会计学基础综合习题答案

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1、会计学基础综合练习题：参考答案一、单项选择题1.A2.A3.B4.A5.C6.A7.C&A9.B10.D11.A12.A13.C14.B15.A16.D17.D18.C19.A20.D21.A22.D23.C24.A25.A26.B27.A28.C29.C30.B31.C32.C33.B34.C35.D36.C37.A38.D39.B40.B41.D42.C43.C44.D45.D46.A47.C48.B49.B50.D51.D52.B53.A54.C55.A56.B57.A58.D59.B60.D61.D62.D63.C64.A65.D66.C67.C68.B69.D

2、70.D71.B72.B73.B74.D75.D76.C77.B78.C79.C80.C81.C82.C83.A84.C85.A86.B87.B二、多项选择题1.ABCDE2.ABCD3.ABCDE4.ABCDE5.AC6.ABDE7.BCD8.ABCE9.ACD10.ABCD11.AC12.BCD13.ABC14.ACD15.CDE16.ABCD17.ABCE18.ABE19.BDE20.ACD21.ACE22.ABCD23.CD24.ABC25.ABCDE26.BCDE27.AB28.ABDE29.BCD30.ABCE31.ABCD32.CDE33.ABCD34.A

3、BD35.ABCE36.ABCE37.CD38.AC39.ABCDE40.ABCD41.BCDE42.AB43.AB44.ABCDE45.AB46.ABC47.CDE48.ABD49.CD50.ABCD51.ABCDE52.ABCD53.AC54.ABC55.ABE56.ABCE57.DE58.BCD59.ABC60.ABCD61.CD62.ACD63.AB64.ABCD65.ABE66.ABCD67.ABCD68.AB69.ABC70.ABCD四、会计核算业务题习题一资产二80000+600+32900+310000+223000+20000=666500负债二550

4、00+60000+25000+16500=156500所有者权益=410000+100000=510000资产二负债+所有者权益666500=156500+510000习题二金额单位：元账户名称期初余额木期借方发生额木期贷方发生额期末余额库存现金5000固定资产1320000短期借款1070000会计学基础综合练习题：参考答案一、单项选择题1.A2.A3.B4.A5.C6.A7.C&A9.B10.D11.A12.A13.C14.B15.A16.D17.D18.C19.A20.D21.A22.D23.C24.A25.A26.B27.A28.C29.C30.B31.C32.

5、C33.B34.C35.D36.C37.A38.D39.B40.B41.D42.C43.C44.D45.D46.A47.C48.B49.B50.D51.D52.B53.A54.C55.A56.B57.A58.D59.B60.D61.D62.D63.C64.A65.D66.C67.C68.B69.D70.D71.B72.B73.B74.D75.D76.C77.B78.C79.C80.C81.C82.C83.A84.C85.A86.B87.B二、多项选择题1.ABCDE2.ABCD3.ABCDE4.ABCDE5.AC6.ABDE7.BCD8.ABCE9.ACD10.ABCD

6、11.AC12.BCD13.ABC14.ACD15.CDE16.ABCD17.ABCE18.ABE19.BDE20.ACD21.ACE22.ABCD23.CD24.ABC25.ABCDE26.BCDE27.AB28.ABDE29.BCD30.ABCE31.ABCD32.CDE33.ABCD34.ABD35.ABCE36.ABCE37.CD38.AC39.ABCDE40.ABCD41.BCDE42.AB43.AB44.ABCDE45.AB46.ABC47.CDE48.ABD49.CD50.ABCD51.ABCDE52.ABCD53.AC54.ABC55.ABE56.ABC

7、E57.DE58.BCD59.ABC60.ABCD61.CD62.ACD63.AB64.ABCD65.ABE66.ABCD67.ABCD68.AB69.ABC70.ABCD四、会计核算业务题习题一资产二80000+600+32900+310000+223000+20000=666500负债二55000+60000+25000+16500=156500所有者权益=410000+100000=510000资产二负债+所有者权益666500=156500+510000习题二金额单位：元账户名称期初余额木期借方发生额木期贷方发生额期末余额库存现金