2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》會(huì)計(jì)差錯(cuò)更正實(shí)戰(zhàn)演練模擬試題集考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：請(qǐng)從下列各題的四個(gè)選項(xiàng)中，選擇一個(gè)最符合題意的答案。1.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說法中，正確的是：A.會(huì)計(jì)差錯(cuò)更正是指對(duì)已經(jīng)發(fā)生的會(huì)計(jì)事項(xiàng)進(jìn)行糾正，使其符合會(huì)計(jì)準(zhǔn)則的要求。B.會(huì)計(jì)差錯(cuò)更正是指在會(huì)計(jì)核算過程中，對(duì)會(huì)計(jì)科目、會(huì)計(jì)賬簿和會(huì)計(jì)報(bào)表的差錯(cuò)進(jìn)行糾正。C.會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)科目、會(huì)計(jì)賬簿和會(huì)計(jì)報(bào)表的差錯(cuò)進(jìn)行糾正，并重新編制會(huì)計(jì)報(bào)表。D.會(huì)計(jì)差錯(cuò)更正是指對(duì)會(huì)計(jì)科目、會(huì)計(jì)賬簿和會(huì)計(jì)報(bào)表的差錯(cuò)進(jìn)行糾正，但不影響財(cái)務(wù)報(bào)表的編制。2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，錯(cuò)誤的是：A.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，應(yīng)按照發(fā)現(xiàn)當(dāng)期的會(huì)計(jì)政策進(jìn)行更正。B.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之前，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策進(jìn)行更正。C.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策進(jìn)行更正。D.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，但會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策與會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策不一致，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策進(jìn)行更正。3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的披露要求，錯(cuò)誤的是：A.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正的會(huì)計(jì)處理方法。B.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額。C.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更。D.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更。4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，錯(cuò)誤的是：A.審計(jì)師應(yīng)檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正。B.審計(jì)師應(yīng)檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。C.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理。D.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)。5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，正確的是：A.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，應(yīng)按照發(fā)現(xiàn)當(dāng)期的會(huì)計(jì)政策進(jìn)行更正。B.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之前，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策進(jìn)行更正。C.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策進(jìn)行更正。D.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，但會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策與會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策不一致，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策進(jìn)行更正。6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的披露要求，正確的是：A.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正的會(huì)計(jì)處理方法。B.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額。C.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更。D.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更。7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，正確的是：A.審計(jì)師應(yīng)檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正。B.審計(jì)師應(yīng)檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。C.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理。D.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)。8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，錯(cuò)誤的是：A.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，應(yīng)按照發(fā)現(xiàn)當(dāng)期的會(huì)計(jì)政策進(jìn)行更正。B.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之前，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策進(jìn)行更正。C.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策進(jìn)行更正。D.對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，但會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策與會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策不一致，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策進(jìn)行更正。9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的披露要求，錯(cuò)誤的是：A.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正的會(huì)計(jì)處理方法。B.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額。C.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更。D.企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更。10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，錯(cuò)誤的是：A.審計(jì)師應(yīng)檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正。B.審計(jì)師應(yīng)檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。C.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理。D.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)。二、多項(xiàng)選擇題要求：請(qǐng)從下列各題的四個(gè)選項(xiàng)中，選擇所有符合題意的答案。1.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括：A.直接調(diào)整法B.間接調(diào)整法C.調(diào)整法D.重置法2.會(huì)計(jì)差錯(cuò)更正的披露要求包括：A.原因、影響及更正的會(huì)計(jì)處理方法B.金額C.會(huì)計(jì)政策變更D.會(huì)計(jì)估計(jì)變更3.會(huì)計(jì)差錯(cuò)更正的審計(jì)程序包括：A.檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正B.檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正C.檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理D.檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)4.會(huì)計(jì)差錯(cuò)更正的類型包括：A.會(huì)計(jì)科目錯(cuò)誤B.會(huì)計(jì)賬簿錯(cuò)誤C.會(huì)計(jì)報(bào)表錯(cuò)誤D.會(huì)計(jì)政策錯(cuò)誤5.會(huì)計(jì)差錯(cuò)更正的影響包括：A.財(cái)務(wù)報(bào)表項(xiàng)目的影響B(tài).財(cái)務(wù)報(bào)表總額的影響C.財(cái)務(wù)報(bào)表結(jié)構(gòu)的影響D.財(cái)務(wù)報(bào)表質(zhì)量的影響三、判斷題要求：請(qǐng)判斷下列各題的正誤，正確的請(qǐng)?jiān)诶ㄌ?hào)內(nèi)打“√”，錯(cuò)誤的請(qǐng)?jiān)诶ㄌ?hào)內(nèi)打“×”。1.會(huì)計(jì)差錯(cuò)更正是指對(duì)已經(jīng)發(fā)生的會(huì)計(jì)事項(xiàng)進(jìn)行糾正，使其符合會(huì)計(jì)準(zhǔn)則的要求。（）2.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括直接調(diào)整法和間接調(diào)整法。（）3.會(huì)計(jì)差錯(cuò)更正的披露要求包括原因、影響及更正的會(huì)計(jì)處理方法。（）4.會(huì)計(jì)差錯(cuò)更正的審計(jì)程序包括檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正。（）5.會(huì)計(jì)差錯(cuò)更正的類型包括會(huì)計(jì)科目錯(cuò)誤、會(huì)計(jì)賬簿錯(cuò)誤、會(huì)計(jì)報(bào)表錯(cuò)誤和會(huì)計(jì)政策錯(cuò)誤。（）6.會(huì)計(jì)差錯(cuò)更正的影響包括財(cái)務(wù)報(bào)表項(xiàng)目的影響、財(cái)務(wù)報(bào)表總額的影響、財(cái)務(wù)報(bào)表結(jié)構(gòu)的影響和財(cái)務(wù)報(bào)表質(zhì)量的影響。（）7.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括調(diào)整法和重置法。（）8.會(huì)計(jì)差錯(cuò)更正的披露要求包括金額、會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更。（）9.會(huì)計(jì)差錯(cuò)更正的審計(jì)程序包括檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。（）10.會(huì)計(jì)差錯(cuò)更正的類型包括會(huì)計(jì)科目錯(cuò)誤、會(huì)計(jì)賬簿錯(cuò)誤、會(huì)計(jì)報(bào)表錯(cuò)誤和會(huì)計(jì)估計(jì)錯(cuò)誤。（）四、計(jì)算題要求：根據(jù)下列資料，計(jì)算并填寫空白處。資料：某公司2024年度財(cái)務(wù)報(bào)表中，營(yíng)業(yè)收入為1000萬元，營(yíng)業(yè)成本為800萬元，期間費(fèi)用為100萬元，所得稅費(fèi)用為50萬元。該公司2024年度凈利潤(rùn)為80萬元。1.計(jì)算該公司2024年度的營(yíng)業(yè)利潤(rùn)：營(yíng)業(yè)利潤(rùn)=營(yíng)業(yè)收入-營(yíng)業(yè)成本-期間費(fèi)用-所得稅費(fèi)用營(yíng)業(yè)利潤(rùn)=__________萬元2.計(jì)算該公司2024年度的利潤(rùn)總額：利潤(rùn)總額=營(yíng)業(yè)利潤(rùn)+投資收益+營(yíng)業(yè)外收入-營(yíng)業(yè)外支出利潤(rùn)總額=__________萬元3.計(jì)算該公司2024年度的凈利潤(rùn)：凈利潤(rùn)=利潤(rùn)總額-所得稅費(fèi)用凈利潤(rùn)=__________萬元五、簡(jiǎn)答題要求：簡(jiǎn)述會(huì)計(jì)差錯(cuò)更正的審計(jì)程序。1.審計(jì)師應(yīng)檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正。（）2.審計(jì)師應(yīng)檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。（）3.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理。（）4.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)。（）5.審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)政策變更。（）六、論述題要求：論述會(huì)計(jì)差錯(cuò)更正對(duì)企業(yè)財(cái)務(wù)報(bào)表的影響。1.會(huì)計(jì)差錯(cuò)更正可能對(duì)企業(yè)的財(cái)務(wù)報(bào)表產(chǎn)生哪些影響？（）2.會(huì)計(jì)差錯(cuò)更正對(duì)企業(yè)財(cái)務(wù)報(bào)表的影響有哪些方面？（）3.會(huì)計(jì)差錯(cuò)更正對(duì)企業(yè)財(cái)務(wù)報(bào)表的影響有哪些具體表現(xiàn)？（）4.如何評(píng)估會(huì)計(jì)差錯(cuò)更正對(duì)企業(yè)財(cái)務(wù)報(bào)表的影響？（）5.企業(yè)應(yīng)如何處理會(huì)計(jì)差錯(cuò)更正對(duì)企業(yè)財(cái)務(wù)報(bào)表的影響？（）本次試卷答案如下：一、單項(xiàng)選擇題1.A解析：會(huì)計(jì)差錯(cuò)更正是指對(duì)已經(jīng)發(fā)生的會(huì)計(jì)事項(xiàng)進(jìn)行糾正，使其符合會(huì)計(jì)準(zhǔn)則的要求。2.B解析：對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之前，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策進(jìn)行更正。3.C解析：企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更。4.D解析：審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)。5.C解析：對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策進(jìn)行更正。6.A解析：企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正的會(huì)計(jì)處理方法。7.C解析：審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理。8.D解析：對(duì)于發(fā)現(xiàn)的前期差錯(cuò)，如果差錯(cuò)發(fā)生在會(huì)計(jì)準(zhǔn)則實(shí)施之后，但會(huì)計(jì)準(zhǔn)則實(shí)施之前的會(huì)計(jì)政策與會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策不一致，應(yīng)按照會(huì)計(jì)準(zhǔn)則實(shí)施之后的會(huì)計(jì)政策進(jìn)行更正。9.D解析：企業(yè)應(yīng)在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更。10.B解析：審計(jì)師應(yīng)檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。二、多項(xiàng)選擇題1.AB解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括直接調(diào)整法和間接調(diào)整法。2.ABC解析：會(huì)計(jì)差錯(cuò)更正的披露要求包括原因、影響及更正的會(huì)計(jì)處理方法、金額和會(huì)計(jì)政策變更。3.ABCD解析：會(huì)計(jì)差錯(cuò)更正的審計(jì)程序包括檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正、檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正、檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理和檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)。4.ABCD解析：會(huì)計(jì)差錯(cuò)更正的類型包括會(huì)計(jì)科目錯(cuò)誤、會(huì)計(jì)賬簿錯(cuò)誤、會(huì)計(jì)報(bào)表錯(cuò)誤和會(huì)計(jì)政策錯(cuò)誤。5.ABCD解析：會(huì)計(jì)差錯(cuò)更正的影響包括財(cái)務(wù)報(bào)表項(xiàng)目的影響、財(cái)務(wù)報(bào)表總額的影響、財(cái)務(wù)報(bào)表結(jié)構(gòu)的影響和財(cái)務(wù)報(bào)表質(zhì)量的影響。三、判斷題1.√解析：會(huì)計(jì)差錯(cuò)更正是指對(duì)已經(jīng)發(fā)生的會(huì)計(jì)事項(xiàng)進(jìn)行糾正，使其符合會(huì)計(jì)準(zhǔn)則的要求。2.√解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括直接調(diào)整法和間接調(diào)整法。3.√解析：會(huì)計(jì)差錯(cuò)更正的披露要求包括原因、影響及更正的會(huì)計(jì)處理方法。4.√解析：審計(jì)師應(yīng)檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正。5.√解析：會(huì)計(jì)差錯(cuò)更正的類型包括會(huì)計(jì)科目錯(cuò)誤、會(huì)計(jì)賬簿錯(cuò)誤、會(huì)計(jì)報(bào)表錯(cuò)誤和會(huì)計(jì)政策錯(cuò)誤。6.√解析：會(huì)計(jì)差錯(cuò)更正的影響包括財(cái)務(wù)報(bào)表項(xiàng)目的影響、財(cái)務(wù)報(bào)表總額的影響、財(cái)務(wù)報(bào)表結(jié)構(gòu)的影響和財(cái)務(wù)報(bào)表質(zhì)量的影響。7.×解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法不包括調(diào)整法和重置法。8.×解析：會(huì)計(jì)差錯(cuò)更正的披露要求不包括金額、會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更。9.×解析：審計(jì)師應(yīng)檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。10.×解析：會(huì)計(jì)差錯(cuò)更正的類型不包括會(huì)計(jì)科目錯(cuò)誤、會(huì)計(jì)賬簿錯(cuò)誤、會(huì)計(jì)報(bào)表錯(cuò)誤和會(huì)計(jì)估計(jì)錯(cuò)誤。四、計(jì)算題1.營(yíng)業(yè)利潤(rùn)=營(yíng)業(yè)收入-營(yíng)業(yè)成本-期間費(fèi)用-所得稅費(fèi)用營(yíng)業(yè)利潤(rùn)=1000-800-100-50=150萬元2.利潤(rùn)總額=營(yíng)業(yè)利潤(rùn)+投資收益+營(yíng)業(yè)外收入-營(yíng)業(yè)外支出利潤(rùn)總額=150+0+0-0=150萬元3.凈利潤(rùn)=利潤(rùn)總額-所得稅費(fèi)用凈利潤(rùn)=150-50=100萬元五、簡(jiǎn)答題1.√解析：審計(jì)師應(yīng)檢查企業(yè)是否按照會(huì)計(jì)準(zhǔn)則的要求進(jìn)行會(huì)計(jì)差錯(cuò)更正。2.√解析：審計(jì)師應(yīng)檢查企業(yè)是否在會(huì)計(jì)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正。3.√解析：審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)處理。4.√解析：審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)估計(jì)。5.×解析：審計(jì)師應(yīng)檢查企業(yè)是否對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行了適當(dāng)?shù)臅?huì)計(jì)政策變更。六、論述題1.√解析：會(huì)計(jì)差錯(cuò)更正可能對(duì)企業(yè)的財(cái)務(wù)報(bào)表產(chǎn)生以下影響：影響財(cái)務(wù)報(bào)表項(xiàng)目、影響財(cái)務(wù)報(bào)表總額、影響財(cái)務(wù)報(bào)表結(jié)構(gòu)、影響財(cái)務(wù)報(bào)表質(zhì)量。2.√解析：會(huì)計(jì)差錯(cuò)更正對(duì)企業(yè)財(cái)務(wù)報(bào)表的影響有