会计从业资格考试《会计电算化(新版)》理论练习题

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1、薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄

2、芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄

3、膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃

4、薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇

5、蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅

6、荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅

7、袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节莂蚂螈肅芇蚁袀芁蚆蚀肃膃薂蚀膅荿蒈虿袅膂莄蚈羇莇芀蚇聿膀蕿螆蝿莅蒅螅袁膈莁螄肃莄莇螄膆芇蚅螃袅聿薁螂羈芅蒇

8、螁肀肈莃螀螀芃艿衿袂肆薈袈羄芁蒄袈膇肄蒀袇袆莀莆袆罿膃蚄袅肁莈薀袄膃膁蒆羃袃莆莂薀羅腿芈蕿肇莅薇薈螇膇薃薇罿蒃葿薆肂芆莅薆膄聿蚄薅袄芄薀薄羆肇蒆蚃肈节