会计从业试题

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1.
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50C.1400ᐗD.14500ᐗ6.ᑡÔÕ᜜ᩭøùúûḄ`üý஺A.ᦈᧇᓫB.ᦈ!ḄᦈþC.vÿḄἠD.ᔠ7.ᑡᵨḄᡝ஺A.⚜B.ᩞᧇC.!ᡂ#D.ᑭ%ᑖ'8.()*+,-./0123ᑴḄ567஺A.-.Ḅᦈ67B.)*9Ḅ67C.:3ᑴᦈ670;3ᑴ67D.-.Ḅ679.<5=ᕒ?567@5Ḅ.A26000ᐗ05/┯5D2600ᐗ0EF/ᵨ஺A.GHI├KB.ᑜMEFKC.⊡ᐙP5KD.Q◀HSK10.T᧜<1ᱯWXYḄZ[\Ḅ]^_⊤஺A.a!bc⊤B.ᑭ%⊤C.-.de⊤D.ᑭ%ᑖ'⊤11.

51C.ᐵឋᑣD.⌕ឋᑣ12..Aᨵ┯Ḅ670FḄK஺A.ᵫiᐹᓫᙠ67EFB.ᵫiᐹᓫᙠ67EF0tiᐹᓫᓺC.ᵫiᐹᓫD.13.“9ᖪ”ᡝḄ12ᵨ஺A.B.C.ᦪe.AD.MP514.ᑡgZḄᜐᳮ£ᔠᩗ¤hᑴ஺A.#ᨴ᪷§├¨ᔠhiᖪ1ᢇ0¨j10000ᐗ0ª#ᨴ«ᨵᦈᑮ0®¯°±?ᐸ³D#ᨴᦈᐭB.#ᨴᦈᑮᨴ├¨ᖪ50000ᐗ0®¯³#ᨴᦈ=D50000ᐗC.#ᨴhµ¶·ᵨ3000ᐗª¸¹º0³#ᨴ├¨·ᵨ3000ᐗD.᪷§├¨ᔠ⚜ᦈ»ᡝW.10000ᐗ0®¯³#ᨴ├¨ᦈᐭ10000ᐗ15.

52C.ឋᑣD.ØÙÅÚᑣ18.YÛ/Èᐭ“#nᑭ%”ᡝḄ()ᡝḄ¿A஺A.“9ᖪ”B.“ᑴ⌼·ᵨ”C.“v⃩gZᡂ#”D.“ᑭ%ᑖ'”19.-.àáâ0ÅãKá®Ḅ-.9ᑡᐭ()஺A.ᐸäᦈB.ᐸäC.åᳮ·ᵨD.⃩g᜜ᦈᐭ20.ᑡgZ°]ÂÃa!çbc/èᓄḄ()஺A.ê)*9ë=ᩞᧇ1ᢇ0j½78000ᐗB.ᦈìlÆḄ100000ᐗC.ê)*9íîlï40000ᐗD.()*+,-.20000ᐗᜓhÉa21.a!bc⊤ñkḄa!⚗òᢥ()ᑖ⚗ᑖôᑡiḄ஺A.⌕ឋB.dõឋC./öឋD.ᐵឋ22.i÷=ᕒ⚜ø÷ù·/0úᑏḄøᓫÄÅ()஺A.ÔᑴḄ67B.᜜i67C.67D.ᓫ6723.^Ëᑖ'üḄᡠþ¾0Õ⚗gZÂÃḄèᓄ()஺A.1⚗bc¼t0ÿ⚗B.⚗⚗ᵨC.⚗⚗D.⚗⚗ᡠᨵὅᩗ

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57C.ïðᩞᧇòD.#zÛóᓫôR19.ᑡR\õdᵨᓱᱏøR\Ḅᨵ()஺A.PQRB.@A:1RC.WᑖùRD.úᑖùR20.ᑡ⚗àÙõAûüᐰ☢^ÿḄ
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6010.A᪆DEF⊤5H᧜JᱯLMNḄDஹEFஹᡠᨵὅᩗTUVWXḄY⊤ᐸ[Y⊤5H᧜J\]N^_⃩ᡂbcVdefXḄY⊤஺11.B᪆ghᑣjkឋmᑣḄ⌕oᑡᐭrsឋmᑣtuᦑ3vᩞᧇḄ0tᵫyᐹᓫᙠm'(B6஺ᦑᫀC஺13.C᪆1ᖪᩞᧇᱥᦑ0?ᵨᦪ
஺14.C᪆ᩗ<=ᑴ\]Ạ⌕o¢£5tN¤_¥/Ḅᦈᐭ¤_<=ᡈ0tE¨Ḅ©ᵨª«&⚗5ᔲᦈ%®0t¯°tNḄᦈᐭ©ᵨ±²7³]´ᑭ¶⊤஺15.C᪆·¸¹vḄᦈᐭᩗ<=ᑴ⌕oºᱥ5ᔲᦈᑮ¼N¥/Ḅᦈᐭᙳ07³tNᦈᐭᦑC஺16.C᪆'('(¾ᐸ[®5m'(ᦑCo17.D᪆¿ÀÁḄÂLDvÃᨵḄ5Äᵨᩗ¾5ᡠᨵᩗÅ᪷Ç¥ÈÉmᑣ\]᪶Ë;ÌÍÎᨵÂLD᪶Ë23ÀÁÍÏ;ÀÁÀÁ;Ð◅Ò_¼ᵫÓÀ{E¾Ô¿ÀÁNÕÓÀ{Ör×ØÙ3⚗D஺18.C᪆2NÚ;ᔜÛTÜᡝḄÞ
jᐭ“¼}ᑭ¶”ᡝᦑC஺19.D᪆/áâuªCâm2Ḅ/1&ᢥäL0ᐭ“⃩᜜ᦈᐭ”°vḄ⚗ᑭᜐᳮèᓽêMëìeíî஺20.C᪆²+,1&ïðñ&{☢5Dóôõ{☢5EFöóôᦑC஺2LB᪆DEF⊤ḄD⚗÷5ᢥDḄøeឋ᣸ᑡḄᓽøeឋúḄ᣸øeឋûḄ᣸஺22.A᪆ᵫü&ᓫ5ᵫ¼ᓫḄyý´ᕒÿᑴḄᦑᑴḄ஺23.B᪆ᑖᡠ☢⊤ᡠᵨ!"#ᓽᵨ%&'(☢)*+ᡂᓽ-%&ᦑ8஺24.B᪆./0ᑴ12345678./9:ᩗ?@Ạ஺25.C᪆ᑭC⊤ḄDᑴᨵFGHIᡃK0ᑴ123LᵨMNI஺

6126.C᪆PQRSTUVWX7YWX8✌ᐜ᪷]“?_`_ab⊤”d᦮?fgh”iᜐᳮPQlm'’?ᡝqiᜐᳮ஺27.B᪆ᔣstuvw_h_vᡝ⊤x./Ḅst_v%&ᦑDᑴᦈvza{|}~Ḅᑜ/•Dᑴv஺28.B᪆ᐰᨴ&ᩗᙳᓫ-ᨴ~__|Ḅ`▭ᡂ+ᨴᦈᐭ_|Ḅ`▭ᡂ'/#ᨴ~__|Ḅᦪ+ᨴᦈᐭ_|Ḅᦪ'஺29.B᪆K2000+80x33%=686.4
ᐗ'஺30.C᪆"QPQ◅ᐭᳮᵨzᜐ"Qᡂ஺⚜Ḅ¡ᩖ£ᙠ¥¦Ḅ6§ᨴ¨ᙳ©├ᐭᔜᨴᳮᵨ஺ᔆᳮhᕒ¯°±{ᳮᵨ஺²,´./ᨴᳮᵨ!"µ=30000+2400+6=30400
ᐗ'16.C᪆?±{>?zᐸ·¸WᦑCo17.D᪆a{¹°º»Ḅ¼3°Q./½ᨵḄW¾ᵨᩗzWᡠᨵᩗ¿᪷]`ÀÁ{+Iᑣ0᪶ÄÅᨵ¼3°Q᪶´º»Å{ƺ»º»Ç◅ÈÉ@ÊË̺)<z͹°º»ÎÏw̺ÐÑÒÓÔ´⚗°Q஺18.C᪆ÎÖ;ᔜlmØ?ᡝḄµÙᐭ“¦ᑭC”?ᡝᦑC஺19.D᪆Ú-RSTaUÛSxḄÚ-_vᢥ23ᐭ“⃩/᜜ᦈᐭ”=./Ḅ⚗ᑭᜐᳮ#ᓽßàáâãä'஺20.C᪆:st_våYæç|v☢W°Qèé(☢W)*êèéᦑC஺21.B᪆°Q)*⊤Ḅ°Q⚗ëWᢥ°QḄìãឋ᣸ᑡḄᓽìãឋðḄ᣸æìãឋñḄ᣸w஺22.A᪆ᵫ{uvᓫWᵫᓫóḄôõhᕒöᑴḄᦑᑴḄ஺23.B᪆ᑖᡠ☢⊤ᡠᵨ!"#ᓽᵨ%&'(☢)*+ᡂᓽ-%&ᦑ8஺24.B᪆./0ᑴ12345678./9:ᩗ?@Ạ஺25.C᪆ᑭC⊤ḄDᑴᨵFGHIᡃK0ᑴ123LᵨMNI஺

6226.C᪆PQRSTUVWX7YWX8✌ᐜ᪷]“?_`_ab⊤”d᦮?fgh”iᜐᳮPQlm''?ᡝqiᜐᳮ஺27.B᪆ᔣstuvw_h_vᡝ⊤x./Ḅst_v%&ᦑDᑴᦈvza{|}~Ḅᑜ/•Dᑴv஺28.B᪆ᐰᨴ&ᩗᙳᓫ-ᨴ~__|Ḅ`▭ᡂ+ᨴᦈᐭ_|Ḅ`▭ᡂ'/#ᨴ~__|Ḅᦪ+ᨴᦈᐭ_|Ḅᦪ'஺29.B᪆K2000+80x33%=686.4
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