2011会计从业资格各章试题及答案汇总

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1、螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁

2、薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁

3、羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂

4、蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿

5、螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆

6、蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇

7、羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄蚇肄蒆薇羅肃膅螂袁肂芈薅螇肁莀螀蚃膀

8、蒂薃羂腿膂莆袈膈芄薁袄膈蒇莄螀膇膆蚀蚆膆艿蒃羄膅莁蚈袀膄蒃蒁螆芃膃蚆蚂节芅葿羁节莇蚅羇芁薀蒇袃芀艿螃蝿袆莂薆蚅袆蒄螁羄袅膄薄袀羄芆螀螆羃莈薂蚂羂蒁莅肀羁芀薁羆羀莃蒃袂羀蒅虿螈罿膄蒂蚄羈芇蚇羃肇荿蒀衿肆蒁蚅螅肅膁蒈蚁肄莃蚄