會計從業(yè)資格考試習(xí)題全集（參考答案）

第一部分財經(jīng)法規(guī)與會計職業(yè)道德（參考答案）,,,,,,,第二部分會計基礎(chǔ)（參考答案）,,,,,

一、單項選擇題,,二、多項選擇題,,三、判斷題,,,一、單項選擇題,,二、多項選擇題,,三、判斷題,

1,A,1,AC,1,對,,1,C,1,ABCD,1,對

2,C,2,ABC,2,錯,,2,C,2,ABCD,2,錯

3,C,3,ABCD,3,錯,,3,A,3,ABD,3,對

4,A,4,ABD,4,對,,4,C,4,ABC,4,錯

5,A,5,BC,5,對,,5,A,5,ABCD,5,對

6,A,6,ABC,6,對,,6,D,6,ABCD,6,錯

7,D,7,ABC,7,對,,7,B,7,AB,7,對

8,D,8,ABCD,8,錯,,8,D,8,ABCD,8,對

9,B,9,AB,9,錯,,9,D,9,ACD,9,錯

10,A,10,ABCD,10,對,,10,B,10,ABD,10,對

11,A,11,ABCD,11,錯,,11,C,11,ABC,11,錯

12,D,12,ABCD,12,對,,12,B,12,ACD,12,錯

13,A,13,ABD,13,錯,,13,C,13,AB,13,錯

14,B,14,ABCD,14,對,,14,A,14,ABC,14,錯

15,D,15,ABCD,15,對,,15,D,15,ABCD,15,錯

16,C,16,ABC,16,錯,,16,B,16,ABCD,16,錯

17,C,17,ABCD,17,對,,17,A,17,ABC,17,對

18,A,18,ABD,18,對,,18,D,18,ABCD,18,錯

19,B,19,ABCD,19,對,,19,B,19,BD,19,對

20,A,20,ABCD,20,錯,,20,B,20,ABC,20,錯

21,B,21,ABCD,21,錯,,21,C,21,ABCD,21,錯

22,D,22,BC,22,對,,22,B,22,ABCD,22,錯

23,C,23,ABD,23,對,,23,D,23,BCD,23,錯

24,A,24,ABCD,24,對,,24,A,24,ABCD,24,對

25,D,25,ABCD,25,錯,,25,C,25,AB,25,錯

26,B,26,ACD,26,對,,26,A,26,ABC,26,對

27,C,27,BCD,27,對,,27,D,27,ABC,27,錯

28,B,28,ABCD,28,錯,,28,B,28,ABC,28,對

29,A,29,ACD,29,對,,29,B,29,AD,29,錯

30,D,30,ABCD,30,對,,30,A,30,ACD,30,錯

31,B,31,ABCD,31,對,,31,D,31,ABD,31,對

32,C,32,AB,32,錯,,32,C,32,BCD,32,對

33,C,33,ABCD,33,錯,,33,D,33,ACD,33,對

34,A,34,ABCD,34,錯,,34,A,34,ABCD,34,錯

35,B,35,ABCD,35,對,,35,A,35,ABD,35,對

36,B,36,BCD,36,對,,36,B,36,CD,36,錯

37,C,37,ABC,37,對,,37,A,37,ACD,37,對

38,B,38,ABCD,38,錯,,38,B,38,BD,38,對

39,A,39,ABCD,39,對,,39,A,39,ABD,39,對

40,D,40,ABC,40,錯,,40,A,40,ABCD,40,錯

41,B,41,ABCD,41,對,,41,D,41,ABCD,41,對

42,C,42,ABCD,42,對,,42,A,42,BC,42,對

43,D,43,ABCD,43,錯,,43,B,43,ACD,43,對

44,D,44,ABCD,44,對,,44,D,44,ACD,44,錯

45,D,45,ABCD,45,對,,45,B,45,ACD,45,對

46,A,46,ABCD,46,對,,46,A,46,ABC,46,對

47,C,47,ABCD,47,錯,,47,A,47,ABC,47,錯

48,B,48,ABCD,48,對,,48,B,48,ACD,48,對

49,D,49,ABCD,49,錯,,49,B,49,BC,49,對

50,B,50,BC,50,對,,50,B,50,AD,50,錯

51,C,51,ACD,51,錯,,51,B,51,AB,51,對

52,A,52,ABCD,52,對,,52,D,52,ABCD,52,錯

53,B,53,BC,53,錯,,53,C,53,ABCD,53,錯

54,A,54,ABCD,54,錯,,54,C,54,ABCD,54,錯

55,B,55,ABCD,55,對,,55,D,55,AD,55,對

56,A,56,ABCD,56,錯,,56,A,56,ABCD,56,對

57,C,57,ABCD,57,對,,57,B,57,ABC,57,錯

58,D,58,ABC,58,錯,,58,B,58,AC,58,錯

59,A,59,ABCD,59,錯,,59,D,59,ABC,59,對

60,B,60,ABCD,60,對,,60,D,60,BD,60,錯

61,C,61,ABCD,61,對,,61,A,61,ABCD,61,對

62,D,62,ABC,62,錯,,62,A,62,BCD,62,錯

63,A,63,ABCD,63,錯,,63,C,63,AB,63,對

64,D,64,ABD,64,對,,64,A,64,BCD,64,對

65,C,65,ABCD,65,錯,,65,D,65,ABC,65,對

66,B,66,BD,66,對,,66,B,66,AC,66,錯

67,A,67,ABDC,67,錯,,67,C,67,ABD,67,對

68,A,68,BCD,68,對,,68,A,68,BC,68,錯

69,A,69,ABC,69,對,,69,D,69,ABD,69,對

70,B,70,ABCD,70,對,,70,C,70,ACD,70,錯

71,A,71,ABD,71,對,,71,A,71,CD,71,對

72,A,72,ABCD,72,錯,,72,B,72,AC,72,對

73,B,73,ABCD,73,對,,73,A,73,ABD,73,錯

74,D,74,AB,74,對,,74,C,74,ABCD,74,錯

75,B,75,ABCD,75,對,,75,A,75,ABC,75,錯

76,A,76,ABC,76,對,,76,D,76,BCD,76,對

77,C,77,ACD,77,對,,77,A,77,AB,77,對

78,B,78,ABC,78,錯,,78,C,78,AC,78,錯

79,C,79,ABCD,79,錯,,79,C,79,ACD,79,錯

80,A,80,ACD,80,對,,80,C,80,BCD,80,對

81,B,81,ABCD,81,對,,81,D,81,AC,81,對

82,C,82,ABCD,82,對,,82,B,82,ABD,82,對

83,A,83,ABCD,83,錯,,83,C,83,CD,83,對

84,A,84,AC,84,對,,84,A,84,ABCD,84,錯

85,B,85,BCD,85,錯,,85,D,85,ABC,85,錯

86,C,86,ABCD,86,錯,,86,C,86,AD,86,錯

87,A,87,ABC,87,對,,87,C,87,BC,87,對

88,C,88,ACD,88,對,,88,A,88,ABCD,88,對

89,D,89,AD,89,錯,,89,C,89,ABD,89,對

90,C,90,ACD,90,對,,90,C,90,AD,90,對

91,C,91,ABC,91,對,,91,C,91,CD,91,錯

92,A,92,ABC,92,錯,,92,B,92,BC,92,錯

93,B,93,ABC,93,對,,93,D,93,CD,93,錯

94,A,94,AD,94,對,,94,C,94,CD,94,對

95,A,95,ABCD,95,錯,,95,D,95,AB,95,對

96,B,96,ABCD,96,錯,,96,D,96,AD,96,對

97,A,97,ABCD,97,錯,,97,B,97,CD,97,錯

98,A,98,ABCD,98,對,,98,C,98,ABC,98,錯

99,B,99,ABC,99,錯,,99,C,99,BCD,99,對

100,C,100,ABCD,100,錯,,100,B,100,BC,100,錯

101,B,101,BCD,101,對,,101,B,101,AC,101,錯

102,A,102,ABD,102,對,,102,A,102,BD,102,對

103,C,103,ABC,103,對,,103,D,103,AB,103,錯

104,B,104,BC,104,錯,,104,C,104,ABCD,104,對

105,C,105,ABCD,105,對,,105,A,105,BCD,105,錯

106,C,106,ABCD,106,錯,,106,B,106,ABC,106,錯

107,A,107,ABC,107,錯,,107,A,107,ABCD,107,錯

108,B,108,ABD,108,錯,,108,A,108,AB,108,錯

109,B,109,BCD,109,對,,109,D,109,CD,109,對

110,B,110,ABCD,110,錯,,110,B,110,AC,110,錯

111,A,111,ABCD,111,錯,,111,D,111,ABCD,111,對

112,B,112,BCD,112,錯,,112,A,112,BC,112,對

113,A,113,BCD,113,錯,,113,B,113,AD,113,錯

114,A,114,ABCD,114,錯,,114,A,114,ABCD,114,錯

115,B,115,AB,115,對,,115,B,115,ABCD,115,錯

116,B,116,ABCD,116,對,,116,C,116,ABCD,116,錯

117,A,117,AB,117,錯,,117,B,117,ABC,117,對

118,C,118,BC,118,錯,,118,A,118,ABD,118,對

119,B,119,ABC,119,錯,,119,C,119,AB,119,對

120,,120,ABCD,120,對,,120,A,120,AD,120,錯

,,121,ABCD,121,對,,121,A,121,AB,121,錯

,,122,ABDC,122,對,,122,D,122,ABCD,122,錯

,,123,ABCD,123,錯,,123,D,123,ABCD,123,錯

,,124,,124,錯,,124,B,124,ABCD,124,錯

,,125,,125,,,125,A,125,AB,125,對

,,126,,126,,,126,C,126,AC,126,錯

,,,,127,,,127,D,127,BC,127,對

,,,,128,,,128,A,128,ACD,128,錯

,,,,129,,,129,B,129,ABD,129,錯

,,,,130,,,130,B,130,ABCD,130,對

,,,,,,,131,C,131,AC,131,錯

,,,,,,,132,C,132,CD,132,對

,,,,,,,133,C,133,BCD,133,錯

,,,,,,,134,A,134,ABCD,134,錯

,,,,,,,135,C,135,ABCD,135,錯

,,,,,,,136,D,136,ABD,136,對

,,,,,,,137,C,137,BC,137,錯

,,,,,,,138,A,138,ABC,138,對

,,,,,,,139,D,139,CD,139,對

,,,,,,,140,C,140,ABC,140,錯

,,,,,,,141,B,141,ABD,141,對

,,,,,,,142,A,142,ABD,142,對

,,,,,,,143,B,143,ABCD,143,對

,,,,,,,144,A,144,BCD,144,錯

,,,,,,,145,B,145,ABD,145,錯

,,,,,,,146,C,146,ABCD,146,對

,,,,,,,147,D,147,,147,錯

,,,,,,,148,B,148,,148,對

,,,,,,,149,B,149,,149,對

,,,,,,,150,B,150,,150,對

,,,,,,,151,C,151,,151,錯

,,,,,,,152,B,152,,152,