初級會計實務(wù)機考習(xí)題集（第五版）（高教社）答案（無解析）

PAGEPAGE1初級會計實務(wù)機考習(xí)題集（第五版）全國會計專業(yè)技術(shù)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(jié)訓(xùn)練題】第一節(jié)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(jié)會計基本假設(shè)和會計核算的基礎(chǔ)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(jié)會計信息質(zhì)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(jié)會計人員職業(yè)道德規(guī)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(jié)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(xùn)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(chǔ)第一節(jié)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(jié)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(jié)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(jié)財產(chǎn)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(jié)會計賬務(wù)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(jié)會計信息化基礎(chǔ)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(xùn)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(chǎn)【分節(jié)訓(xùn)練題】第一節(jié)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(jié)交易性金融資產(chǎn)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(jié)應(yīng)收及預(yù)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(jié)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(xùn)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(chǎn)【分節(jié)訓(xùn)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(jié)投資性房地產(chǎn)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(jié)固定資產(chǎn)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(jié)無形資產(chǎn)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(xùn)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(jié)訓(xùn)練題】第一節(jié)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(jié)應(yīng)付及預(yù)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(jié)應(yīng)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(jié)應(yīng)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(jié)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(xùn)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(quán)益【分節(jié)訓(xùn)練題】第一節(jié)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(jié)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(jié)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(xùn)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(jié)訓(xùn)練題】第一節(jié)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(jié)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(jié)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(xùn)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(wù)報告【分節(jié)訓(xùn)練題】第一節(jié) 財務(wù)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(jié)資產(chǎn)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(jié)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(jié)現(xiàn)金流量表1.【答案】×2.【答案】√3.【答案】×第五節(jié)所有者權(quán)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(jié)財務(wù)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(xùn)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(chǎn)品成本核算【分節(jié)訓(xùn)練題】第一節(jié)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(jié)產(chǎn)品成本的歸集和分配第三節(jié)產(chǎn)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(xùn)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(chǔ)【分節(jié)訓(xùn)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(jié)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(jié)行政事業(yè)單位常見業(yè)務(wù)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(jié)政府決算報告和財務(wù)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(xùn)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