《中级财务会计》复习题及标准答案.doc

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2、/127127/127127/127127/127127/127127/127127/127127/127127/127127/127127/127127/127袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁

3、袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈

4、袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃

5、腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄

6、薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿

7、袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄膇莁袂膃艿薆螈膂蒁荿螄膁膁蚄蚀膀芃蒇罿膀莅蚃袅腿蒈蒅螁芈膇蚁蚇袄芀蒄薃袄莂虿袂袃肂蒂袈袂芄螈螄袁莆薀蚀袀葿莃羈衿膈蕿袄袈芁莁螀羈莃薇蚆羇肂莀薂羆芅薅羁羅莇蒈袇羄葿蚃螃羃腿蒆虿羂芁蚂薅羂莄蒅袃肁肃蚀蝿肀膆蒃蚅聿莈蚈蚁肈蒀薁羀肇膀莄袆肆节蕿螂肆莅莂蚈肅肄薈薄膄