《会计学原理》考试题库大全（带答案）

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488ᩞ8000060000(50000)90000ᧇ#;ᡂ(30000)700008000020000!;ᡂ(40000)8000020000100000=>?@200000(40000)20000220000;A%(39000)+1000049000/4B6(9300)93006000060000/Cᦈ@343000(32000)40000351000!ᔠ(391300)(391300)(304300)(304300)(460000)(460000)EஹFᔠGH⚪஺IJKL"#᝞NOPGH᪷RNᑡOPGHTᑴᑖVWXYZ?[\Ḅ4ᙠᑖV^ᑡ_஺⚪2ᑖᐳ30ᑖ1ஹ:ᱥ@ab++ᵬ4000ᱥ@ab——d90004ef)——4eghf2210'i,-./152102ஹ%i8ᩞᧇ——ᵬ4000——d9000'iᱥ@ab++ᵬ4000ᱥ@ab——d90003ஹ%i()moo':,-./111004ஹ%i4Bk@11100'i()111005ஹ%ilmnᵨ4800'i,-./48006ஹ%i,-./187200'ip⃩GHᦈᐭ160000%4ef)——4eghf272007ஹ%i├tnᵨ4000'i,-./40008ஹ#;ᡂ!——A5550——B3330ᑴ⌼nᵨ1110vᳮnᵨ1110'i4Bk@111009ஹ%iᑴ⌼nᵨ3000vᳮnᵨ1000

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ᜫDஹᦈ(B)9ஹᑡ᜜ᩭ஺Aஹ⚞ᧇᓫBஹἠCஹᦈᧇᓫDஹ⊤(D)10ஹ!⚓#$%ᓱᱏ#$(⌕〉ᵨ஺Aஹᱯ-./Bஹ01./Cஹᑖ3$Dஹ45ᑖ3$(B)11ஹ᝞789ᨴ;<=>⊤?@“BC<”E100Fᐗ@“HIᢚK”E40Fᐗ@ᑣ89“BCYᡠᨵὅ3ᔜᡝḄ`abcBஹ
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d3ᔜᡝḄ`abcDஹ<ஹ=>Yᡠᨵὅᩗd3ᔜᡝḄa;ec(A)13ஹVg-ᨬi`Ḅjᜐᳮmn@oVᐸqjᜐᳮmnḄiẠ஺Aஹ/jᜐᳮmnCஹst⊤jᜐᳮmnBஹ/jᜐᳮmnDஹ./jᜐᳮmn(A)14ஹEuv᧜%xṓ89├{ᖪ}%~jᡠḄᦈᐭY├{ᖪ}ᓫbḄ9j@ḄᡝVAஹ“(⃩9jᦈᐭ”ᡝBஹ“ᦈ”ᡝ

51Cஹ“⃩9᜜ᦈᐭ”ᡝDஹ“ᦈἠX”ᡝ(A)15ஹg89Ḅ<cᩗdcoAஹBஹᨵCஹᯠDஹᨵᙠa;ஹ⚗⌱⚪(ᐳ15ᑖ@¡⚪1ᑖ)1ஹABD2ஹACD3ஹABC4ஹABC5ஹABCD6ஹABC7ஹABCD8ஹAC9ஹBD10>ABC11ஹABCD12ஹABD13ஹBCD14ஹAB15ஹABC(ABD)1ஹ£IḄ¤¥▭§V«Aஹ£I᪶Ḅ¤¥Bஹ£Iᑖ᪆Ḅ¤¥Cஹ£IḄ¤¥Dஹ£I«¬Ḅ¤¥(ACD)2ஹᑡ⚗t?@89®<Ḅᨵ஺Aஹ¯°±Bஹ⚜ᦈCஹᦈDஹ³±ᖪ}(ABC)3ஹᙠ´°µ¶⊝@ᑡ¸¹┯»¼£½¾¿ÀÁ¤Ḅ¶⊝ᐵÃ஺AஹÄ/Å⚗ÆÇ9jBஹÅ⚗ÆÇ9j/┯ᨵᐵᡝCஹÈ/Å⚗ÆÇ9jDஹÅᡝÉ᎔u/¤ᔣ(ABC)4ஹᑖ3ᡝ%45ᑖ3ᡝḄ¶°Ì/Vᢣ஺AஹÌ/£IagÎBஹÌ/¤ᔣÏCஹÌ/ÐcDஹÌ/ᦪÑ(ABCD)5ஹᑡᡝ£“`ÒᑭU”ᡝ¿¤bÓᐵÃḄV஺Aஹ(⃩9jᡂ`Bஹ├{ÕᵨCஹÖᳮÕᵨDஹ⃩9×Ð▬Ù(ABC)6ஹÚEᐹᜓḄi`ᑁÞV»AஹÆÇ9jᑁÞBஹḄàáஹPᑴ.aYᨵᐵâãäḄåæCஹçèᓫḄàáDஹ£Iᑖé()7ஹ$/éb┯»@êëḄᜐᳮì¥V஺Aஹᵨ⌨⁐ïðñ◀óôᡈὅÈöᢌᑏ⚓BஹÓ┯»Ḅᦻóᡈᦪó´°úᦋஹ᢬⊡ஹþÿCஹᵨᑴ├Dஹᙠ┯Ḅᦻᡈᦪᑜᩩ!"#()8ஹ$%&Ḅ᪶()⌕ᒹ,.Aஹ/$%01/&23Ḅ᪶(Bஹ/$%ᐸ5&23Ḅ᪶(Cஹ6"17$%6"17&23Ḅ᪶(Dஹ6"17$%ᐸ5&23Ḅ᪶(()9ஹ8ᑡ:;<=ᑴ>?@⊤ḄBCᩭEḄF஺AஹHBஹ&CஹDஹIJ()10ஹ᜜LᩞᧇOPḄᡂRᒹ,oAஹSTBஹUᑁḄ⌶Xὑ

52Cஹ[ᩖ]Dஹ_`Xὑ(a11ஹcdᙠefgh᪶ijk⍳mḄghᎷoᒹ,஺Aஹgh)qᎷoBஹᢝtu⃩ᎷoCஹghᑖxᎷoDஹyzh{Ꮇoa12ஹᑴ⌼cdF~Ḅ~ᓫᐸ᦮Ḅ~u⃩ᵫᡠ᪀ᡂ஺AஹkBஹ~CஹSᓬDஹ├a13ஹ8ᑡghᑖᔠghᑖḄFAஹḄghᑖBஹḄghᑖCஹḄghᑖDஹḄghᑖa14ஹ&⊤:஺Aஹᑮi⊝Ḅ;ᵨBஹ᧜ᔜḄஹ¥Rx¦Cஹ᧜ᔜḄx¢£Dஹ᧜ᔜ23Ḅ(kᐵ¨(a15ஹ~~]ᵨᒹ,Aஹ©ª]ᵨBஹ3C]ᵨCஹᩞᧇ]ᵨDஹᡂR]ᵨ«ஹ¬?⚪®55ᑖa®a¯°±¯²12ᨴ´¦uµd?᝞8஺⌕·=ᑴghᑖ᝞ᨵhi⌕·ᑏºhi஺®ᐳ40ᑖ½¾⚪2ᑖa1ஹ5$ᔣ□ᐝ°±LᐭAᩞᧇ38000ᐗÅÆÇ<6460ᐗ7É⚜Ë஺ᩞᧇÌᦈᐭ0஺1ஹ:ᩞᧇAᩞᧇ38000kÎÇ]kÎÅÆÇ®!⚗Ça6460Ð⚜Ë7444602ஹ10$°±├ᵬ~TÇ7ᔠh292500ᐗÉᦈ7஺2ஹ:6"17292500Ð)⃩d?ᦈᐭᵬ~250000kÎÇ]kÎÅÆÇ®├⚗Ça425003ஹ10$Ó6"ÔO/30000ᐗBC¦ÕªÖ஺3ஹ®1a:01/30000Ð6"1730000®2aÐkËתØÙ30000Ð01/300004s11El,Þº/ßἠLSᔆâã°ᵨ780ᐗ஺4ஹÐåᳮ]ᵨ780Ð6"177805ஹ16$ÔORᨴçUÖ~ᢚéᐸê38100ᐗᔆâ3200ᐗ஺5ஹÐᑴ⌼]ᵨ8100åᳮ]ᵨ3200Ðëhᢚé113006ஹ18$°±LSìêíST240000ᐗÅÆÇ40800ᐗ[ᩖ]1000ᐗ7⚗ᨚïßËoᜓÎËñᵨ஺6ஹÐçUÖ~êí281800

53ÐkË72818007ஹ30$ᑖòªÖ]ᵨᐸᵬ~ª©ªÖ12000ᐗó~ª©ªÖ8000ᐗê3åᳮ©ᕒªÖ6000ᐗ"õåᳮ©ᕒªÖ4000ᐗ஺7ஹÐ~ᡂRᵬ~12000ó~8000ᑴ⌼]ᵨ6000åᳮ]ᵨ4000ÐkËתØÙ300008ஹ30EI,ᢥ14%Ḅ÷øhÔRᨴתùᑭ]஺8ஹÐ~ᡂRᵬ~1680ó~1120ᑴ⌼]ᵨ840åᳮ]ᵨ560ÐkËתØÙ42009ஹ30$uᢇüýÖR°þ60000ᐗÿ
஺9ஹ
60000ᦈ
6000010ஹ31ᨴᩞᧇ᝞Aᩞᧇ7600ᐗBᩞᧇ12300ᐗᵬ⚞ᵨ6000ᐗ#⚞ᵨ5000ᐗ$%&'ὑᵨ5900ᐗ)*+ᳮ-.ὑᵨ3000ᐗᔠ019900ᐗ10ஹᡂ&ᵬ6000&#5000ᑴ⌼4ᵨ5900+ᳮ4ᵨ30005ᩞᧇ&Aᩞᧇ7600-Bᩞᧇ1230011ஹ31ᢥᨴ789:;Ḅᑴ⌼4ᵨᑖ>?ᵬஹ#஺ᵬ600078#40007811ஹᑴ⌼4ᵨ=8100+6000+5900=20840ᐗᑖ>᳛=20840+6000+4000
=2.084ᐗ/78ᵬ6000X2.084=12504ᐗ#4000X2.084=8336ᐗᡂ&ᵬ12504—#8336ᑴ⌼4ᵨ2084012ஹ31ᵬஹ#ᙳᐰ-E7ᐭGHIᐸ▭ᡂ஺12ஹGLᖪ&ᵬ32184&#22456ᡂ&ᵬ32184&#2245613ஹ31HIᨴN├ᵬḄ├Pᡂ138000ᐗ஺

5413ஹT⃩VWᡂ&ᵬ138000GLᖪ&ᵬ13800014ஹXYVXᨴḄGLZ[\]^,Zhi300ᐗ஺j]klmnᕒḄp+qr஺14ஹ1`ᜐᳮbcd300:GLZ[3002ᐸtuᦈv300`ᜐᳮbcd30015ஹHIᨴcxyzᡝ஺ᐸ^“T⃩VWᦈᐭ”~300000ᐗ“ᢗ
ᦈx”~2000ᐗ,“T⃩VWᡂ”~138000ᐗ“+ᳮ4ᵨ”~11540X,“├P4ᵨ”~1000ᐗ,“bW4ᵨ”~2500ᐗ“⃩V᜜”~5400ᐗ஺15ஹ1T⃩VWᦈᐭ300000ᢗ
ᦈx2000ᑭ3020002ᑭ158440T⃩VWᡂ138000+ᳮ4ᵨ11540├P4ᵨ1000bW4ᵨ2500⃩V᜜540016ஹᎷ“ᑭ”12ᨴḄ~12000ᐗᢥᐰᑭḄ33%0uḄᡠuḄzWᜐᳮ஺16ஹᐰᑭ=12000+302000-158440=155560ᐗᡠ=155560X33%=51334.80ᐗᡠ4ᵨ51334.80u4&uᡠ51334.8017ஹHIᡠᐭ“ᑭ”zᡝ஺17ஹᑭ51334.80ᡠ4ᵨ51334.8018ஹ;“ᑭ”zᡝIᐭ“ᑭᑖ>”zᡝ^஺8ஹᑭ=155560-51334.80=104225.20ᐗᑭ104225.20:ᑭᑖ>&ᑖ>ᑭ104225.2019ஹᢥᐰZᑭḄ10%0[uḄzWᜐᳮ஺19ஹᑭᑖ>&[10422.5210422.5220ஹ;“ᑭᑖ>”ᐸ¡k¢zᡝIᐭ“ᑖ>ᑭ”k¢zᡝ0ᑖ>£Ḅᑖ>ᑭ஺20ஹᑭᑖ>&ᑖ>ᑭ10422.52ᑭᑖ>&10422.52ᑖ>£Ḅᑖ>ᑭ=104225.20-10422.52=93802.68

55¤¥YVᵫm§ᑴ¨z©ªᡈ¬z¬^Lᙠ¥¯┯±ᨴ²³´⊝⊤·´⊝஺j᪶]ᨵᐵ¨»Zᨵᑡ┯±1ஹᦈ½¾v7600ᐗLᐭ¿)¨z©ªÀÁÂÃÄ[±¨~6700ᐗ஺2ஹÅLvÆÇÈÉʾv5200ᐗ஺¬z8uÇzv±¨~Ë5000ᐗ¨z©ªÂÃ஺⌕ÍᵨាÏḄ┯zÐÂÑᦋÂÓÔ┯±஺ᐳ6ᑖÖ×⚪3ᑖÙ¥YVÚᵨ▭ᡂÛ)ᩞᧇÜ᪶஺ÝhÞL¾8]ßà30000ᐗḄᵬᩞᧇácᐸÛ⚗~5100ᐗ஺jã]£äåXᢇᩞᧇḄácçᩞᧇឋ·ஹéGᩩëìp+ᕒqrᙳᨵᐵíᢥîåᵫp+ᕒïÆ3000ᐗßà500ᐗḄðᧇNᐭG஺⌕Íñ§ᑴuḄò0ᑖ»஺ᐳ9ᑖÖóò0ᑖ»ôᫀìöᑖ᪗ø&ஹᑨú⚪ᐳ15ᑖÖ×⚪1ᑖ1ஹF2ஹT3ஹT4ஹF5ஹF6ஹT7ஹT8ஹF9ஹT10ஹT11ஹT12ஹF13ஹT14ஹF15ஹFÙஹû⚗⌱ý⚪ᐳ15ᑖÖ×⚪1ᑖ஺ᐸ^᝞ôþÖ×⚪&ÿ
Ḅᫀᑣ0.5ᑖ஺1ஹABD2ஹACD3>ABC4ஹABC5ஹABCD6ஹABC7ஹABCD8ஹAC9ஹBD10ஹABC11ஹABCD12ஹABD13>BCD14ஹAB15ஹABCஹ⚪55ᑖᑖ᪗⚪ᐳ40ᑖ⚪2ᑖ1ஹᩞᧇAᩞᧇ38000!"#$!"%&#'⚗#)6460*⚜,-.444602ஹ/01.292500*2⃩4ᦈᐭᵬ89250000!"#$!"%&#├⚗#)425003>1
;1<=30000*/01.300002
!,>?@A30000*;1<=300004ஹBᳮ$ᵨ780*/01.7805ஹᑴ⌼$ᵨ8100Bᳮ$ᵨ3200

56*GHᢚJ113006ஹKLM8NO281800*!,-.2818007ஹP8ᡂRᵬ8912000S898000ᑴ⌼$ᵨ6000Bᳮ$ᵨ4000*!,>?@A300008ஹP8ᡂRᵬ891680S891120ᑴ⌼$ᵨ840Bᳮ$ᵨ560*!,>?@A42009ஹMRTU60000*ᦈMR6000010ஹP8ᡂRᵬ896000S895000ᑴ⌼$ᵨ5900Bᳮ$ᵨ3000*ᩞᧇAᩞᧇ7600Bᩞᧇ1230011ஹᑴ⌼$ᵨ=8100+6000+5900=20840ᑖV᳛=208404-6000+4000
=2.084ᐗ/?Zᵬ896000X2.084=12504ᐗS894000X2.084=8336ᐗP8ᡂRᵬ8912504S898336*ᑴ⌼$ᵨ2084012ஹ;1ᖪ9ᵬ8932184S8922456*P8ᡂRᵬ8932184S892245613ஹ2⃩4ᡂRᵬ89138000

57*;1ᖪ9ᵬ8913800014ஹ1^ᜐᳮ`8ab300*:;1<=3002ᐸi!ᦈ.300*^ᜐᳮ`8ab30015ஹ12⃩4ᦈᐭ300000ᢗMᦈl2000*Rmᑭo3020002Rmᑭo158440*2⃩4ᡂR138000Bᳮ$ᵨ11540├p$ᵨ1000`$ᵨ2500⃩4᜜rs540016ஹᐰmᑭo=12000+302000-158440=155560ᐗᡠ#=155560X33%=51334.80ᐗᡠ#$ᵨ51334.80*!"#$!"ᡠ#51334.8017ஹRmᑭo51334.80*ᡠ#$ᵨ51334.8018ஹ~ᑭo=155560-51334.80=104225.20ᐗRmᑭo104225.20*ᑭoᑖVᑖVᑭo104225.2019ஹᑭoᑖVTU=10422.52*TU10422.5220ஹᑭoᑖVᑖVᑭo10422.52*ᑭoᑖVTU10422.52ᑖVḄᑖVᑭo=104225.20-10422.52=93802.68ᐳ6ᑖ⚪3ᑖ1ஹᵨ⊡ᐙ஺1ᑖᑴ⊡ᐙḄHᑖ᝞:

58/01.900*!ᦈ-.9002ᑖ2ஹᵨᑜ஺1ᑖᙠ“!,-.”-ᡝ┯ᑏᙠ*Ḅᦪᵨᑜ¡¢£¤-¥ᕒ§¨©ªᵨ«ᙠᑏ
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¸¹ᢇ·├Zᑖ»¼½¾¿ᜐᳮজ!ᵫÂBᕒÃÄÅᑖᐸi!ᦈ.3000*^ᜐᳮ`8ab3000ঝÇᧇᐭ;Zᩞᧇ500*^ᜐᳮ`8ab500ঞᩞᧇµa~aᜫBᳮ$ᵨ31600*^ᜐᳮ`8ab31600