章财务报表第1节资产负债表一、单选题答案题号12345678910答案DADDBBBDCB题号11121314151617181920答案CACBBCCCAA题号21222324252627282930答案ABACCBAADD题号31323334353637383940答案BCAABCDCCA题号41424344454647484950答案CBCBDADDBA题号51525354555657585960答案ADBADDCDDD二、多选题答案题号12345678910答案ADABCDCDABDADACDCDABABCABCD题号11121314151617181920答案ABCCDBCDACABCDABDBDBDABCDABD题号21222324252627282930答案ACABCDABCACBCDBCDABCABCDACABCD题号31323334353637383940答案ABCDABCDABCDBCDABCACDABCDCDBCDACD题号4142答案ABCDBCD三、判断题答案题号12345678910答案VXXXXVXXVX题号11121314151617181920答案XXVVXXVXVV题号21222324252627282930答案VVXVXVXXXX第2节利润表一、单选题答案题号12345678910答案BBCBAACACB题号111213141516171819答案CCACDCBAB23

二、多选题答案题号12345678910答案BCABDABDBCABDABCDBCCDBCDABC题号11121314151617181920答案ADBCDBDBCABABCBCDACDBCDABCD题号2122答案ABABD三、判断题答案题号12345678910答案XXXVVXXXXV题号11121314答案VXVV第3节所有者权益变动表、单选题答案题号12345答案CBADB二、多选题答案题号12345答案ABCDBCACACDABD三、判断题答案题号123456789答案VVVVVVVVV第4节现金流量表一、单选题答案题号1234答案DDCA二、多选题答案题号12345678答案BDABDABCCDBCDABCACDACD三、判断题答案题号123答案XXX第5节附注一、单选题答案题号12345答案CDBCD二、多选题答案题号12345答案ABCDABCDABCDABCDABD三、判断题答案题号1234答案VVXX24

本章综合试题不定项选择题题号123456答案ADABCDCDBDAB同步强化练习一、单选题答案题号12345678910答案CABCCBDDDB题号11121314151617181920答案CCBDDACAAD题号21222324答案BCDD二、多选题答案题号12345678910答案ABDACDBDBCBCDABCDADADABAC题号11121314151617181920答案ABCDACDABCDBCDACACDABCDABCDABCDACD题号212223答案ACDBCABCD三、判断题答案题号12345678910答案VXVXXVXVVX题号111213141516171819答案XVXVVVXVX不定项选择题题号12345678910答案BDABCDACDCBDDBABDAC题号11121314151617181920答案ABCDAABCABDACDABADCCD题号21222324252627282930答案DABABCDBCDAABCDADBC题号31323334353637383940答案CBBDBACCDABCB25

第7章管理会计基础第1节管理会计概述一、单选题答案题号12345678910答案BACCCACAAC题号1112131415答案BBBAD二、多选题答案题号12345答案ABCDABCDABCDACBDABCD三、判断题答案题号12345678答案XVXVXXXV四、计算题答案题号答案1本利和=100+100X2%=102（万元）存入100万元，一年后取出102万元，多出来的2万元即为货币的时间价值，是货币进入社会再生产过程后的价值增值。2F=P(1+i)n=100X(1+2%)5=110.41(元)或F=PX(F/P,i,n)=100X(F/P,2%,5)=100X1.1041=110.41(元)3P=F/(1+i)n=100/(1+2%)5=90.57(元)或P=FX(P/F,i,n)=100X(P/F,2%,5)=100X0.9057=90.57(元)4P=40000X(P/F,6%,10)=40000X7.3601=294404(元)5F=1000X(F/A,2%,9)=1000X9.7546=9754.6(元)。6P=AX[(P/A,i,n-1)+1]=15000X[(P/A,6%,10-1)+1]=15000X(6.8017+1)=117025.50(元)或：P=AX(P/A,6%,10)X(1+6%)=15000X7.3601X1.06=117025.59(元)。7F=A[(F/A,i,n+1)-1]=30000X[(F/A,5%,6+1)-1]=30000X(8.1420-1)=214260(元)或：F=AX(F/A,5%,6)X(1+5%)=30000X6.8019X1.05=214259.85(元)。8由于每年都要拿出20000元，因此奖学金的性质是一项永续年金。其现值P=A/i=20000/2%=1000000（元）；也就是说，吴先生要存入1000000元作为基金，才能保证这一奖学金的成功运行。910000X1/5.5256=1809.76(元)101000X1/6.7101=149.03(万元)26

第2节产品成本核算概述一、单选题答案题号1234567答案BDCADBA二、多选题答案题号1234答案BCDABCDACAD三、判断题答案题号12答案XX第3节产品成本的归集和分配、单选题答案题号12345678910答案DBBBCDDDCA题号11121314151617181920答案ACDACBACAD题号21222324252627282930答案CACCACBDDC题号31323334353637383940答案BDAAABAABB题号41424344454647484950答案BACDBDBCAB题号51525354555657585960答案CBCDDBDCCC题号61626364656667686970答案AAACBBACAB题号71727374757677787980答案DCBCDBDCAB题号81828384858687888990答案DCAACAAABD题号919293949596979899100答案BBADBAAADB题号101102103104105106107108109110答案CDDCDDCDAA题号111112113114115116117118119120答案CBBACCDBBD题号121122123124125126127答案DDACDCA27

二、多选题答案题号12345678910答案ABCDACABCDACBDADABCDACABBCABD题号11121314151617181920答案ABCDADABDABCACDABABADACABD题号21222324252627282930答案BDACACABCABDADACACDABCACD题号31323334353637383940答案ACDACBCDCDABCCDABCDABABCABCD题号414243444546答案ABCDABCDABCABCDABCDABCD三、判断题答案题号12345678910答案XVXXVVXXXX题号11121314151617181920答案XVXXXXVVVV题号21222324252627282930答案XXVXVVXVVV题号31323334353637383940答案VXVVXXVVXV题号41424344454647484950答案VXXXXXVXVV题号5152答案XV第4节产品成本计算方法一、单选题答案题号12345678910答案BAACCCDDDD题号11121314151617181920答案CADDDBCBAC题号212223242526272829答案ACDABDDAB二、多选题答案题号12345678910答案BCDACDABDACDBCDACDABCDABCDABDBCD题号11121314151617181920答案ADABABCBCDABCABCBDADACABC题号212223242526答案ACDABCDADADBDAD28

三、判断题答案题号12345678910答案VVXXXVXVXX题号11121314151617181920答案VVXVVVVVVV题号21222324252627282930答案VVVXVXVVXV题号313233343536答案XXVVXV本章综合试题不定项选择题题号12345678910答案ABCABDABCDABDABBDBDABCDAD题号1112131415161718答案CACDBABCDABCAD同步强化练习、单选题答案题号12345678910答案BDBADBCDDB题号11121314151617181920答案CDDBBCDCAA题号21222324252627282930答案BACBCBCCBC题号31323334353637383940答案BAAACDBDCD题号4142434445答案DCBBB二、多选题答案题号12345678910答案ABCDACDACBCABABCDABCDABABCDABCD题号11121314151617181920答案BCABCDABCDBCDACDABCDABBCADABCD题号212223242526272829答案BCDACDACABCDABCDACABBDBCD三、判断题答案题号12345678910答案XXVXXVXVVX题号11121314151617181920答案VVVVVXXXVV题号212223242526272829答案XVVVXXVXV29

四、不定项选择题题号12345678910答案CDABACACDABCBCABA题号11121314151617181920答案ABCDACAADABCDBCDCDABCDABDBCD题号21222324252627282930答案AACBACDBABDABCD题号31323334353637383940答案ABCACDADBABDCDBDABCDB题号41424344454647484950答案CBADDABCDABACA题号51525354555657585960答案ABCDACAADABCDBDADBDBC题号61626364656667686970答案ACACDCABABCDABBACD题号71727374757677787980答案ACDABBAABCABCAABD题号81828384858687888990答案AADBDADABDDCABCDABCD题号919293949596979899100答案BCADDDAABCDADCDA30

第8章政府会计基础第1节政府会计基本准则一、单选题答案题号123答案DBA二、多选题答案题号123456答案CDABDBCABCACABCD三、判断题答案题号123456答案VXVVVX第2节事业单位会计一、单选题答案题号12345678910答案CDCBBACCDC题号11121314151617181920答案CCCDBDBACB题号21222324252627282930答案CCBBDDBABB题号31323334353637383940答案CDBDBDABAA题号41424344454647484950答案DCBCCBBCCD题号51525354555657585960答案BACCBCBDCD题号61626364656667686970答案BDDCBDBCAA题号71727374757677787980答案DBCACCCBCB题号818283848586答案BDAAAB二、多选题答案题号12345678910答案ADABCDABCABCABDBCDABCABCDABCABC题号11121314151617181920答案ABCDABDABCDABDACDABCABCABCDABDABCD题号21222324252627282930答案BCABABCABCDADABDABCDABCABCDABCD题号31323334353637383940答案ABABDABDABCDABCDBCDABCDABCABCDBD题号41424344454647484950答案BCDBDBCDABCABCDABCABABDACDBC31

题号51525354555657585960答案BCABCDABCDADBCABCABCABABCBD题号6162636465答案ABDABCBCBCABC三、判断题答案题号12345678910答案XXXVVXXVXX题号11121314151617181920答案VXVXXVVVVV题号21222324252627282930答案XXVXXXXXXX题号31323334353637383940答案XXXVVXXVXX题号41424344454647484950答案VXXXVVXXVV题号51525354555657585960答案VXXXVVXVXX题号616263答案VXV同步强化练习一、单选题答案题号12345678910答案BBCACBCABA题号111213141516171819答案DCBBBCACC二、多选题答案题号12345678910答案ABCABCABCDABBCDABDBCDABCDABCABC题号111213141516171819答案ABCADABCADABCABCDABCABC