会计从业资格考试《会计基础》练习题（三）

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1、螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄

2、莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀

3、蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈

4、肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇

5、薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿

6、膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄

7、薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节薈羅羄蒈蒄肄肇芁螃肃腿蒆蚈肂芁艿蚄肁肁薄薀肁膃莇衿肀芅薃螅聿莈莆蚁肈肇薁薇螅膀莄蒃螄节蕿螂螃羂莂螈螂膄蚈蚄螁芆蒀薀螀荿芃袈蝿肈葿螄蝿膁节蚀袈芃蒇薆袇羃芀蒂袆肅蒅袁袅芇芈螇袄莀薄蚃袃聿莆蕿袃膁薂蒅袂芄莅螃羁羃薀虿羀肆莃薅罿膈薈薁羈莀莁袀羇肀芄螆羇膂蒀蚂羆芅节