2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》差錯(cuò)更正難點(diǎn)解析模擬試題考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：在每小題給出的四個(gè)選項(xiàng)中，只有一個(gè)選項(xiàng)是符合題目要求的，請(qǐng)選擇正確答案。1.在會(huì)計(jì)核算中，下列哪種情況不屬于會(huì)計(jì)差錯(cuò)？A.會(huì)計(jì)科目使用錯(cuò)誤B.會(huì)計(jì)憑證記錄錯(cuò)誤C.會(huì)計(jì)報(bào)表編制錯(cuò)誤D.會(huì)計(jì)政策變更2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說(shuō)法，錯(cuò)誤的是：A.會(huì)計(jì)差錯(cuò)更正應(yīng)采用追溯重述法B.會(huì)計(jì)差錯(cuò)更正應(yīng)采用追溯調(diào)整法C.會(huì)計(jì)差錯(cuò)更正應(yīng)采用未來(lái)適用法D.會(huì)計(jì)差錯(cuò)更正應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行3.下列哪種情況不屬于會(huì)計(jì)政策變更？A.會(huì)計(jì)估計(jì)變更B.會(huì)計(jì)政策變更C.會(huì)計(jì)估計(jì)變更D.會(huì)計(jì)政策變更4.下列關(guān)于會(huì)計(jì)估計(jì)變更的說(shuō)法，正確的是：A.會(huì)計(jì)估計(jì)變更應(yīng)采用追溯重述法B.會(huì)計(jì)估計(jì)變更應(yīng)采用追溯調(diào)整法C.會(huì)計(jì)估計(jì)變更應(yīng)采用未來(lái)適用法D.會(huì)計(jì)估計(jì)變更應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行5.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)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額和原因B.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策C.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)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)D.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)科目6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理，錯(cuò)誤的是：A.會(huì)計(jì)差錯(cuò)更正應(yīng)采用補(bǔ)記法B.會(huì)計(jì)差錯(cuò)更正應(yīng)采用紅字沖銷(xiāo)法C.會(huì)計(jì)差錯(cuò)更正應(yīng)采用直接調(diào)賬法D.會(huì)計(jì)差錯(cuò)更正應(yīng)采用調(diào)整法7.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)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額和原因B.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策C.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)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)D.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)科目8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理，正確的是：A.會(huì)計(jì)差錯(cuò)更正應(yīng)采用補(bǔ)記法B.會(huì)計(jì)差錯(cuò)更正應(yīng)采用紅字沖銷(xiāo)法C.會(huì)計(jì)差錯(cuò)更正應(yīng)采用直接調(diào)賬法D.會(huì)計(jì)差錯(cuò)更正應(yīng)采用調(diào)整法9.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)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額和原因B.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策C.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)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)D.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)科目10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理，正確的是：A.會(huì)計(jì)差錯(cuò)更正應(yīng)采用補(bǔ)記法B.會(huì)計(jì)差錯(cuò)更正應(yīng)采用紅字沖銷(xiāo)法C.會(huì)計(jì)差錯(cuò)更正應(yīng)采用直接調(diào)賬法D.會(huì)計(jì)差錯(cuò)更正應(yīng)采用調(diào)整法二、多項(xiàng)選擇題要求：在每小題給出的五個(gè)選項(xiàng)中，有兩個(gè)或兩個(gè)以上選項(xiàng)是符合題目要求的，請(qǐng)選擇正確答案。1.下列哪些情況屬于會(huì)計(jì)差錯(cuò)？A.會(huì)計(jì)科目使用錯(cuò)誤B.會(huì)計(jì)憑證記錄錯(cuò)誤C.會(huì)計(jì)報(bào)表編制錯(cuò)誤D.會(huì)計(jì)政策變更E.會(huì)計(jì)估計(jì)變更2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說(shuō)法，正確的是：A.會(huì)計(jì)差錯(cuò)更正應(yīng)采用追溯重述法B.會(huì)計(jì)差錯(cuò)更正應(yīng)采用追溯調(diào)整法C.會(huì)計(jì)差錯(cuò)更正應(yīng)采用未來(lái)適用法D.會(huì)計(jì)差錯(cuò)更正應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行E.會(huì)計(jì)差錯(cuò)更正應(yīng)在年度終了后進(jìn)行3.下列哪些情況不屬于會(huì)計(jì)政策變更？A.會(huì)計(jì)估計(jì)變更B.會(huì)計(jì)政策變更C.會(huì)計(jì)估計(jì)變更D.會(huì)計(jì)政策變更E.會(huì)計(jì)估計(jì)變更4.下列關(guān)于會(huì)計(jì)估計(jì)變更的說(shuō)法，正確的是：A.會(huì)計(jì)估計(jì)變更應(yīng)采用追溯重述法B.會(huì)計(jì)估計(jì)變更應(yīng)采用追溯調(diào)整法C.會(huì)計(jì)估計(jì)變更應(yīng)采用未來(lái)適用法D.會(huì)計(jì)估計(jì)變更應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行E.會(huì)計(jì)估計(jì)變更應(yīng)在年度終了后進(jìn)行5.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)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額和原因B.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策C.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)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)D.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)科目E.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法四、判斷題要求：判斷下列各小題表述的正確性，正確的寫(xiě)“√”，錯(cuò)誤的寫(xiě)“×”。1.會(huì)計(jì)差錯(cuò)更正應(yīng)保證會(huì)計(jì)信息的真實(shí)性和可靠性。（）2.會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更均屬于會(huì)計(jì)差錯(cuò)更正的范疇。（）3.會(huì)計(jì)差錯(cuò)更正應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行，不得推遲至以后期間。（）4.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)根據(jù)具體情況進(jìn)行選擇。（）5.會(huì)計(jì)差錯(cuò)更正的披露要求應(yīng)與會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法相一致。（）五、計(jì)算題要求：根據(jù)下列資料，計(jì)算并填寫(xiě)相應(yīng)的會(huì)計(jì)分錄。某公司2024年發(fā)生以下業(yè)務(wù)：（1）1月1日，購(gòu)入一批原材料，實(shí)際成本為100,000元，增值稅進(jìn)項(xiàng)稅額為17,000元，已支付貨款。（2）2月15日，生產(chǎn)產(chǎn)品一批，實(shí)際成本為200,000元，已完工并入庫(kù)。（3）3月10日，銷(xiāo)售產(chǎn)品一批，不含稅售價(jià)為300,000元，增值稅銷(xiāo)項(xiàng)稅額為51,000元，已收到貨款。（4）4月1日，以銀行存款支付廣告費(fèi)用10,000元。（5）5月15日，結(jié)轉(zhuǎn)本月銷(xiāo)售產(chǎn)品的成本。（6）6月30日，計(jì)提本月折舊5,000元。（7）7月10日，以銀行存款支付工資50,000元。請(qǐng)根據(jù)以上業(yè)務(wù)，編制相應(yīng)的會(huì)計(jì)分錄。六、簡(jiǎn)答題要求：根據(jù)下列資料，簡(jiǎn)要回答問(wèn)題。某公司2024年發(fā)生以下會(huì)計(jì)差錯(cuò)：（1）1月1日，誤將應(yīng)收賬款計(jì)提壞賬準(zhǔn)備5,000元。（2）3月1日，誤將生產(chǎn)成本計(jì)入管理費(fèi)用。（3）4月15日，誤將銷(xiāo)售費(fèi)用計(jì)入財(cái)務(wù)費(fèi)用。（4）5月10日，誤將固定資產(chǎn)折舊計(jì)入營(yíng)業(yè)外支出。（5）6月30日，誤將預(yù)提費(fèi)用計(jì)入其他應(yīng)付款。請(qǐng)簡(jiǎn)要說(shuō)明該公司在上述會(huì)計(jì)差錯(cuò)更正中應(yīng)采用的方法和會(huì)計(jì)處理。本次試卷答案如下：一、單項(xiàng)選擇題1.A解析：會(huì)計(jì)科目使用錯(cuò)誤屬于會(huì)計(jì)差錯(cuò)。2.B解析：會(huì)計(jì)差錯(cuò)更正應(yīng)采用追溯調(diào)整法。3.D解析：會(huì)計(jì)政策變更是指企業(yè)根據(jù)法律、法規(guī)或會(huì)計(jì)準(zhǔn)則等要求，對(duì)會(huì)計(jì)政策進(jìn)行變更。4.C解析：會(huì)計(jì)估計(jì)變更應(yīng)采用未來(lái)適用法。5.C解析：會(huì)計(jì)估計(jì)變更不屬于會(huì)計(jì)差錯(cuò)更正的披露要求。6.A解析：會(huì)計(jì)差錯(cuò)更正應(yīng)采用補(bǔ)記法。7.A解析：企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額和原因。8.B解析：會(huì)計(jì)差錯(cuò)更正應(yīng)采用紅字沖銷(xiāo)法。9.A解析：企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額和原因。10.A解析：會(huì)計(jì)差錯(cuò)更正應(yīng)采用補(bǔ)記法。二、多項(xiàng)選擇題1.ABC解析：會(huì)計(jì)科目使用錯(cuò)誤、會(huì)計(jì)憑證記錄錯(cuò)誤、會(huì)計(jì)報(bào)表編制錯(cuò)誤均屬于會(huì)計(jì)差錯(cuò)。2.ABCD解析：會(huì)計(jì)差錯(cuò)更正應(yīng)采用追溯重述法、追溯調(diào)整法、未來(lái)適用法，且應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行。3.ABC解析：會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更均屬于會(huì)計(jì)政策變更的范疇。4.CD解析：會(huì)計(jì)估計(jì)變更應(yīng)采用未來(lái)適用法，且應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行。5.ABCD解析：企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的金額和原因、會(huì)計(jì)政策、會(huì)計(jì)估計(jì)、會(huì)計(jì)科目。四、判斷題1.√解析：會(huì)計(jì)差錯(cuò)更正應(yīng)保證會(huì)計(jì)信息的真實(shí)性和可靠性。2.×解析：會(huì)計(jì)政策變更和會(huì)計(jì)估計(jì)變更不屬于會(huì)計(jì)差錯(cuò)更正的范疇。3.√解析：會(huì)計(jì)差錯(cuò)更正應(yīng)在發(fā)現(xiàn)當(dāng)期進(jìn)行，不得推遲至以后期間。4.√解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法應(yīng)根據(jù)具體情況進(jìn)行選擇。5.√解析：會(huì)計(jì)差錯(cuò)更正的披露要求應(yīng)與會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法相一致。五、計(jì)算題（1）借：原材料100,000貸：銀行存款117,000（2）借：生產(chǎn)成本200,000貸：原材料200,000（3）借：應(yīng)收賬款300,000貸：主營(yíng)業(yè)務(wù)收入300,000借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（銷(xiāo)項(xiàng)稅額）51,000貸：銀行存款351,000（4）借：銷(xiāo)售費(fèi)用10,000貸：銀行存款10,000（5）借：主營(yíng)業(yè)務(wù)成本200,000貸：生產(chǎn)成本200,000（6）借：管理費(fèi)用5,000貸：累計(jì)折舊5,000（7）借：應(yīng)付職工薪酬50,000貸：銀行存款50,000六、簡(jiǎn)答題（1）該公司在上述會(huì)計(jì)差錯(cuò)更正中應(yīng)采用追溯重述法，將錯(cuò)誤的會(huì)計(jì)科目進(jìn)行調(diào)整。（2）該公司在上述會(huì)計(jì)差錯(cuò)更正中應(yīng)采用追溯