PAGEPAGE1初級會計實務機考習題集（第五版）全國會計專業技術資格考試崗課賽證融通教材編委會編答案第一章概述【分節訓練題】第一節會計概念、職能和目標一、單項選擇題1.【答案】C2.【答案】D二、多項選擇題1.【答案】BD2.【答案】ACD三、判斷題1.【答案】×2.【答案】×3.【答案】√4.【答案】√第二節會計基本假設和會計核算的基礎一、單項選擇題1.【答案】C2.【答案】A二、多項選擇題1.【答案】ABC2.【答案】ABCD三、判斷題1.【答案】√2.【答案】×3.【答案】√第三節會計信息質量要求一、單項選擇題1.【答案】D2.【答案】B二、多項選擇題1.【答案】AB2.【答案】ABD三、判斷題1.【答案】√2.【答案】×第四節會計人員職業道德規范一、單項選擇題1.【答案】A2.【答案】B3.【答案】C二、多項選擇題1.【答案】ABD2.【答案】ABC3.【答案】AD4.【答案】ABC三、判斷題1.【答案】×2.【答案】×3.【答案】×第五節會計準則制度體系概述一、單項選擇題1.【答案】D2.【答案】A二、多項選擇題1.【答案】ABC2.【答案】ABCD3.【答案】ABCD三、判斷題1.【答案】×2.【答案】√【分章訓練題】一、單項選擇題1.【答案】A2.【答案】C3.【答案】D4.【答案】B5.【答案】B6.【答案】A二、多項選擇題1.【答案】ABCD2.【答案】ABD3.【答案】BD4.【答案】ABCD5.【答案】AB6.【答案】ABCD三、判斷題1.【答案】√2.【答案】√3.【答案】√4.【答案】×5.【答案】√第二章會計基礎第一節會計要素與會計等式一、單項選擇題1.【答案】C2.【答案】B3.【答案】A4.【答案】D二、多項選擇題1.【答案】ABD2.【答案】AC3.【答案】ABD4.【答案】CD5.【答案】AC6.【答案】ABCD7.【答案】AB8.【答案】ACD9.【答案】AC三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】√5.【答案】×6.【答案】√第二節會計科目和借貸記賬法一、單項選擇題1.【答案】C2.【答案】C3.【答案】A4.【答案】A5.【答案】D6.【答案】B7.【答案】C8.【答案】A9.【答案】C10.【答案】C二、多項選擇題1.【答案】BCD2.【答案】ABC3.【答案】ABC4.【答案】BCD5.【答案】BD6.【答案】AD7.【答案】AB8.【答案】BD9.【答案】ABD10.【答案】BCD11.【答案】ABD12.【答案】CD13.【答案】ABCD14.【答案】ABD三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】×5.【答案】√6.【答案】×7.【答案】√8.【答案】×9.【答案】√10.【答案】×11.【答案】√12.【答案】√13.【答案】×第三節會計憑證和會計賬簿一、單項選擇題1.【答案】A2.【答案】B3.【答案】D4.【答案】D5.【答案】C6.【答案】D7.【答案】B8.【答案】A9.【答案】D10.【答案】A11.【答案】D12.【答案】C13.【答案】C14.【答案】B15.【答案】B16.【答案】C17.【答案】B18.【答案】B19.【答案】B20.【答案】B21.【答案】D22.【答案】D23.【答案】D二、多項選擇題1.【答案】ACD2.【答案】ABCD3.【答案】ABCD4.【答案】ABCD5.【答案】CD6.【答案】ABCD7.【答案】AD8.【答案】ABC9.【答案】ABC10.【答案】BCD11.【答案】BD12.【答案】ABD13.【答案】CD14.【答案】ABCD15.【答案】ABD16.【答案】BD17.【答案】AB18.【答案】ACD19.【答案】AD20.【答案】ABCD三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】×5.【答案】×6.【答案】√7.【答案】×8.【答案】×9.【答案】√10.【答案】√11.【答案】×12.【答案】√13.【答案】×14.【答案】√15.【答案】×16.【答案】×17.【答案】√18.【答案】×19.【答案】×20.【答案】×21.【答案】×22.【答案】×23.【答案】√24.【答案】×25.【答案】√26.【答案】√第四節財產清查一、單項選擇題1.【答案】C2.【答案】C3.【答案】C4.【答案】C5.【答案】B二、多項選擇題1.【答案】BC2.【答案】CD3.【答案】ABD4.【答案】ABC三、判斷題1.【答案】×2.【答案】×3.【答案】√4.【答案】√5.【答案】×第五節會計賬務處理程序一、單項選擇題1.【答案】C2.【答案】D二、多項選擇題1.【答案】AC2.【答案】ABD三、判斷題1.【答案】√2.【答案】√第六節會計信息化基礎一、單項選擇題1.【答案】C2.【答案】B二、多項選擇題1.【答案】ABCD2.【答案】ABC三、判斷題1.【答案】×2.【答案】√【分章訓練題】一、單項選擇題1.【答案】D2.【答案】B3.【答案】D4.【答案】D5.【答案】B6.【答案】D7.【答案】C8.【答案】D9.【答案】C10.【答案】D11.【答案】B二、多項選擇題1.【答案】ABC2.【答案】AD3.【答案】BCD4.【答案】BCD5.【答案】ACD6.【答案】AC7.【答案】ACD8.【答案】ACD9.【答案】ABCD10.【答案】AB11.【答案】ABCD三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】×5.【答案】×6.【答案】√7.【答案】×8.【答案】×第三章流動資產【分節訓練題】第一節貨幣資金一、單項選擇題1.【答案】A2.【答案】C3.【答案】A4.【答案】A5.【答案】B6.【答案】C7.【答案】D8.【答案】C9.【答案】B二、多項選擇題1.【答案】ABCD2.【答案】ABCD3.【答案】AC4.【答案】ABD5.【答案】AD6.【答案】ABCD三、判斷題1.【答案】×2.【答案】×3.【答案】×4.【答案】×5.【答案】√第二節交易性金融資產一、單項選擇題1.【答案】B2.【答案】A3.【答案】C4.【答案】C5.【答案】A6.【答案】C7.【答案】B8.【答案】C二、多項選擇題1.【答案】ACD2.【答案】ABD3.【答案】ABD4.【答案】ABD三、判斷題1.【答案】×2.【答案】×3.【答案】×4.【答案】√5.【答案】×第三節應收及預付款項一、單項選擇題1.【答案】A2.【答案】B3.【答案】C4.【答案】A5.【答案】DPAGEPAGE106.【答案】A7.【答案】C8.【答案】B9.【答案】C10.【答案】C11.【答案】A二、多項選擇題1.【答案】AC2.【答案】AB3.【答案】ABD4.【答案】CD5.【答案】ABCD6.【答案】ABC7.【答案】ABCD8.【答案】ABD9.【答案】AC10.【答案】BD11.【答案】ABCD12.【答案】ABCD三、判斷題1.【答案】×2.【答案】×3.【答案】×4.【答案】×5.【答案】√6.【答案】√第四節存貨一、單項選擇題1.【答案】B2.【答案】C3.【答案】D4.【答案】B5.【答案】D6.【答案】C7.【答案】A8.【答案】D9.【答案】D10.【答案】C11.【答案】C12.【答案】A13.【答案】D14.【答案】D15.【答案】D16.【答案】A17.【答案】C18.【答案】C19.【答案】D20.【答案】B21.【答案】D22.【答案】A23.【答案】D24.【答案】B25.【答案】A26.【答案】B27.【答案】A28.【答案】B29.【答案】C30.【答案】B31.【答案】C32.【答案】A33.【答案】C34.【答案】C35.【答案】B36.【答案】D二、多項選擇題1.【答案】AB2.【答案】ABCD3.【答案】ABCD4.【答案】BCD5.【答案】ABC6.【答案】BD7.【答案】AC8.【答案】ACD9.【答案】ABD10.【答案】ABC11.【答案】AC12.【答案】ABCD13.【答案】AD14.【答案】ABC三、判斷題1.【答案】√2.【答案】√3.【答案】×4.【答案】×5.【答案】√6.【答案】×7.【答案】×8.【答案】×9.【答案】√【分章訓練題】一、單項選擇題1.【答案】C2.【答案】C3.【答案】B4.【答案】C5.【答案】C6.【答案】C7.【答案】B8.【答案】C9.【答案】D10.【答案】A11.【答案】D12.【答案】D13.【答案】D二、多項選擇題1.【答案】ACD2.【答案】BCD3.【答案】ABD4.【答案】BD5.【答案】ABC6.【答案】ABCD7.【答案】ABD三、判斷題1.【答案】×2.【答案】×3.【答案】×4.【答案】√5.【答案】×6.【答案】√7.【答案】×8.【答案】√9.【答案】×四、不定項選擇題1.（1）【答案】B（2）【答案】C（3）【答案】ABCD（4）【答案】B（5）【答案】C2.（1）【答案】ABD（2）【答案】BC（3）【答案】ABD（4）【答案】A（5）【答案】AC（6）【答案】D第四章 非流動資產【分節訓練題】一、單項選擇題1.【答案】B2.【答案】C3.【答案】C4.【答案】C5.【答案】D6.【答案】B二、多項選擇題1.【答案】AD2.【答案】ABCD3.【答案】BD4.【答案】AC5.【答案】ACD6.【答案】BCD三、判斷題1.【答案】√2.【答案】√3.【答案】×第二節投資性房地產一、單項選擇題1.【答案】D2.【答案】B3.【答案】AD4.【答案】C5.【答案】A二、多項選擇題1.【答案】AB2.【答案】ACD3.【答案】AD4.【答案】ABCD5.【答案】BD6.【答案】BD7.【答案】ACD8.【答案】ABD9.【答案】BCD三、判斷題1.【答案】√2.【答案】×3.【答案】√第三節固定資產一、單項選擇題1.【答案】C2.【答案】C3.【答案】A4.【答案】C5.【答案】D6.【答案】C7.【答案】B8.【答案】C9.【答案】B10.【答案】B11.【答案】A12.【答案】B13.【答案】C14.【答案】C15.【答案】B16.【答案】D17.【答案】A18.【答案】D19.【答案】D20.【答案】D21.【答案】C22.【答案】D23.【答案】B二、多項選擇題1.【答案】AC2.【答案】ABD3.【答案】ABD4.【答案】ABC5.【答案】AB6.【答案】BC7.【答案】ABC8.【答案】BD9.【答案】ABD10.【答案】BCD11.【答案】ABCD12.【答案】AC13.【答案】BC14.【答案】AC15.【答案】BC16.【答案】ACD17.【答案】ACD三、判斷題1.【答案】×2.【答案】√3.【答案】×4.【答案】√5.【答案】×6.【答案】√7.【答案】×8.【答案】√9.【答案】√10.【答案】√11.【答案】×12.【答案】×13.【答案】√14.【答案】√15.【答案】×第四節無形資產和長期待攤費用一、單項選擇題1.【答案】A2.【答案】B3.【答案】D4.【答案】C5.【答案】A6.【答案】B7.【答案】D8.【答案】D9.【答案】B10.【答案】A11.【答案】A12.【答案】C二、多項選擇題1.【答案】CD2.【答案】BCD3.【答案】CD4.【答案】BCD5.【答案】AD三、判斷題1.【答案】×2.【答案】×3.【答案】×4.【答案】×5.【答案】×6.【答案】×7.【答案】√【分章訓練題】一、單項選擇題1.【答案】B2.【答案】A3.【答案】D4.【答案】B5.【答案】C6.【答案】D7.【答案】B8.【答案】B9.【答案】A10.【答案】D11.【答案】C12.【答案】B二、多項選擇題1.【答案】ABC2.【答案】AB3.【答案】AD4.【答案】AB5.【答案】AC6.【答案】ABC7.【答案】ABCD8.【答案】ACD9.【答案】ABCD10.【答案】BC三、判斷題1.【答案】√2.【答案】×3.【答案】√4.【答案】√5.【答案】×6.【答案】×四、不定項選擇題1.（1）【答案】BCD（2）【答案】C（3）【答案】C（4）【答案】B（5）【答案】C2.（1）【答案】D（2）【答案】AD（3）【答案】BC（4）【答案】AC（5）【答案】D3.（1）【答案】ABD（2）【答案】CD（3）【答案】D（4）【答案】AD（5）【答案】A

第五章負債【分節訓練題】第一節短期借款一、單項選擇題1.【答案】B2.【答案】C3.【答案】D二、多項選擇題1.【答案】ACD2.【答案】ABC三、判斷題1.【答案】×2.【答案】√3.【答案】√第二節應付及預收款項一、單項選擇題1.【答案】A2.【答案】C3.【答案】D4.【答案】B5.【答案】D6.【答案】B7.【答案】A8.【答案】B9.【答案】C二、多項選擇題1.【答案】ABC2.【答案】ACD3.【答案】AD4.【答案】AD5.【答案】AC6.【答案】ABC三、判斷題1.【答案】√2.【答案】×3.【答案】√4.【答案】×5.【答案】×6.【答案】×7.【答案】√第三節應付職工薪酬一、單項選擇題1.【答案】B2.【答案】A3.【答案】C4.【答案】A二、多項選擇題1.【答案】ACD2.【答案】ABCD3.【答案】BCD4.【答案】AC5.【答案】AD三、判斷題1.【答案】×2.【答案】×3.【答案】×4.【答案】√5.【答案】×6.【答案】×7.【答案】×8.【答案】×第四節應交稅費一、單項選擇題1.【答案】B2.【答案】C3.【答案】D4.【答案】A5.【答案】B6.【答案】B7.【答案】A8.【答案】B9.【答案】B10.【答案】B11.【答案】C12.【答案】A13.【答案】B14.【答案】D15.【答案】D16.【答案】A17.【答案】A二、多項選擇題1.【答案】ACD2.【答案】AD3.【答案】BD4.【答案】ABC5.【答案】BCD6.【答案】ABC7.【答案】AC8.【答案】BC三、判斷題1.【答案】×2.【答案】√3.【答案】√PAGEPAGE204.【答案】×5.【答案】√6.【答案】×7.【答案】×8.【答案】×9.【答案】×10.【答案】×11.【答案】√12.【答案】×第五節非流動負債一、單項選擇題1.【答案】A2.【答案】A二、多項選擇題1.【答案】AB2.【答案】AD3.【答案】AC三、判斷題1.【答案】√2.【答案】×3.【答案】√【分章訓練題】一、單項選擇題1.【答案】D2.【答案】C3.【答案】A4.【答案】D5.【答案】A6.【答案】A7.【答案】C二、多項選擇題1.【答案】CD2.【答案】BCD3.【答案】ABC4.【答案】BC5.【答案】CD三、判斷題1.【答案】×2.【答案】×3.【答案】√4.【答案】×5.【答案】×6.【答案】√7.【答案】√四、不定項選擇題1.（1）【答案】BCD（2）【答案】D（3）【答案】ACD（4）【答案】D（5）【答案】C2.（1）【答案】D（2）【答案】C（3）【答案】A（4）【答案】B（5）【答案】B第六章所有者權益【分節訓練題】第一節實收資本（或股本）一、單項選擇題1.【答案】A2.【答案】C3.【答案】A4.【答案】C二、多項選擇題1.【答案】ABC2.【答案】BCD3.【答案】ABC4.【答案】ACD5.【答案】ABD三、判斷題1.【答案】×2.【答案】×3.【答案】×4.【答案】×5.【答案】√第二節資本公積和其他綜合收益一、單項選擇題1.【答案】D2.【答案】A3.【答案】C二、多項選擇題1.【答案】CD2.【答案】AC3.【答案】ACD4.【答案】ABD三、判斷題1.【答案】×2.【答案】×3.【答案】√第三節留存收益一、單項選擇題1.【答案】B2.【答案】D二、多項選擇題1.【答案】ACD2.【答案】ABC3.【答案】BCD三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】√【分章訓練題】一、單項選擇題1.【答案】A2.【答案】A3.【答案】C二、多項選擇題1.【答案】AB2.【答案】BCD3.【答案】CD三、判斷題1.【答案】×2.【答案】√3.【答案】√4.【答案】×5.【答案】√四、不定項選擇題1.（1）【答案】C（2）【答案】D（3）【答案】C（4）【答案】ABC第七章收入、費用和利潤【分節訓練題】第一節收入一、單項選擇題1.【答案】A2.【答案】C3.【答案】B4.【答案】C5.【答案】B6.【答案】B7.【答案】C8.【答案】C9.【答案】C10.【答案】A11.【答案】C12.【答案】D13.【答案】A14.【答案】D15.【答案】A二、多項選擇題1.【答案】ABCD2.【答案】BCD3.【答案】AD4.【答案】ABD5.【答案】ABCD6.【答案】BCD7.【答案】AD8.【答案】ABCD9.【答案】ABC10.【答案】BCD11.【答案】AC12.【答案】ABD三、判斷題1.【答案】×2.【答案】√3.【答案】×4.【答案】√5.【答案】×6.【答案】×7.【答案】√8.【答案】×9.【答案】√10.【答案】√11.【答案】×12.【答案】√13.【答案】×14.【答案】×15.【答案】×16.【答案】×17.【答案】×第二節費用一、單項選擇題1.【答案】D2.【答案】D3.【答案】D4.【答案】B5.【答案】B6.【答案】C二、多項選擇題1.【答案】ABD2.【答案】ACD3.【答案】BCD4.【答案】ABCD5.【答案】ABD6.【答案】AC7.【答案】ACD8.【答案】BCD三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】×5.【答案】×6.【答案】×7.【答案】×第三節利潤一、單項選擇題1.【答案】B2.【答案】B3.【答案】B4.【答案】A5.【答案】A6.【答案】C7.【答案】C8.【答案】B二、多項選擇題1.【答案】BD2.【答案】CD3.【答案】ABC4.【答案】AB5.【答案】BC6.【答案】ABCD7.【答案】ACD三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】×5.【答案】√6.【答案】×7.【答案】×8.【答案】×【分章訓練題】一、單項選擇題1.【答案】A2.【答案】A3.【答案】D4.【答案】C5.【答案】D6.【答案】A7.【答案】A8.【答案】D二、多項選擇題1.【答案】ABC2.【答案】ABCD3.【答案】BCD4.【答案】ABD5.【答案】ABCD6.【答案】ABC7.【答案】AB8.【答案】ABC9.【答案】ABCD三、判斷題1.【答案】√2.【答案】√3.【答案】×4.【答案】×5.【答案】×6.【答案】×7.【答案】×8.【答案】×9.【答案】√10.【答案】√11.【答案】√四、不定項選擇題1.（1）【答案】ABD（2）【答案】BCD（3）【答案】AD（4）【答案】BD（5）【答案】C第八章財務報告【分節訓練題】第一節 財務報告的概述一、單項選擇題1.【答案】D2.【答案】ABC二、多項選擇題1.【答案】ACD2.【答案】ABC3.【答案】AC4.【答案】ABCD5.【答案】ABCD三、判斷題1.【答案】×2.【答案】√3.【答案】√4.【答案】×第二節資產負債表一、單項選擇題1.【答案】D2.【答案】B3.【答案】A4.【答案】D5.【答案】D6.【答案】C7.【答案】C8.【答案】A9.【答案】C10.【答案】C11.【答案】B12.【答案】D13.【答案】C14.【答案】B15.【答案】C16.【答案】B17.【答案】A18.【答案】A19.【答案】C20.【答案】C21.【答案】C22.【答案】C23.【答案】A二、多項選擇題1.【答案】ABC2.【答案】ABD3.【答案】ACD4.【答案】AD三、判斷題1.【答案】√2.【答案】×3.【答案】×4.【答案】×5.【答案】×6.【答案】×一、單項選擇題1.【答案】C2.【答案】A3.【答案】D4.【答案】D5.【答案】A6.【答案】D7.【答案】D二、多項選擇題1.【答案】AC2.【答案】ABD3.【答案】AB4.【答案】ABC5.【答案】AD三、判斷題1.【答案】×2.【答案】√3.【答案】√4.【答案】√5.【答案】×

第三節利潤表一、單項選擇題1.【答案】B2.【答案】B3.【答案】D4.【答案】D5.【答案】C二、多項選擇題1.【答案】D2.【答案】ABCD3.【答案】ABC4.【答案】BCD5.【答案】ACD6.【答案】AC7.【答案】AC8.【答案】ABD三、判斷題

第四節現金流量表1.【答案】×2.【答案】√3.【答案】×第五節所有者權益變動表一、單項選擇題1.【答案】B2.【答案】A二、多項選擇題1.【答案】ABC2.【答案】ABCD三、判斷題1.【答案】√2.【答案】×3.【答案】√4.【答案】√5.【答案】√第六節財務報表附注一、單項選擇題1.【答案】A2.【答案】D二、多項選擇題1.【答案】ACD2.【答案】ABC三、判斷題1.【答案】×2.【答案】×3.【答案】√4.【答案】√5.【答案】√6.【答案】√【分章訓練題】一、單項選擇題1.【答案】B2.【答案】D3.【答案】A4.【答案】A5.【答案】BPAGEPAGE306.【答案】A7.【答案】A8.【答案】A9.【答案】C10.【答案】A11.【答案】C二、多項選擇題1.【答案】CD2.【答案】ACD3.【答案】ABD4.【答案】ABCD5.【答案】ABC三、判斷題1.【答案】×2.【答案】×3.【答案】√4.【答案】×5.【答案】√6.【答案】√7.【答案】√8.【答案】×四、不定項選擇題1.（1）【答案】BD（2）【答案】ABC（3）【答案】D（4）【答案】C（5）【答案】AD（6）【答案】AB第九章產品成本核算【分節訓練題】第一節成本核算的概述一、單項選擇題1.【答案】B2.【答案】B3.【答案】B4.【答案】C二、多項選擇題1.【答案】CD2.【答案】ABCD三、判斷題1.【答案】×2.【答案】×一、單項選擇題1.【答案】B2.【答案】D3.【答案】A4.【答案】B5.【答案】C6.【答案】D7.【答案】C8.【答案】D9.【答案】B10.【答案】A11.【答案】A12.【答案】C13.【答案】B14.【答案】B15.【答案】C16.【答案】B17.【答案】C18.【答案】D19.【答案】C20.【答案】C二、多項選擇題1.【答案】ABCD2.【答案】ACD3.【答案】BCD4.【答案】AC5.【答案】CD三、判斷題1.【答案】×2.【答案】×3.【答案】√4.【答案】√5.【答案】×6.【答案】√7.【答案】×8.【答案】×9.【答案】×

第二節產品成本的歸集和分配第三節產品成本計算方法一、單項選擇題1.【答案】A2.【答案】C3.【答案】C4.【答案】A5.【答案】D6.【答案】A7.【答案】B二、多項選擇題1.【答案】BC2.【答案】AD3.【答案】ABC4.【答案】ABC三、判斷題1.【答案】√2.【答案】√3.【答案】×4.【答案】×【分章訓練題】一、單項選擇題1.【答案】D2.【答案】A3.【答案】D4.【答案】A5.【答案】C6.【答案】D7.【答案】C二、多項選擇題1.【答案】BC2.【答案】AD三、判斷題1.【答案】×2.【答案】×3.【答案】√4.【答案】√5.【答案】√6.【答案】×四、不定項選擇題1.（1）【答案】D（2）【答案】AB（3）【答案】AB（4）【答案】ABCD（5）【答案】D第十章政府會計基礎【分節訓練題】一、單項選擇題1.【答案】A2.【答案】D二、多項選擇題1.【答案】ABD2.【答案】ABC三、判斷題1.【答案】×2.【答案】√

第一節政府會計要素與核算模式一、單項選擇題1.【答案】D2.【答案】C3.【答案】D4.【答案】B5.【答案】B6.【答案】B7.【答案】B8.【答案】D9.【答案】B10.【答案】C11.【答案】D12.【答案】B13.【答案】B14.【答案】A15.【答案】C二、多項選擇題1.【答案】BCD2.【答案】ACD3.【答案】ABCD4.【答案】ABC5.【答案】BCD6.【答案】ABCD

第二節行政事業單位常見業務的會計核算7.【答案】ACD8.【答案】AC9.【答案】ABC10.【答案】ABCD11.【答案】AB12.【答案】ABCD13.【答案】CD14.【答案】ACD15.【答案】CD三、判斷題1.【答案】×2.【答案】√3.【答案】×4.【答案】√5.【答案】√6.【答案】×7.【答案】×8.【答案】√9.【答案】√10.【答案】×第三節政府決算報告和財務報告一、單項選擇題1.【答案】B2.【答案】A二、多項選擇題1.【答案】ABCD2.【答案】ABC三、判斷題1.【答案】×2.【答案】√3.【答案】×【分章訓練題】一、單項選擇題1.【答案】B2.【答案】A3.【答案】C4.【答案】C5.【答案】D6.【答案】C7.【答案】D8.【答案】B9.【答案】B10.【答案】B11.【答案】C12.【答案】B二、多項選擇題1.【答案】ABCD2.【答案】CD3.【答案】BCD4.【答案】BCD5.【答案】ACD6.【答案】ABC7.【答案】ABCD8.【答案】ABC9.【答案】AC10.【答案】AB11.【答案】ABD12.【答案】ABCD13.【答案】AD三、判斷題