注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》試題及答案

1、1997 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》試題及答案...............................................................3一、單項(xiàng)選擇題 ..........................................................................................................................

2、.............3二、多項(xiàng)選擇題 .......................................................................................................................................6三、判斷題 ........................................................

3、.......................................................................................9四、計(jì)算及賬務(wù)處理題 .........................................................................................................................

4、11五、綜合題 .............................................................................................................................................131998 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》試題及答案...........................................

5、..................20一、單項(xiàng)選擇題 .....................................................................................................................................20二、多項(xiàng)選擇題 .................................................

6、....................................................................................24三、判斷題 ................................................................................................................................

7、.............25四、計(jì)算及賬務(wù)處理題 .........................................................................................................................26五、綜合題 .................................................................

8、............................................................................271998 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》參考答案.................................................................31一、單項(xiàng)選擇題 ..........................................

9、...........................................................................................31二、多項(xiàng)選擇題 .......................................................................................................................

10、..............31三、判斷題 .............................................................................................................................................31四、計(jì)算及賬務(wù)處理題 ............................................

11、.............................................................................32五、綜合題 .......................................................................................................................................

12、......331999 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》試題及答案.............................................................35一、單項(xiàng)選擇題 ...................................................................................................................

13、..................35二、多項(xiàng)選擇題 .....................................................................................................................................39三、判斷題 ...................................................

14、..........................................................................................42四、計(jì)算及賬務(wù)處理題 .....................................................................................................................

15、....43五、綜合題 .............................................................................................................................................462000 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》試題及答案.......................................

16、......................50一、單項(xiàng)選擇題 .....................................................................................................................................50二、多項(xiàng)選擇題 .............................................

17、........................................................................................54三、判斷題 ............................................................................................................................

18、.................56四、計(jì)算及賬務(wù)處理題 .........................................................................................................................58五、綜合題 .............................................................

19、................................................................................6220XX 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》試題及答案...........................................................70一、單項(xiàng)選擇題 ...........................................

20、..........................................................................................70二、多項(xiàng)選擇題 ........................................................................................................................

21、.............73三、計(jì)算及賬務(wù)處理題 .........................................................................................................................75四、綜合題 .................................................................

22、............................................................................7720XX 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》參考答案...............................................................80一、單項(xiàng)選擇題 ............................................

23、.........................................................................................80二、多項(xiàng)選擇題 .........................................................................................................................

24、............80三、計(jì)算及賬務(wù)處理題 .........................................................................................................................80二、多項(xiàng)選擇題 ................................................................

25、...................................................................183三、計(jì)算及會(huì)計(jì)處理題 .......................................................................................................................186四、綜合題 ...........

26、................................................................................................................................18920XX 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》參考答案.............................................................193

27、一、單項(xiàng)選擇題 ...................................................................................................................................193二、多項(xiàng)選擇題 ......................................................................

28、.............................................................193三、計(jì)算及會(huì)計(jì)處理題 .......................................................................................................................194四、綜合題 .................

29、..........................................................................................................................1961997 年注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試《會(huì)計(jì)》試題及答案一、單項(xiàng)選擇題 一、單項(xiàng)選擇題（本題型共 14 題。每題正確答案只有一個(gè)，從每題的備選答案中選出正確的答案，將其英文大寫字母編號(hào)填入括號(hào)內(nèi)

30、。答案正確的，每題得 1.5 分。本題型共 21 分。 ）1. 下列項(xiàng)目中，屬于工業(yè)企業(yè)其他業(yè)務(wù)收入的是（TopSage.com）A. 罰款收入B. 出售固定資產(chǎn)收入C. 轉(zhuǎn)讓無形資產(chǎn)收入D. 保險(xiǎn)賠償收入[答案]: C2. 某零售商店年初庫存商品成本為 25 萬元，售價(jià)總額為 36 萬元。當(dāng)年購入商品的實(shí)際成本為 60 萬元，售價(jià)總額為 100 萬元。當(dāng)年銷售收入為當(dāng)年購入商品售價(jià)總額的80%.在采用零售價(jià)法的情況下，該商店年末庫存商

31、品成本為（TopSage.com）A. 33.6 萬B. 35 萬元C. 30 萬元D. 40 萬元[答案]: B3. 某企業(yè) 1996 年 1 月 10 日購買股票進(jìn)行短期投資，實(shí)際支付價(jià)款為 100 萬元。3 月 30日出售該股票的 80%,并以所得全部價(jià)款 94 萬元購買另一種股票。實(shí)際支付價(jià)款 94 萬元中包括支付的印花稅、手續(xù)費(fèi)等 1 萬元，已宣告但尚未發(fā)放的現(xiàn)金股利 0.5 萬元。假定該企業(yè)只有此項(xiàng)短期投資，在采用成本法計(jì)價(jià)