2023年电大高级财务会计历年来试题及答案

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49::ᑖᔁzஹ⚗⌱⚪%i⚪2ᑖRᐳ10ᑖ&1.ᑡᨵᐵᑴ@AᔠᡂḄRḄḄ$%&஺A.ᣚ᧕.Ḅ@AᔠR@Aᔠᡂ¡¢23JT£@AᔠjkḄ¤ἠᡈ¤ἠ§¨ஹ0ᡈ©ªḄ«¬ஹ0Ḅᩗ5ឋ¯ᑶ±ᙠ23DḄ@ᐕVW³¢@Aᔠ01Ḅᔜ⚗µ¶·ᐵrᵨB.ᙠᔠ]^ᡈ]^¸¹º»ᔠᡂḄᩭ½⚗%¾᝞ÀTVḄÁἠஹ«ᑶḄÂV&ÃÄÅ=ḄR23DᎷ᝞Çᩭ½⚗ȸ¹01ÉᔠᡂḄº»bÊ˳Ë☠!ḄR23JlÍÎᐸᐭᔠᡂC.ᑴ@Aᔠ01Ḅ6@Aᔠµ¶·ᐵḄrᵨR¡¢T£ᔠÐ01ḄÑrᵨஹÒÓÔ¬rᵨஹÕÖrᵨ±R×ØrᵨlÍᐭ@AᔠᡂD.ᣚ᧕ᑖÙ.Ḅ@AᔠRᐸ@AᔠᡂTiᓫ⚗ᣚ᧕ḄᡂÛÜE.@Aᔠ£Þ01Ḅᔜ⚗µ¶·ᐵrᵨRßlB01àᐭÍSxᳮrᵨ2.ᑡá@A;l¡¢ᙠᔠâ¬ã⊤ᔠæÛᑁḄᨵ%&«A.éᡠᙠë᜜íxᑴ¢ᐸîxᑴR§bïðéᑮ▲ᑴḄ᛻᜜á@AB.óôõöuᳮ᦮øḄùá@AC.úôõẚ¨Ḅá@AD.ᔠ⃩@AE.ὶ⃩@A3.ᵬ@A$L@AḄý@AR20X8
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ᵬᦈ900ᐗ஺ᵬᜓᙳ10ᑴ20X9ᔠ#$⊤&'()*ᑴḄ,├ᑖ/ᨵ12஺A.5:790000008:ᦈ9000000B.5:ᦈ:ᜓ8000008:;ᑖ<ᑭ>::?800000C.5:ᦈ——ᜓ100000

508:CDEFGᜫ100000D.5ICDEFGᜫ1000008:ᦈ——ᜓ100000E.5:ᦈ——ᜓ8000008ICDEFGᜫ8000004.JKᡂMNḄO⌕QRST12஺A.ᨵUVWᱥCMYᐰB.ᨵUV[\CMYᐰC.]^_CD`ᵨᦔ᳛deḄfឋD.hᔠᱥijkḄlmW▭E.ὃ⇋_qrឋ⚗tuvwjkNdeḄxy5.z{&ᐹᝅ~YF\◤⌕Ḅᡝ1oA.ᝅ~&ᐹB.ᝅ~⚗tC.ᐕiFjkGD.ᝅ~GE.z{&ᐹᑖᔁஹᑨ⚪1⚪1ᑖ,ᐳ10ᑖ21.[\NᱯN⚗Ḅᑣ¡¢[\N•¤N⚗Ḅᑣ¥ᙠḼ¨©ª«¬©ªV:¤N⚗NᎷḄ¯°஺122.ᔲ²ᡂᔠ#ᐵ´⌕µᨵᐵ¶᧕ᡈ⚗¹{º»ᔲ¼½$¾¿À¹{jᓄ஺123.uvᙠuvÂ'ᔠ#i7ÃḄCDஹ¹{ᡈÄÅḄÆÇḄᐕiF¡ᐸ☢iFḄ©Êᐭᔠ#ᡂM஺124.Ìᔠ#[\$⊤ᔜ⚗tḄᦪÊ*VCDÆÇ⊤᪷ÐÑÒḄᡠᨵὅᩗÖᔜ⚗tḄᦪÊÑ×,├ᑖ/Ḅ5¹{Ê,EØ,├ᑖ/Ḅ8¹{ÊÌÃᡠᨵὅᩗÖᔜ⚗tḄᔠ#ᦪÊ஺125.ÙÚÛ᦮ÀᩭµÞ¡ßᦪàáâãḄäἠæᐭ¡äἠæÃçᯠxyᑮᐸ᦮ÀḄäἠæᐭäἠæÃᦪêḄ]E

51jkᡠëìᙠᔠ#äἠæê⊤¢íëî᧜஺126.ð~ñòóV᪗ᓄḄᔠõᵫ¶᧕÷øùñᖪ»ûüᡈýþÿ
ᖪ஺7.ᱥᐸᙳᵨᔊᡂ"#ឋᡠ&'Ḅ)ᙠᱥᵨ+,-./ᓫ12᦮456+,ᓫ1஺8.7ᩗᑖ:;<7ᩗ=;>7ᩗ;<7ᩗ?@ᔠBᢝᨵ
ᙠEᩭG7HᑁJKᐜBGḄM-.N⚗PQḄᩗᑭ;>7ᩗᑣ?@JBGMTUNVPQḄᩗ/஺9.ᔜVZ[Ḅ\]^_`ᐹbcdefgh“^_`ᐹ”kᡝ)᪶n஺10.ᙠo᦮7Hᑭp⊤:4r᧜o᦮tuḄvwx⃩z{=o᦮z{|}Ḅᑭ~⊤Ḅ⚗GḄᦋ⌼Vz{ᓫᑡ஺ᑖᔁ
ஹ⚪⚪5ᑖᐳ10ᑖ1.ᑴᔠc⊤|ᐹᨵᩩ2.¡E¢£]P¤¥¦ᵨᑖ§᳛¢£Ḅᐹ©ªᑣ஺ᑖᔁ
«ஹbc¬⚪"ᜧ⚪ᐳ4⚪¯1⚪12ᑖ¯2⚪12ᑖ¯3⚪15ᑖ¯4⚪11ᑖᐳ50ᑖ1.ᵬtu=±tu:&'²³Ḅ´tu஺2023µ1ᨴ1·ᵬtu¸ᵨ¹ºᔠ»¼±tu100%Ḅºᩗ஺ᢗP¾ᵬtu=±tuPQ¿À⊤ᨵᐵPᧇ᝞Ä⊤ᙠÅ¢£±tuÆPQtᐕÈḄÉẠËÌ»ᖪḄ-:140000ᐗᵫᵬtuJÏÐÑÒÓ஺±tuᢥÆᑭ~Ḅ10%ÕÖt×஺PQ¿À⊤2023µ1ᨴ1·ᓫ1:ᐗ⚗ᵬtu±tuk☢ȱtutᐕÈ+,P\1000025002500Ú᧕ឋ\]PQ90002750027500|ᦈkÑ550006500065000Ð+800006500065000

52Ý7ᢗP}±tu140000ÞGPQ4000005000080000PQᔠ694000210000240000|ÓkÑ8400050005000ß7àÑ3000050005000Ý7àÑ600008000080000¿Àᔠ1740009000090000º"10000025000-P"t×30000020230-ÕÖt×11750073500-Eᑖáᑭ~25001500-ᡠᨵὅᩗ{ᔠ520230120230150000¿Àãᡠᨵὅᩗ{ᔠ694000210000äG:᪷æË¡PᧇᑴᨵᐵḄç├ᑖéᑴᔠ⊤`êëì஺ᵬtuᔠ⊤`êëì2023µ1ᨴ1·ᓫ1:ᐗç├ᑖé⚗ᵬtu±tuᔠᦪà»í»+,P\Ú᧕ឋ\]PQ|ᦈkÑÐ+Ý7ᢗP±tuÞGPQPQᔠ|ÓkÑß7àÑÝ7àÑ¿Àᔠº"P"t×ÕÖt×Eᑖáᑭ~ᡠᨵὅᩗ{ᔠ¿Àãᡠᨵὅᩗ{ᔠç├ᑖéᔠ2.ᵬtu=±tu:&'²³Ḅ´tu஺ᨵᐵtuᔠPᧇ᝞Ä:

53(1)2023µ2ᨴ16·ᵬtu=±tuïᡂᔠðᵫᵬtu¸ᵨ¹ºᔠ»±tuᔠᔠñᵬtu¼±tu80%Ḅºò஺(2)2023µ6ᨴ30·ᵬtuJ⚗ÞGPQ=⚗óôPQê:}ᔠ4±tu஺õÞGPQªÈ:2023öᐗ÷ᢚù200öᐗtᐕÈ:2100öᐗ;óôPQªÈ:1000öᐗû§├100öᐗtᐕÈ:800öᐗ஺(3)ü_Ḅýþᐵ¦ᵨ:80öᐗ஺(4)-.·±tuÿ
ᐕ3500ᐗ஺(1)஺(2)஺(3)ᔠᡂ஺(4)ஹḄᜐ"#$஺(5)%ᑴᵬ(ᙠḄ*ᑖ,஺(6)ᔠ-./⊤123
Ḅᖪ567஺3.A89ᨵ▲((<=>?A()A᜜CD.EᵨG᧕IJḄᓽLM᳛ᢚPᢥᨴMᐟ#$஺2023T6ᨴ30UVM᳛1Wᐗ=7.25ᐗXYC஺2023T6ᨴ30ᨵᐵ᜜C[ᡝL]^7᝞=⚗a᜜C(Wᐗ)67ᢚM᳛ᢚᔠXYC67bcde1000007.257250002ᦈ[e5000007.2536250002g[e2023007.251450000A(2023T7ᨴ9IJ<=᜜CD.(hὃ⇋klmnᐵlo)(1)7ᨴ15ᦈᑮq᜜ᖪᢗᐭḄ᜜C500000WᐗPtᜩḄUVM᳛1Wᐗ=7.24ᐗXYCPᢗvwxḄM᳛1Wᐗ=7.30ᐗXYCPe⚗yᵫbcᦈd஺(2)7ᨴ18P{|}~ᘤᜓPᜓe400000WᐗPgPtᜩḄUVM᳛1Wᐗ=7.23ᐗXYC஺ᘤᜓᜐᙠ1P⚜2023T11ᨴGgᵨ஺(3)7ᨴ20PA᜜├}ᢇPeᐳ202300WᐗPtᜩḄUVM᳛1Wᐗ=7.22ᐗXYCPe⚗ᦈᑮ஺(4)7ᨴ28P<᜜Cde6ᨴ9IJḄ2g[e202300WᐗPtᜩḄUVM᳛1Wᐗ=7.21ᐗXYC஺(5)7ᨴ31Pᦈᑮ6ᨴ9IJḄ2ᦈ[e300000WᐗPtᜩḄUVM᳛1Wᐗ=7.20ᐗXYC஺

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²6oᵨ̲6ᦈᐭPhdᙠ²6ÎLgÏÐ஺:ᑖ¢Ò²Xᵬ(̤²X±({c*ÓÔ஺ᔁÖ×10391ØÙÚᵯÜᜧÞ2023-2023ÞTàÁ}ÞL“¼â«”L]ὃäå-.*⚪æᫀèéᑖ᪗ëìíὃ2023T1ᨴ}ஹᓫ⚗⌱ð⚪ñò⚪2ᑖPᐳ20ᑖ1.B2.B3.A4.15.D6.B7.C8.C9.B10.Cùஹú⚗⌱ð⚪ñò⚪2ᑖPᐳ10ᑖ1.ABCD2.BCDE3.ABC4.ACD5.ACDÂஹᑨý⚪ñò⚪1ᑖPᐳ10ᑖ1.X2.V3.X4.X5.V6.X7.V8.X9.X10.VÃஹ>æ⚪ñò⚪5ᑖPᐳ10ᑖ1.ᵫᔠ-./⊤Ḅ%ᑴÿᑮᡈḄᡠᔠ⊤ஹᐰ☢ᙢ%᧜'()*+Ḅ,-./ᙠ1ᑴᔠ⊤345ᐹᨵ89:;Ḅ<=ᩩ?஺A9<=ᩩ?B⌕DEF1HI8J()K()Ḅ⊤LMNOPQ

55(2)I8J()K()SᵨḄUV(3)I8J()K()Ḅ1WX(4)ᢥᩗ[\᦮^K()Ḅ_P`ᩗᢗbᙠcd᪶MfJ()^K()Ḅ_P`ᩗᢗbᢥᡂ;᪶M஺ᙠ1ᑴᔠ⊤hifjklJ()^K()Ḅ_P`ᩗᢗb\᦮ᩗ[mnᵫJ()1ᑴᔠ⊤஺2.ᵫqrstuNrsvwxyzMSᵨḄᢚy᳛}~ஹrsbḄᐭz:Ạ}~ᑖbᵨᡠ⌱Ḅ-▭ᑭ᳛ᨵ஺ᐹD./E(DrsbᚁrsvwxyzᐭzyzḄM'rḄrsᑁᑭ᳛ᢚy᳛Ḅjlrsᑁᑭ᳛bᵨḄᑖ᳛஺(2)rsbᨬrsvwxḄyzᐭzyzḄMrsᑭ᳛ᢚy᳛Ḅjlrsᑭ᳛bᵨḄᑖ᳛஺(3)rsbᨬrsvwxḄyzᐭzyzḄM~Pwᑭ᳛ᢚy᳛Ḅjl~Pwᑭ᳛bᵨḄᑖ᳛஺(4)rsb(ᐕzᐭzḄjBMbᵨᑖ᳛¡ᑖ᳛¢ᢣᙠrstuN¤ᨬrsvwxyz¥qrsb(ᐕzḄᢚy᳛஺¦ஹM⚪(ᐳ50ᑖ)1.^q«¬`ᔠᵬ()Ḅᢗbᡂ;¯q°()±²b(ᐕzj1ᑴ³ᑖ´Eµ:_P`ᩗᢗb140000:·w140000ᵬ()ᙠ1ᑴ`ᩗ¸¹Nᔠbº»⊤3◤⌕lᵬ()Ḅ_P`ᩗᢗb⚗¾°()Ḅᡠᨵὅᩗ[⚗¾ÀÁ├஺ᵫqᵬ()^°()Ḅ_P`ᩗᢗb140000ᐗ°()±²b(ᐕz150000ᐗ஺ὅḄx10000ᐗ⌕\᦮ÄÅ(ÆOᑖÇᑭÈᐸfÄÅ(Æ\Ê1000ᐗᑖÇᑭÈ\Ê9000ᐗ஺j1ᑴḄÁ├ᑖ´Eµ:Ëb30000`;25000b;(Æ20230ÄÅ(Æ73500

56ᑖÇᑭÈ1500:_P`ᩗᢗb140000ÄÅ(Æ1000ᑖÇᑭÈ9000ᵬ()ᔠ⊤ÌÍÎ2023Ï1ᨴ1NᓫÒ:ᐗÁ├ᑖ´⚗¾ᵬ()°()ᔠᦪµÔÔWXbÕ10000250012500Ö᧕ឋÕb90002750036500jᦈw5500065000120230·W8000065000145000_Pᢗb8°()1400001400000Ëb4000005000030000480000bᔠ694000210000794000jvw84000500089000ÚPµw30000500035000_Pµw6000080000140000º»ᔠ17400090000264000`;1000002500025000100000b;(Æ3000002023020230300000ÄÅ(Æ11750073500735001000118500ᑖÇᑭÈ250015001500900011500ᡠᨵὅᩗ[ᔠ520230120230530000º»ᡠᨵὅᩗ[ᔠ694000210000794000Á├ᑖ´ᔠ1500001500002.(1)ᵬ()ÛÜÔ஺(2)ÛÜN2023Ï6ᨴ30N஺(3)MÝᔠᡂ;ᵬ()ᔠᡂ;=2100+800+80=2980(Þᐗ)(4)Ëᜐà²ᦈ[=2100-(2023-200)=300(Þᐗ)áâbᜐà²ãᜫ=(1000T00)-800=100(Þᐗ)(5)ᵬ()ᙠÛÜNḄæL

57µ:Ëbçᳮ18000000éᢚê2023000EËb20230000µ:_P`ᩗᢗb8°()29800000é├1000000⃩᜜í'8ᜐàîïðbãᜫ1000000:áâb10000000Ëbçᳮ18000000⃩᜜ᦈᐭ88ᜐàîïðbᑭ¹3000000·w800000(6)ᔠᖪò=()ᔠᡂ;8ᔠf¸¹ḄóᔠÔ±²b(ᐕzôx=2980—3500*80%=2980—2800=180(Þᐗ)3.1)1ᑴ7ᨴôõöḄ᜜XḄᑖ´পµ:·w($500000*7.24)¥3620230:`;¥3620230(2)µ:ᙠøÌi¥2892023:jvw($400000*7.23)¥2892023বµ:jᦈw($202300*7.22)¥1444000:⃩ᦈᐭ¥1444000(4)µ:jvw($202300*7.21)¥142023:·w($202300*7.21)¥142023মµ:·w($300000*7.20)¥2160000:jᦈw($300000*7.20)¥21600002)ᑖûM7ᨴôõöḄüᐟã[²xᑡ'Mhi஺·w᜜Xᡝ
=100000+50+300000=700000

58☢
=725000+362+2160000=5063000ᐟ
=700000*7.2—5063000=-23000ᐗᦈ᜜ᡝ
=500000+20=400000☢
=3625000+144=2909000ᐟ
=400000*7.2—2909000=—29000ᐗ᜜ᡝ
=202300+40☢
=1450000+289=2900000ᐟ
=400000*7.2—2900000=-20230ᐗᐟ
=23000—29000+20230=—32023ᐗᓽᐭᵨḄᐟ=32023ᐗ3
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TUCVWᵨXYZ[ᙳᑖ]JKᔜ#Ḅ0ᵨ஺^⚗080_
E1750000ᐗCᢥXYZ`Cabᑖ]Ḅ0E350000ᐗ஺cḄ'ᑖ&Ed2023b1ᨴ1f08ghf):i#j]ᵨ1150000+:,-.11500002023bஹ2023ஹ2023ஹ202312ᨴ31f

59):lᳮᵨ350000+:,-.90000i#j]ᵨ2600002023b12ᨴ31f):lᳮᵨ350000+:,-.240000i#j]ᵨ110000
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67᧕¿ÀÁ=50X20=1000(ᐗ)ÃᜩÅÆÇÈ=(17010—17000)X20X5=1000(ᐗ)±¬ÊË!!¿ÀÁ1000´¬®¯!s³¬᧕ᡠ]000ÌᔠÍpÎϸ°Ï¸ÇÈ=(௃7030—17000)X3X5=450(ᐗ)ϸ¿ÀÁ=50X3=150(ᐗ)±¬ÊË!!¿ÀÁ150¬®¯--!s³¬᧕ᡠ300´¬Ê˅ϸÒÓ4502.(15ᑖ)(1)±µ3¶!!Ôᐗᡝ(10000Ôᐗ)86,000´Öᦈض-A86,000(2)±Öᦈض——B344,()00´&⃩Aᦈᐭ344,000(3)±Ö«Ø¶---D344,000´µ3¶!!Ôᐗᡝ(40000Ôᐗ)344,000(4)±µ3¶——ÔᐗÜ(30000Ôᐗ)258,000´Ý¬±¶258,000(5)±+Þᩞᧇ172,000
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68“֫ض--D”Øᡝ¬áèéâ᦮ᦪ=340,000—344,000=-4,000“ݬ±¶”Øᡝᨴáèéâ᦮ᦪ=30000X8.7—258,000=8000.ᨴìᐟÊË=12,000+5,000+8,000—40,(X)—(ߟ4000)-3000=22,000jᑴ()ᑖî᝞Z±µ3¶-----Ôᐗᡝ12,000Öᦈض-----A5,000——B8,000֫ض!!D4,000´Ö«Ø¶---C4,000ݬ±¶3,000ìᐟÊË22,0003.(20ᑖ)(1)ᵬᢗ°±ñ¬ᩗᢗ63000´µ3¶63000(2)ᔠ()m⊤ḄòóᑖîôᦪõᩗË120000X40%=48000ᔠö÷63000—120000X60%=9000±.25000.ø20000Òèø73500ùᑖúᑭü1500´ñ¬ᩗᢗ63oooôᦪõᩗË48000ᔠö÷9000(3)jᑴᵬᔠm⊤ýþÿ

69ᵬᔠ⊤20231ᨴ1ᓫᐗᑖᔠ⊤⚗ᵬ资产代.矍金10000250012500翁账资胞510002750078500应蓟款10000065000165000所并^资一乙公司8000065000145000?-63000630000定^差合39000—9090产:产39000050000440000裳ᔠ划债付计694000210000832000应提账款84000500089000预付需襄30000500035000应期借初8000080000勰债长计益6000060000有权公17400090000264000合本本公1000002500025000100000盈配3000002000020000300000多余股润1175007350073500117500者分益2500150015002500臂数益4800048000及需布者益合计520000120000568000694000210000832000ᑖᔠ120000120090