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2022年会计从业资格考试试题.pdf

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1、2010 年会计从业资格考试试题及答案_会计基础 _考前密押试题解析一、单项选择题(每小题 1 分，共 30 分，在每小题的四个备选答案中选出一个正确答案，并将正确答案的序号填在题干的括号内，错选、不选或多选均不得分)1.是对会计对象进行的基本分类，是会计核算对象的具体化()。A.会计账户B.会计科目C.会计要素D.会计主体2.下列经济业务会引起所有者权益要素变化的是()。A.向银行借入长期借款B.支付水电费C.投资者投入现金D.归还前欠货款3.下列项目属于流动资产的是()。A.机器设备B.土地使用权C.包装物D.其他应交款4.不能作为登记银行存款El 记账依据的是()。A.银行收款凭证B.银

2、行付款凭证C.银行存款收付的原始凭证D.转账凭证5.会计核算的起始环节是()。A.财产清查B.登记账簿C.填制和审核会计凭证D.设置会计科目和账户6.某企业月初负债总额为70 万元，所有者权益总额为130万元，本月发生下列业务：以银行存款归还银行借款20 万元;购人设备一台，价款15 万元未付。期末时，该企业的所有者权益总额为()。A.65 万元B.130 万元C.90 万元D.75 万元7.原始凭证在()，会计人员应当不予受理，并上报领导。A.不真实、不合法时B.内容不完整时文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6

3、 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9

4、I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9

5、 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5

6、Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J

7、5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:

8、CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6

9、J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5C.计算有差错时D.填写不规范时8.下列账户期末结转时，应转入“本年利润”账户贷方的是()。A.“营业外支出”账户B.“营业外收入”账户C.“财务费用”账户D.“所得税”账户9.不能作为原始凭证核算的是()。A.总分类账户与明细分类账户发生额及余额对照表B.工资结算表C.发料汇总表D.

10、账存实存对照表10.“盈余公积”账户贷方记增加时，对应的借方科目应是()账户。A.“本年利润”B.“实收资本”C.“利润分配”D.“应付股利”11.财产清查时，()为盘亏。A.实存账存C.实存=账存文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7

11、M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W

12、6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编

13、码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10

14、K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9

15、O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5

16、Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9

17、W9 ZN7M5Z10W6J5D.实存账存12.购人材料一批，价款60000 元，增值税 10200 元，货款暂未支付，该笔经济业务编制的会计分录是()。A.一借一贷B.一借多贷C.一贷多借D.多借多贷13.企业委托银行收取的款项，银行已收并人账，而企业尚未收到通知未人账，月末采用补记法编制银行存款调节表时，该笔金额应在()。A.企业日记账上加B.企业日记账上减C.银行对账单上加D.银行对账单上减14.我国会计制度规定，()的编制采用账户式格式。A.资产负债表B.利润表C.现金流量表D.利润分配表15.下列()项目，在编制资产负债表时，可根据其总账账户的余额直接填列。A.应收账款文档编码:CB

18、10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5

19、U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 H

20、F5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6

21、V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 Z

22、N7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z1

23、0W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文

24、档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5B.应付账款C.存货D.短期借款16.不属于会计档案的是()。A.会计凭证B.会计人员的档案C.会计账簿D.会计档案移交清册17.在我国，现金日记账和银行存款日记账要选用()A.活页

25、式账簿B.订本式账簿C.卡片式账簿D.自己认为合适的账簿18.下列不符合支票管理规定的是()。A.现金支票既可以提取现金，也可以办理转账B.转账支票只能用于转账，不能支取现金C.不得出租、出借支票D.支票金额必须在付款单位的存款余额内19.甲企业采用月末一次加权平均法计算发出原材料的成本。2007 年 2 月 1 日，甲材料结存 400 千克，每千克实际成本为100元;2 月 10 日购入甲材料600 千克，每千克实际成本为110 元;2文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z1

26、0W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文

27、档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB

28、10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5

29、U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 H

30、F5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6

31、V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 Z

32、N7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5月 25 日发出甲材料800 千克。2 月末，甲材料的库存余额为()元。A.20000 B.21000 C.21200 D.22000 20.企业用银行存款支付展览费7800 元，会计人员编制的付款凭证为借记销售费用8700 元，贷记银行存款8700 元，并登记入账。对当年发生的该项记账错误应采用的更正方法是()。A.红字更

33、正法B.重编正确的付款凭证C.划线更正法D.补充登记法21.甲企业于 2007 年 12 月 31 日购人一项固定资产，其原价为400 万元，预计使用年限为10 年，预计净残值为0.8 万元，采用双倍余额递减法计提折旧。2008 年度该项目固定资产应计提的年折旧额为()万元。A.39.68 B.66.45 C.79.84 D.80 22.企业为发放工资支取现金，应通过的银行结算账户是()。文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF

34、5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V

35、9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN

36、7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10

37、W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档

38、编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB1

39、0K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U

40、9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5A.基本存款账户B.一般存款账户C.临时存款账户D.专用存款账户23.下列各种存货发出的计价方法中，不利于存货成本日常管理与控制的方法是()。A.先进先出法B.移动平均法C.月末一次加权平均法D.个别计价法24.甲企业采用计划成本进行材料的日常核算。月初结存材料的计划成本为 l60 万元，成本差异为超支40 万元。当月购人材料一批，实际成本为220万元，计划成本为240 万

41、元。当月领用材料的计划成本为200 万元，当月领用材料应负担的材料成本差异为()万。A.超支 10 B.节约 10 C.超支 30 D.节约 30 25.企业对于已记人“待处理财产损溢”科目的存货盘亏及毁损事项进行会计处理时应计入管理费用的是()。A.管理不善造成的存货净损失文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z

42、10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5

43、文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:C

44、B10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J

45、5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6

46、HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I

47、6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9

48、ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5B.自然灾害造成的存货净损失C.应由保险公司赔偿的存货损失D.应由过失人赔偿的存货损失的存货损失26.下列固定资产中，本月应计提折旧的是()。A.本月大修理停用的设备B.当月购入的设备C.上月报废的设备D.已提足折旧继续使用的设备27.下列固定资产折旧方法中，不需要考虑固定资产净残值的方法是()。A.工作量法B.双倍余额递减法C.平均年限法D.年数总和法28.“应付职工薪酬”账户期末贷方余额反映的是()。A.本月实际支付的职工薪酬B.本月尚未支付的职工薪酬C.本月结转的代扣款项D.本月多

49、支付的职工薪酬29.湖南某企业对采购部门所需备用金采用定额备用金制定。当采购部门报销日常管理支出而补足其备用金定额时，应贷记的会计科目是()。文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 H

50、F5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6V9W9 ZN7M5Z10W6J5文档编码:CB10K6J5U9O6 HF5Q9I6

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