2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》會(huì)計(jì)差錯(cuò)更正重點(diǎn)難點(diǎn)解析試題考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：從下列各題的四個(gè)備選答案中，選擇一個(gè)正確的答案，并將正確答案的字母填入題后的括號(hào)內(nèi)。1.下列關(guān)于會(huì)計(jì)差錯(cuò)的表述中，不正確的是（）。A.會(huì)計(jì)差錯(cuò)是指企業(yè)在會(huì)計(jì)核算過程中，由于主觀或客觀原因?qū)е聲?huì)計(jì)信息失真B.會(huì)計(jì)差錯(cuò)通常包括計(jì)算錯(cuò)誤、應(yīng)用會(huì)計(jì)政策錯(cuò)誤、疏忽或曲解事實(shí)以及舞弊產(chǎn)生的影響C.會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)D.企業(yè)發(fā)現(xiàn)以前年度重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的表述中，不正確的是（）。A.企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后及時(shí)更正B.企業(yè)發(fā)現(xiàn)以前年度的非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)C.企業(yè)發(fā)現(xiàn)以前年度的重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)D.企業(yè)發(fā)現(xiàn)以前年度的會(huì)計(jì)差錯(cuò)，可以調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，也可以不調(diào)整3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理中，不正確的是（）。A.對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用追溯重述法進(jìn)行更正B.對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)C.對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用未來適用法進(jìn)行更正D.對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正信息披露的表述中，不正確的是（）。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)更正的詳細(xì)情況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)更正的原因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)更正的影響D.企業(yè)不需要在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的相關(guān)信息5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正審計(jì)的表述中，不正確的是（）。A.審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行審計(jì)B.審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理和信息披露進(jìn)行審計(jì)C.審計(jì)師不需要對(duì)會(huì)計(jì)差錯(cuò)更正的詳細(xì)情況進(jìn)行審計(jì)D.審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的合理性進(jìn)行審計(jì)6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)政策變更的表述中，不正確的是（）。A.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更B.企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)政策C.企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求D.企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)估計(jì)變更的表述中，不正確的是（）。A.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更B.企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)估計(jì)C.企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求D.企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)差錯(cuò)分類的表述中，不正確的是（）。A.會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)B.重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表有重大影響的會(huì)計(jì)差錯(cuò)C.非重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表沒有重大影響的會(huì)計(jì)差錯(cuò)D.會(huì)計(jì)差錯(cuò)分類不影響會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正追溯重述法的表述中，不正確的是（）。A.追溯重述法是指將會(huì)計(jì)差錯(cuò)更正的影響追溯至最早可追溯的會(huì)計(jì)期間B.追溯重述法適用于重大會(huì)計(jì)差錯(cuò)C.追溯重述法不適用于非重大會(huì)計(jì)差錯(cuò)D.追溯重述法需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正未來適用法的表述中，不正確的是（）。A.未來適用法是指將會(huì)計(jì)差錯(cuò)更正的影響調(diào)整至未來適用期間B.未來適用法適用于非重大會(huì)計(jì)差錯(cuò)C.未來適用法不適用于重大會(huì)計(jì)差錯(cuò)D.未來適用法不需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)二、多項(xiàng)選擇題要求：從下列各題的四個(gè)備選答案中，選擇兩個(gè)或兩個(gè)以上正確的答案，并將正確答案的字母填入題后的括號(hào)內(nèi)。1.下列關(guān)于會(huì)計(jì)差錯(cuò)的表述中，正確的有（）。A.會(huì)計(jì)差錯(cuò)是指企業(yè)在會(huì)計(jì)核算過程中，由于主觀或客觀原因?qū)е聲?huì)計(jì)信息失真B.會(huì)計(jì)差錯(cuò)通常包括計(jì)算錯(cuò)誤、應(yīng)用會(huì)計(jì)政策錯(cuò)誤、疏忽或曲解事實(shí)以及舞弊產(chǎn)生的影響C.會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)D.企業(yè)發(fā)現(xiàn)以前年度重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的表述中，正確的有（）。A.企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后及時(shí)更正B.企業(yè)發(fā)現(xiàn)以前年度的非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)C.企業(yè)發(fā)現(xiàn)以前年度的重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)D.企業(yè)發(fā)現(xiàn)以前年度的會(huì)計(jì)差錯(cuò)，可以調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，也可以不調(diào)整3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理中，正確的有（）。A.對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用追溯重述法進(jìn)行更正B.對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)C.對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用未來適用法進(jìn)行更正D.對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正信息披露的表述中，正確的有（）。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)更正的詳細(xì)情況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)更正的原因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)更正的影響D.企業(yè)不需要在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的相關(guān)信息5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正審計(jì)的表述中，正確的有（）。A.審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行審計(jì)B.審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理和信息披露進(jìn)行審計(jì)C.審計(jì)師不需要對(duì)會(huì)計(jì)差錯(cuò)更正的詳細(xì)情況進(jìn)行審計(jì)D.審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的合理性進(jìn)行審計(jì)6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)政策變更的表述中，正確的有（）。A.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更B.企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)政策C.企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求D.企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)估計(jì)變更的表述中，正確的有（）。A.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更B.企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)估計(jì)C.企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求D.企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)差錯(cuò)分類的表述中，正確的有（）。A.會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)B.重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表有重大影響的會(huì)計(jì)差錯(cuò)C.非重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表沒有重大影響的會(huì)計(jì)差錯(cuò)D.會(huì)計(jì)差錯(cuò)分類不影響會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正追溯重述法的表述中，正確的有（）。A.追溯重述法是指將會(huì)計(jì)差錯(cuò)更正的影響追溯至最早可追溯的會(huì)計(jì)期間B.追溯重述法適用于重大會(huì)計(jì)差錯(cuò)C.追溯重述法不適用于非重大會(huì)計(jì)差錯(cuò)D.追溯重述法需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正未來適用法的表述中，正確的有（）。A.未來適用法是指將會(huì)計(jì)差錯(cuò)更正的影響調(diào)整至未來適用期間B.未來適用法適用于非重大會(huì)計(jì)差錯(cuò)C.未來適用法不適用于重大會(huì)計(jì)差錯(cuò)D.未來適用法不需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)三、判斷題要求：判斷下列各題的正誤，正確的在題后的括號(hào)內(nèi)寫“√”，錯(cuò)誤的在題后的括號(hào)內(nèi)寫“×”。1.會(huì)計(jì)差錯(cuò)是指企業(yè)在會(huì)計(jì)核算過程中，由于主觀或客觀原因?qū)е聲?huì)計(jì)信息失真。（）2.企業(yè)發(fā)現(xiàn)以前年度的重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)。（）3.企業(yè)發(fā)現(xiàn)以前年度的非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)。（）4.企業(yè)發(fā)現(xiàn)以前年度的會(huì)計(jì)差錯(cuò)，可以調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，也可以不調(diào)整。（）5.對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用追溯重述法進(jìn)行更正。（）6.對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用未來適用法進(jìn)行更正。（）7.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)更正的詳細(xì)情況。（）8.審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行審計(jì)。（）9.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更。（）10.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更。（）四、簡(jiǎn)答題要求：請(qǐng)根據(jù)所學(xué)知識(shí)，對(duì)下列各題進(jìn)行簡(jiǎn)要回答。1.簡(jiǎn)述會(huì)計(jì)差錯(cuò)更正的原則。2.簡(jiǎn)述追溯重述法和未來適用法在會(huì)計(jì)差錯(cuò)更正中的區(qū)別。五、計(jì)算題要求：請(qǐng)根據(jù)所給數(shù)據(jù)和會(huì)計(jì)政策，計(jì)算出下列各題的結(jié)果。1.甲公司2024年1月1日開始執(zhí)行新會(huì)計(jì)政策，該政策對(duì)財(cái)務(wù)報(bào)表的影響如下：-資產(chǎn)負(fù)債表：固定資產(chǎn)凈額增加100萬(wàn)元，無形資產(chǎn)凈額減少50萬(wàn)元。-利潤(rùn)表：營(yíng)業(yè)成本增加20萬(wàn)元，管理費(fèi)用減少10萬(wàn)元。-留存收益：期初留存收益減少30萬(wàn)元。請(qǐng)計(jì)算新會(huì)計(jì)政策對(duì)甲公司2024年度凈利潤(rùn)的影響。六、論述題要求：請(qǐng)結(jié)合實(shí)際案例，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。本次試卷答案如下：一、單項(xiàng)選擇題1.答案：D解析：會(huì)計(jì)差錯(cuò)是指企業(yè)在會(huì)計(jì)核算過程中，由于主觀或客觀原因?qū)е聲?huì)計(jì)信息失真，選項(xiàng)A正確；會(huì)計(jì)差錯(cuò)通常包括計(jì)算錯(cuò)誤、應(yīng)用會(huì)計(jì)政策錯(cuò)誤、疏忽或曲解事實(shí)以及舞弊產(chǎn)生的影響，選項(xiàng)B正確；會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)C正確；企業(yè)發(fā)現(xiàn)以前年度重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)D正確。2.答案：D解析：企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后及時(shí)更正，選項(xiàng)A正確；企業(yè)發(fā)現(xiàn)以前年度的非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)，選項(xiàng)B正確；企業(yè)發(fā)現(xiàn)以前年度的重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)C正確；企業(yè)發(fā)現(xiàn)以前年度的會(huì)計(jì)差錯(cuò)，可以調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，也可以不調(diào)整，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)D錯(cuò)誤。3.答案：D解析：對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用追溯重述法進(jìn)行更正，選項(xiàng)A正確；對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)B正確；對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用未來適用法進(jìn)行更正，選項(xiàng)C正確；對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)，選項(xiàng)D錯(cuò)誤。4.答案：D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)更正的詳細(xì)情況，選項(xiàng)A正確；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)更正的原因，選項(xiàng)B正確；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)更正的影響，選項(xiàng)C正確；企業(yè)不需要在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的相關(guān)信息，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)D錯(cuò)誤。5.答案：C解析：審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行審計(jì)，選項(xiàng)A正確；審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理和信息披露進(jìn)行審計(jì)，選項(xiàng)B正確；審計(jì)師不需要對(duì)會(huì)計(jì)差錯(cuò)更正的詳細(xì)情況進(jìn)行審計(jì)，這與審計(jì)準(zhǔn)則不符，選項(xiàng)C錯(cuò)誤；審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的合理性進(jìn)行審計(jì)，選項(xiàng)D正確。6.答案：B解析：會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更，選項(xiàng)A正確；企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)政策，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)B錯(cuò)誤；企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求，選項(xiàng)C正確；企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露，選項(xiàng)D正確。7.答案：B解析：會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更，選項(xiàng)A正確；企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)估計(jì)，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)B錯(cuò)誤；企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求，選項(xiàng)C正確；企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露，選項(xiàng)D正確。8.答案：D解析：會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)A正確；重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表有重大影響的會(huì)計(jì)差錯(cuò)，選項(xiàng)B正確；非重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表沒有重大影響的會(huì)計(jì)差錯(cuò)，選項(xiàng)C正確；會(huì)計(jì)差錯(cuò)分類不影響會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理，選項(xiàng)D正確。9.答案：A解析：追溯重述法是指將會(huì)計(jì)差錯(cuò)更正的影響追溯至最早可追溯的會(huì)計(jì)期間，選項(xiàng)A正確；追溯重述法適用于重大會(huì)計(jì)差錯(cuò)，選項(xiàng)B正確；追溯重述法不適用于非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)C錯(cuò)誤；追溯重述法需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)D正確。10.答案：B解析：未來適用法是指將會(huì)計(jì)差錯(cuò)更正的影響調(diào)整至未來適用期間，選項(xiàng)A錯(cuò)誤；未來適用法適用于非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)B正確；未來適用法不適用于重大會(huì)計(jì)差錯(cuò)，選項(xiàng)C錯(cuò)誤；未來適用法不需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)D正確。二、多項(xiàng)選擇題1.答案：ABC解析：會(huì)計(jì)差錯(cuò)是指企業(yè)在會(huì)計(jì)核算過程中，由于主觀或客觀原因?qū)е聲?huì)計(jì)信息失真，選項(xiàng)A正確；會(huì)計(jì)差錯(cuò)通常包括計(jì)算錯(cuò)誤、應(yīng)用會(huì)計(jì)政策錯(cuò)誤、疏忽或曲解事實(shí)以及舞弊產(chǎn)生的影響，選項(xiàng)B正確；會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)C正確；企業(yè)發(fā)現(xiàn)以前年度重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)D正確。2.答案：ABCD解析：企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后及時(shí)更正，選項(xiàng)A正確；企業(yè)發(fā)現(xiàn)以前年度的非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)，選項(xiàng)B正確；企業(yè)發(fā)現(xiàn)以前年度的重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)C正確；企業(yè)發(fā)現(xiàn)以前年度的會(huì)計(jì)差錯(cuò)，可以調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，也可以不調(diào)整，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)D正確。3.答案：ABCD解析：對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用追溯重述法進(jìn)行更正，選項(xiàng)A正確；對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)B正確；對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用未來適用法進(jìn)行更正，選項(xiàng)C正確；對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)當(dāng)期調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)，選項(xiàng)D正確。4.答案：ABC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)更正的詳細(xì)情況，選項(xiàng)A正確；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)更正的原因，選項(xiàng)B正確；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)更正的影響，選項(xiàng)C正確；企業(yè)不需要在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的相關(guān)信息，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)D錯(cuò)誤。5.答案：ABD解析：審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行審計(jì)，選項(xiàng)A正確；審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理和信息披露進(jìn)行審計(jì)，選項(xiàng)B正確；審計(jì)師不需要對(duì)會(huì)計(jì)差錯(cuò)更正的詳細(xì)情況進(jìn)行審計(jì)，這與審計(jì)準(zhǔn)則不符，選項(xiàng)C錯(cuò)誤；審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正的合理性進(jìn)行審計(jì)，選項(xiàng)D正確。6.答案：ACD解析：會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更，選項(xiàng)A正確；企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)政策，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)B錯(cuò)誤；企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求，選項(xiàng)C正確；企業(yè)變更會(huì)計(jì)政策應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露，選項(xiàng)D正確。7.答案：ACD解析：會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更，選項(xiàng)A正確；企業(yè)在會(huì)計(jì)差錯(cuò)更正過程中，可以變更會(huì)計(jì)估計(jì)，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)B錯(cuò)誤；企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)遵循相關(guān)會(huì)計(jì)準(zhǔn)則的要求，選項(xiàng)C正確；企業(yè)變更會(huì)計(jì)估計(jì)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中進(jìn)行披露，選項(xiàng)D正確。8.答案：ABCD解析：會(huì)計(jì)差錯(cuò)分為重大會(huì)計(jì)差錯(cuò)和非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)A正確；重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表有重大影響的會(huì)計(jì)差錯(cuò)，選項(xiàng)B正確；非重大會(huì)計(jì)差錯(cuò)是指對(duì)財(cái)務(wù)報(bào)表沒有重大影響的會(huì)計(jì)差錯(cuò)，選項(xiàng)C正確；會(huì)計(jì)差錯(cuò)分類不影響會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理，選項(xiàng)D正確。9.答案：ABD解析：追溯重述法是指將會(huì)計(jì)差錯(cuò)更正的影響追溯至最早可追溯的會(huì)計(jì)期間，選項(xiàng)A正確；追溯重述法適用于重大會(huì)計(jì)差錯(cuò)，選項(xiàng)B正確；追溯重述法不適用于非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)C錯(cuò)誤；追溯重述法需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)D正確。10.答案：ACD解析：未來適用法是指將會(huì)計(jì)差錯(cuò)更正的影響調(diào)整至未來適用期間，選項(xiàng)A錯(cuò)誤；未來適用法適用于非重大會(huì)計(jì)差錯(cuò)，選項(xiàng)B錯(cuò)誤；未來適用法不適用于重大會(huì)計(jì)差錯(cuò)，選項(xiàng)C正確；未來適用法不需要調(diào)整財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)D正確。三、判斷題1.答案：√解析：會(huì)計(jì)差錯(cuò)是指企業(yè)在會(huì)計(jì)核算過程中，由于主觀或客觀原因?qū)е聲?huì)計(jì)信息失真，選項(xiàng)A正確。2.答案：√解析：企業(yè)發(fā)現(xiàn)以前年度的重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，選項(xiàng)C正確。3.答案：√解析：企業(yè)發(fā)現(xiàn)以前年度的非重大會(huì)計(jì)差錯(cuò)，應(yīng)當(dāng)調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的本期數(shù)，選項(xiàng)B正確。4.答案：×解析：企業(yè)發(fā)現(xiàn)以前年度的會(huì)計(jì)差錯(cuò)，可以調(diào)整發(fā)現(xiàn)當(dāng)期財(cái)務(wù)報(bào)表相關(guān)項(xiàng)目的期初數(shù)，也可以不調(diào)整，這與會(huì)計(jì)準(zhǔn)則不符，選項(xiàng)D錯(cuò)誤。5.答案：√解析：對(duì)于重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用追溯重述法進(jìn)行更正，選項(xiàng)A正確。6.答案：√解析：對(duì)于非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)當(dāng)采用未來適用法進(jìn)行更正，選項(xiàng)C正確。7.答案：√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)更正的詳細(xì)情況，選項(xiàng)A正確。8.答案：√解析：審計(jì)師應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)更正進(jìn)行審計(jì)，選項(xiàng)A正確。9.答案：√解析：會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更，選項(xiàng)A正確。10.答案：√解析：會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更，選項(xiàng)A正確。四、簡(jiǎn)答題1.答案：會(huì)計(jì)差錯(cuò)更正的原則包括：-及時(shí)性原則：企業(yè)應(yīng)當(dāng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后及時(shí)更正。-實(shí)質(zhì)性原則：企業(yè)應(yīng)當(dāng)對(duì)會(huì)計(jì)差錯(cuò)進(jìn)行實(shí)質(zhì)性更正，