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2017考研会计学试题及答案(四).pdf

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1、2017 考研会计学试题及答案（四）会计硕士(Master of Professional Accounting，简称 MPAcc,)是我国目前升温最快的考研专业,一则得益于随着国家对专业硕士的日渐重视，MPAcc 的社会认可度逐渐与学术硕士平起平坐，二则MPAcc 属于应用型硕士教育，注重理论结合实践，采用双导师制度，由校内导师和实务界导师共同指导学习、实习和毕业论文的写作，与实务结合更紧密，侧重实际能力的培养，其毕业生具有很强的解决实际问题的能力,且学制较短，就业前景乐观。一、单项选择题1.在单式记账法下，对每项经济业务都在()账户中进行登记。A 一个B 两个C 两个或更多D 有关2.我国

2、企业会计准则规定，各单位应选择()作为记账方法。A 借贷记账法B 增减记账法C 收付记账法D 以上三者3.账户余额一般与()在同一方向。A 减少额B 增加额C 借方发生额D 贷方发生额4.下面有关借贷记账法的说法错误的是()。A“借”和“贷”仅仅是记账符号B 借贷记账法是一种复式记账法C“借”表示增加，“贷”表示减少D 最初“借方”记录放贷业务，“贷方”记录存款业务5.在借贷记账法中，账户哪方记增加数，哪方记减少数是由()决定的。A 账户的结构B 账户的内容C 账户的用途D 账户的性质6.资产账户贷方记减少数，借方记增加数，其结果必须()。A 每个资产账户借方数大于贷方B 每个资产账户贷方数大

3、于借方C 所有资产账户的借方数大于负债账户的贷方数D 所有资产账户的借方数大于所有者权益账户的贷方数7.下列各账户中，期末可能有余额在借方的是()。A 管理费用B 生产成本C 财务费用D 销售费用8.复式记账法下，对于每一项经济业务都要以相等的金额，同时在()。A 不同的账户中进行登记B 两个账户中登记C 两个或两个以上账户中登记D 总账和明细账进行登记9.复式记账法下，账户间存在着()。A 从属关系B 对立关系C 平行登记关系D 对应关系10.下列账簿记录导致试算不平衡的是()。A 漏记一笔业务B 重记一笔业务C 账户用错D 某一账户方向记错二、多项选择题1.在借贷记账法下，账户借方登记的内

4、容是()。A 资产的增加B 负债的增加C 收入的增加D 费用的增加文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H

5、6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J

6、5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:C

7、J4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO

8、1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN

9、9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码

10、:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6E 所有者权益的增加2.在借贷记账法下，账户贷方登记的内容是()。A 所有者权益的增加B 资产的减少C 收入的减少D 费用的减少E 负债的增加3.“借方”在与()类账户结合时表示减少。A 资产B 负

11、债C 费用D 收入E 所有者权益4.复合会计分录包括()。A 一借一贷B 一借多贷C 一贷多借D 多借多贷E 以上都对5.借贷记账法的特点是()。A 以“借”和“贷”作为记账符号B 以“有借必有贷，借贷必相等”为记账规则C 以货币为主要计量单位D 保持广泛的平衡关系E 必须在两个或两个以上账户中进行记录6.下列各账户中，期末余额可能在借方也可能在贷方的有()。A 预收账款B 预付账款C 短期借款D 管理费用文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G

12、1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P

13、2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8

14、K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J

15、2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P1

16、0P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6

17、T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J

18、3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6E 应收账款7.下列账户中，期末一般有贷方余额的账户有()。A 主营业务收入B 短期借款C 利润分配D 营业外收入E 资本公积8.对于复式记账，下列的表述方法是恰当的有()。A 通过复式记账，可以了解每一经济业务的来龙去脉B 对每一笔经济业务，必须在两个以上的账户中进行登记C 对每一笔经济业务，以相等的金额在两个或两个以上的账户中相互联系的进行登记D 利用账户记录进行试算平衡，检查账簿记录是否正确E 都遵循“有借必有贷，借贷必相等”的记账规则9.企业

19、在生产经营过程中，销售商品取得的收入，可能()。A 增加资产B 增加负债C 减少负债D 增加资产或减少负债E 费用减少10.下列错误中，不能通过试算平衡发现的有()。A 某项经济业务未登记入账B 借贷双方同时多记了相等的金额C 只登记了借方金额，未登记贷方金额D 应借应贷的账户中错记了借贷方向E 重记一笔业务三、判断题1.资产类账户有时也会出现贷方余额。()2.损益类账户的借方登记减少数，贷方登记增加数。()文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2

20、G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10

21、P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T

22、8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3

23、J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P

24、10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N

25、6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4

26、J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K63.期末余额=期初余额+借方发生额-贷方发生额。()4.账簿记录试算平衡之后，则表明账簿记录正确无误。()5.“借”表示资产和负债及所有者权益增加，“贷”表示资产和负债及所有者权益减少。()6.凡是余额在借方的都是资产类账户。()7.一般说来，各类账户的期末余额与记录增加额的一方在同一方向。()8.费用类账户一般没有余额，如有应在借方。()9.借贷记账法的基本内容，主要包括记账符号、账户设置、记账规则和试算平衡。()10.现代借贷记账法下的“借”、

27、“贷”二字，其本身的含义是没有意义的。()四、业务题(一)东方公司本月发生下列经济业务：1.收到投资人追加的投资款3000000 元，已存入银行。2.从银行取得半年期贷款200000 元，存入银行。3.收到西南公司归还的货款350000 元，存入银行。4.从方正公司购入甲材料200000 元，材料已入库，货款已转账支付。5.从北方公司购入乙材料150000 元，材料已入库，货款尚未支付。6.从银行提取现金1000 元备用。7.生产车间制造产品领用甲材料150000 元。8.销售 A 产品 200 件，货款250000 元尚未收回。9.结转已售A 产品成本200000 元，A 产品已发出。10.

28、公司购买办公用品600元，现金支付。要求：文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9

29、J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:

30、CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 H

31、O1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 Z

32、N9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编

33、码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8

34、 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K61.根据上述业务编制会计分录。2.根据上述业务开设有关的T 形账户，并将所发生的经济业务登记入账。(二)接上题，东方公司月初有关账户余额如下：账户借方账户贷方库存现金 2000 累计折旧350000 银行存款 41600

35、0 短期借款80000 应收账款 450000 应付账款220000 原材料 360000 长期借款2000000 生产成本 340000 实收资本4000000 库存商品 300000 盈余公积618000 固定资产 5400000 要求：编制东方公司本月试算平衡表。(三段平衡)(三)东方公司20年 6 月有关账户资料如下：账户名称期初余额本期借方发生额本期贷方发生额期末余额库存现金 4 0002 000 4 750 银行存款 75 00050 00091 000 应收账款52 30043 00017 000 原材料6 4508 6707 410 固定资产 67 0005 400 文档编码:

36、CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 H

37、O1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 Z

38、N9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编

39、码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8

40、 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4

41、 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文

42、档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K656 500 短期借款 50 000 25 00045 000 应付账款 2 000 1 5002 100 实收资本 150 0000100000 要求：根据各类账户的结构关系，计算并填写上列表格的空格。一、单项选择题1.A 2.A 3.B 4.C 5.D 6.A 7.B

43、8.C 9.D 10.D 二、多项选择题1.AD 2.ABDE 3.BDE 4.BCD 5.ABD 6.ABE 7.BCE 8.ACD 9.ACD 10.ABDE 三、判断题1.2.3.4.5.6.7.8.9.10.四、业务题(一)解：1)借：银行存款3000000 贷：实收资本3000000 2)借：银行存款200000 贷：短期借款200000 3)借：银行存款350000 贷：应收账款350000 4)借：原材料200000 文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6

44、文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G

45、1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P

46、2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8

47、K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J

48、2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P1

49、0P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6

50、T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6文档编码:CJ4J3J2G1Y8 HO1H6P10P2Y4 ZN9J5N6T8K6贷：银行存款200000 5)借：原材料150000 贷：应付账款150000 6)借：库存现金1000 贷：银行存款1000 7)借：生产成本150000 贷：原材料150000 8)借：应收账款250000 贷：主营业务收入250000 9)借：主营业务成本200000 贷：库存商品200000 10)借：管理费用600 贷：库存现金600 小提示：目前本科生就业市场竞争激烈，就业主体是研究生，在如今考研竞争日渐激烈的情

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关键词：: 2017 考研会计学试题答案

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本文标题：2017考研会计学试题及答案(四).pdf
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