《会计学》考试题库大全（带答案）

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328xᡠ¸dᵨ905ஹçᑭ»(çØÉI“”|Óᑡ)1837ßàJáâὃä⚪£(åqᫀ)ஹᓫ⚗⌱⚪(ᐳ15ᑖ6éê⚪1ᑖ)(A)1ஹëᑡ⚗ÈÜ6ìíbîᨵ3ᨵ8Ḅ]ï¡*A஺AஹI(gðñrgBஹᵨrgòZXZgCஹI(gó¤Dஹᦈᑮ᜜ᖪᣎöḄᜓ(B)2ஹ÷├«/´ᢇ6ùᑖúgᦈ(6ùᑖúgûüᨚþ6ÿ
ᑴoAஹᦈBஹᦈCஹDஹ(A)3ஹ᝞ᡠᵨḄᡠ!ᜧ#!$%&ᐭ(ᵨA)஺Aஹᑜ,)-Bஹ./)-Cஹ01&-Dஹ⊡ᐙ&-(D)4ஹ45678᝞45Ḅ9:ᵫ#<=>ᕒᜫAᡠ⌼ᡂḄᑣEᐭDAஹ=ᳮGᵨBஹH5ᡂICஹᐸKᦈDஹ⃩
᜜NOAஹBஹPQ⚗CஹSTᜫDஹᦈ(D)5ஹU⚓WXᓱᱏWX[⌕〉ᵨ#DoAஹᱯ_`Bஹab`CஹcᑖeXDஹfgᑖeX(D)6ஹhᑴᑭj⊤[⌕lmDoAஹn5ஹopqᡠᨵὅeᔜᡝḄIvH!BஹTweᔜᡝḄvxy!CஹTweᔜᡝḄIvH!

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~ḄHÂÃopḄÄÅᡠᨵὅᩗwḄÆǹE}I©WḄ0⊝ᐵÊËÌᐸÍÎ஺(F)4ஹᙠÏÐ-ÑᡝḄÏÒ&ÄÅᦪÐÒ&ÆÇᦪ஺(F)5ஹᡠᨵᡝÔ᪷m¹EÖḄᒹØcᡝfgᡝ஺(T)6ஹ
H5ᵨÙÚn5EᢚܪÝÞᐭ“ᑴ⌼Gᵨ”ᡝ஺(T)7ஹ²#n5opᡝ¦᪷mᐸy!ḄÒᔣᩭᑨ¯ᐸឋâ஺(F)8ஹã#ᡠᨵὅᩗweḄᡠᨵᡝäåḄᵨ⌶᪀Ô¨èḄ஺(T)9ஹᦈËéḄlmêOëᕒìᳮᦈஹ
~Ḅ᪷m஺íஹî⚗⌱ð⚪(ᐳ15ᑖ¶·⚪1ᑖ)(ABD)1ஹ¹EḄÒ-▭ò0Aஹ¹E᪶ḄÒ-Bஹ¹Eᑖ᪆ḄÒ-Cஹ¹EḄÒ-Dஹ¹Eô7ḄÒ-(ACD)2ஹÑᑡ⚗8ã#
ö÷n5Ḅᨵ=Aஹù1úBஹ⚜ᦈCஹᦈDஹüúᖪ(ABC)3ஹᙠý1þ0⊝ªÑᑡÿ┯Ḅ⊝ᐵ஺Aஹ⚗Bஹ⚗┯ᨵᐵᡝCஹ⚗Dஹᡝ᎔!ᔣ

34(ABC)4ஹ#ᑖ%ᡝ&'(ᑖ%ᡝḄ)*+ᢣoAஹ*-./01Bஹ*ᔣ23Cஹ*4526Dஹ*ᦪ826(ABCD)5ஹ:ᑡᡝ<=>“@AᑭC”ᡝEFGHᐵḄ+oAஹI⃩ᡂ@Bஹ├MNᵨCஹPᳮNᵨDஹ⃩R4>▬T(ABC)6ஹUVWXYZHᐹᜓḄ]@ᑁ_+oA,ᑁ_BஹYZḄ`aஹbᑴd.eᨵᐵfghḄijCஹklYZᓫnḄ`aDஹ-ᑖo(ABCD)7ஹpoEF┯qr#Ḅ᪶GrI⌕ᒹ0Aஹ4d>¡4#¢/Ḅ᪶GBஹ4d>ᐸ¤#¢/Ḅ᪶GCஹ¥)¡¦d>¥)¡¦#¢/Ḅ᪶GDஹ¥)¡¦d>ᐸ¤#¢/Ḅ᪶G(BD)9ஹ:ᑡ=UV§ᑴ¨©⊤Ḅ«kᩭḄ+oAஹWXYZBஹ#CஹYZDஹ'((ABC)10ஹ᜜¯ᩞᧇu²Ḅᡂ@ᒹoAஹ³´Bஹµ5ᑁḄ⌶·ὑCஹ¹ᩖNDஹ»¼·ὑ(ABCD)11ஹ½ᙠ¾¿-᪶ÀqrH⍳ÂḄ-ᎷÄᒹ஺Aஹ-IÅᎷÄBஹᢝÇ⃩ᎷÄCஹ-ᑖ.ᎷÄDஹÈÉ-8ᎷÄ(ABD)12ஹᑴ⌼½+ËÌḄFËᓫnrᐸÍ᦮ḄFË⃩ÏÐᵫᡠ᪀ᡂ஺AஹÔHÏÐBஹFËÏÐC,³ᓬÏÐDஹ├MÏÐ

35ÖBCD
13:ᑡ-ᑖo×ØÙᔠ-ᑖoḄ+oAஹ00Ḅ-ᑖoBஹ0Ḅ-ᑖoCஹ0Ḅ-ᑖoDஹḄ-ᑖoÖABÛ14ஹÜÝÞ#⊤=ßoAஹàᑮâÀ⊝ḄUᵨBஹã᧜ᔜÜÝḄஹ@.EF5Cஹã᧜ᔜÜÝḄ.æç5Dஹã᧜ᔜÜÝ¢/ḄGHᐵÖABCÛ15ஹËÌFËNᵨᒹoAஹhèNᵨBஹ/kNᵨCஹᩞᧇNᵨDஹᡂ@Nᵨéஹê⚪S55ᑖÛÖ0ÛìíA12ᨴïEF᝞:஺⌕ñ§ᑴ-ᑖor᝞ᨵ-Àr⌕ñᑏò-ÀÏÐ஺Öᐳ40ᑖrôõ⚪2ᑖÛ1ஹ10drìí├MᵬËÌ´R¦ᔠ-292500ᐗrøᦈ¦஺úûû¥)¡¦292500ûI⃩ᦈᐭ0ᵬËÌ250000HýRN0Hýþÿ
├⚗425002ஹ16ᨴᢚᐸ8100ᐗᔆ3200ᐗ஺ᑴ⌼!ᵨ8100#ᳮ!ᵨ3200%&'ᢚ113003ஹ30ᑖ)*!ᵨᐸᵬ,*-*12000ᐗ.,*-*8000ᐗ#ᳮ-ᕒ*6000ᐗ01#ᳮ-ᕒ*4000ᐗ஺2ᡂ4ᵬ,120004.,8000ᑴ⌼!ᵨ6000#ᳮ!ᵨ4000%567*89300004ஹ31ᢥᨴ2*;<=>?2Ḅᑴ⌼!ᵨᑖ)Aᵬஹ.,஺
ᵬ,6000*;.,4000*;ᑴ⌼!ᵨ=8100+6000+5900=20840
ᐗᑖ)᳛=208404-6000+4000
=2.084
ᐗ/*;

36ᵬ,6000X2.084=12504
ᐗ.,4000X2.084=8336
ᐗ2ᡂ4ᵬ,125044.,8336%ᑴ⌼!ᵨ208405ஹ31ᵬஹ.,ᙳᐰF*ᐭHIJᐸK▭2ᡂ஺HMᖪ,4ᵬ,321844.,22456%2ᡂ4ᵬ,32184—.,224566ஹᎷQ“SᑭU”12ᨴḄWXYZ12000ᐗᢥᐰSᑭU[Ḅ33%'\5]Ḅᡠ_`ab5Ḅcdᜐᳮ஺ᐰSᑭU=12000+302000-158440
=155560
ᐗᡠ_=155560X33%=51334.80
ᐗᡠ_!ᵨ51334.80%5]!45]ᡠ_51334.807ஹIJᡠ_ᐭ“SᑭU”cᡝ஺SᑭU51334.80%:ᡠ_!ᵨ51334.808ஹ>“SᑭU”cᡝYJᐭ“ᑭUᑖ)”cᡝ஺iᑭU=155560-51334.80=104225.20
ᐗSᑭU104225.20%ᑭUᑖ)4jᑖ)ᑭU104225.209ஹᢥᐰSKkiᑭUḄ10%'\lYmno`ab5Ḅcdᜐᳮ஺ᑭUᑖ)4lYmno10422.52%lYmn10422.5210ஹ>“ᑭUᑖ)”ᐸpqrcᡝJᐭ“jᑖ)ᑭU”qrcᡝ`'\ᑖ)sḄjᑖ)ᑭU஺

37ᑭUᑖ)4jᑖ)ᑭU10422.52%ᑭUᑖ)4lYmn10422.52ᑖ)sḄjᑖ)ᑭU=104225.20-10422.52=93802.68
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