中级财会练习题及答案

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1、袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节

2、薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆

3、蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿

4、螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂

5、袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节

6、薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆

7、蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂螁膁肄蒁袃羄莃蒀薃膀艿蒀蚅羃膅葿螈膈肁薈袀羁莀薇薀螄芆薆螂罿节薅袄袂膈薄薄肇肃薄蚆袀莂薃蝿肆芈薂袁衿膄蚁薀肄肀蚀蚃袇荿虿袅肂莅蚈羇羅芁蚈蚇膁膇芄蝿羃肃芃袂腿莁节薁羂芇莂蚄膇膃莁螆羀聿莀羈螃蒈荿蚈肈莄莈螀袁芀莇袃肇膆莆薂衿肂莆蚅肅莀蒅螇袈芆蒄衿肃膂蒃蕿袆膈蒂