基礎(chǔ)會計(jì)(第四版)習(xí)題答案

__________________________________________________第一章概述一、單項(xiàng)選擇題1.C2.B3.B4.D5.C6.B7.B8.C9.B10.A二、多項(xiàng)選擇題1.BD2.ABC3.ACD4.ABD5.ABCD6.CD7.ACD三、判斷題1.√2.×3.√4.√5.√6.×7.√8.×9.×10.×第二章會計(jì)要素與會計(jì)平衡公式一、單項(xiàng)選擇題1.A2.B3.D4.B5.A6.C7.B8.B9.B10.A11.D12.D13.B14.C15.B二、多項(xiàng)選擇題1.ABD2.ACD7.BC3.ABC4.AB5.CD6.ABD8.AD9.CD10.BCD11.ABD12.ABD____________________________________________________________________________________________________三、判斷題1.×2.×3.√4.×5.×6.×7.√8.×9.√10.×11.√12.×四、實(shí)訓(xùn)題實(shí)訓(xùn)一實(shí)訓(xùn)二實(shí)訓(xùn)三實(shí)訓(xùn)四實(shí)訓(xùn)五實(shí)訓(xùn)六實(shí)訓(xùn)七第三章賬戶和復(fù)式記賬一、單項(xiàng)選擇題1.C2.B3.A4.A5.C6.D7.D8.C9.B10.C二、多項(xiàng)選擇題1.ABCD2.ABC3.ABC4.BCD5.BD6.ABCD7.ABD8.AD9.ABCD10.BCD三、判斷題____________________________________________________________________________________________________1.×2.×3.√4.√5.√6.×7.√8.√9.×10.×四、實(shí)訓(xùn)題實(shí)訓(xùn)一實(shí)訓(xùn)二實(shí)訓(xùn)三實(shí)訓(xùn)四3.歸納各類賬戶借方和貸方的意義實(shí)訓(xùn)五實(shí)訓(xùn)六實(shí)訓(xùn)七實(shí)訓(xùn)八實(shí)訓(xùn)九實(shí)訓(xùn)十實(shí)訓(xùn)十一4.編制本期發(fā)生額及余額試算平衡表____________________________________________________________________________________________________實(shí)訓(xùn)十二1.開設(shè)賬戶、（1）總分類賬戶實(shí)訓(xùn)十三第四章會計(jì)憑證一、單項(xiàng)選擇題1.C2.C3.D4.D5.B6.A7.B8.A9.A10.D11.B12.C二、多項(xiàng)選擇題1.ABC2.ABCD3.BD4.BE5.BCD6.BCD三、判斷題1.×2.×3.√4.×5.×6.×7.×8.×9.√10.√四、實(shí)訓(xùn)題實(shí)訓(xùn)一實(shí)訓(xùn)二實(shí)訓(xùn)三____________________________________________________________________________________________________第五章會計(jì)賬薄一、單項(xiàng)選擇題1.D2.C3.A4.B5.B6.C7.B8.D9.Cl0.B二、多項(xiàng)選擇題1.BCD2.BD3.BCD4.AC5.BCD6.BCE7.ABC8.ACD9.CD10.AB三、判斷題1.√2.√3.×4.√5.×6.×7.×8.×9.√10.√四、實(shí)訓(xùn)題實(shí)訓(xùn)一____________________________________________________________________________________________________實(shí)訓(xùn)二（略）實(shí)訓(xùn)三____________________________________________________________________________________________________第六章主要經(jīng)濟(jì)業(yè)務(wù)的核算一、單項(xiàng)選擇題1.B2.A3.B4.B5.B6.A7.B8.B9.C10.B二、多項(xiàng)選擇題____________________________________________________________________________________________________1.ACD2.BCD3.BD4.ABD5.BCD6.ABD7.CD8.AD9.ACD10.ACD三、判斷題1.√2.√3.×4.√5.×6.√7.×8.×9.√10.√11.×12.×13.×14.√15.×16.×四、實(shí)訓(xùn)題實(shí)訓(xùn)一1.編制會計(jì)分錄2.填制會計(jì)憑證（略）____________________________________________________________________________________________________實(shí)訓(xùn)二實(shí)訓(xùn)三____________________________________________________________________________________________________經(jīng)濟(jì)業(yè)務(wù)3：____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________實(shí)訓(xùn)四1.編制會計(jì)分錄________________________________________________________________________________________________________________________________________________________________________________________________________2.填制會計(jì)憑證（略）實(shí)訓(xùn)五____________________________________________________________________________________________________1.編制會計(jì)分錄________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________實(shí)訓(xùn)六1.編制會計(jì)分錄________________________________________________________________________________________________________________________________________________________________________________________________________2.填制轉(zhuǎn)賬憑證____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________實(shí)訓(xùn)七1.編制會計(jì)分錄____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________2.填制記賬憑證____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________實(shí)訓(xùn)八1.編制會計(jì)分錄____________________________________________________________________________________________________2.填制會計(jì)憑證（略）____________________________________________________________________________________________________實(shí)訓(xùn)九1.編制會計(jì)分錄________________________________________________________________________________________________________________________________________________________________________________________________________實(shí)訓(xùn)十________________________________________________________________________________________________________________________________________________________________________________________________________3.填制記賬憑證（略）第七章財(cái)產(chǎn)清查一、單項(xiàng)選擇題1.C2.C3.B4.C5.A6.C7.A8.B9.B10.A二、多項(xiàng)選擇題____________________________________________________________________________________________________1.AD2.ACD3.BC4.AD5.ABC6.AD7.CD8.BC9.AD10.BC三、判斷題1.×2.×3.√4.×5.×6.×7.√8.√9.×10.×四、實(shí)訓(xùn)題實(shí)訓(xùn)一實(shí)訓(xùn)二____________________________________________________________________________________________________實(shí)訓(xùn)三第八章會計(jì)核算程序一、單項(xiàng)選擇題____________________________________________________________________________________________________1.D2.C3.B4.C5.D6.B7.C8.B二、多項(xiàng)選擇題1.ABC2.ABCD3.CD4.AB5.ABCD三、判斷題1.×2.√3.×4.√5.×6.√7.√8.√四、實(shí)訓(xùn)題實(shí)訓(xùn)一____________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________實(shí)訓(xùn)二__________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________