會(huì)計(jì)信息質(zhì)量要求

《會(huì)計(jì)》

7/15/20231考試輔導(dǎo)用書(shū)夢(mèng)想成真《應(yīng)試指南》《經(jīng)典題解》中華會(huì)計(jì)網(wǎng)校組編7/15/20232重點(diǎn):1.長(zhǎng)期股權(quán)投資2.資產(chǎn)減值3.收入4.所得稅5.會(huì)計(jì)政策變更的追溯調(diào)整法；前期差錯(cuò)更正的會(huì)計(jì)處理；6.資產(chǎn)負(fù)債表日后事項(xiàng)7.企業(yè)合并

8.合并財(cái)務(wù)報(bào)表中有關(guān)抵銷(xiāo)分錄的編制及合并工作底稿的登記7/15/20233第狀一扁章版總策論7齊/餓1翻3虎/柴2迷0幅2僚34考片情悲分告析主沫要傲介穗紹截了松基耕本喉會(huì)罵計(jì)陳準(zhǔn)只則律的企內(nèi)紅容顆，線在歷疑年貸的承考悲試視中否，玩主鞋要緞出言現(xiàn)閥在恩單片項(xiàng)章選榮擇士題戶、多吧項(xiàng)戚選悉擇桑題待這困些右客幼觀叨題皺題怎型小中蝴。7越/艦1杠3訊/櫻2丈0租2晚35最速近嫂三壟年覺(jué)本昨章繁考謙試湖題得型斧、象分毀值轎分序布年份單項(xiàng)選擇題多項(xiàng)選擇題計(jì)算及會(huì)計(jì)處理題綜合題合計(jì)2008年—————2007年1分2分——3分2006年—————7危/宜1綿3幟/固2矛0陸2六36本枕章拜重研點(diǎn)1均.支會(huì)限計(jì)視信忍息勞質(zhì)赤量冰要載求2葬.等收礎(chǔ)入逆與蘿利荷得淋、傷費(fèi)拴用貼與綁損起失誤的枝區(qū)鳳別7唉/移1輔3姜/斃2魯0悲2就37一狼、蓄會(huì)素計(jì)徹信飛息和質(zhì)花量培要揮求（脫選列擇球題稿）1皂、單可戴比啦性可戶比道性介—晚—要洽求緒企彈業(yè)膨提贈(zèng)供狂的蔑會(huì)蹄計(jì)俗信崇息狠應(yīng)途當(dāng)系具兄有叼可弱比嚴(yán)性砌。縱號(hào)向統(tǒng)可分比同籍一免企通業(yè)不發(fā)同艘時(shí)輩期橫飽向艷可毀比不射同紀(jì)企葡業(yè)7糠/紅1觀3活/糟2犧0掘2插38【慘例毀題淡·肥多劈燕選拘題池】下晶列雄項(xiàng)沃目回中態(tài)，盾不迫符稍合妨?xí)s慧計(jì)勞信遭息辣質(zhì)米量年可蒜比蜓性五要適求塵的鴿有志（姓）蝕。A煮.錯(cuò)鑒玻于貢《令企鋤業(yè)誤會(huì)榮計(jì)論準(zhǔn)僻則呀》臟的寧發(fā)飾布擊實(shí)健施鉗，誤對(duì)貢子棗公鵝司帆的翁長(zhǎng)筍期但股皇權(quán)皮投張資宿核賠算搭由愉權(quán)衡益掀法械改搖按摩成談本侵法B添.厭鑒丙于喚利吸潤(rùn)甜計(jì)縫劃億完儀成殃情硬況蟻不部佳婆，伶將喂固宇定砍資基產(chǎn)慮折芝舊蘇方辟法遞由忌原財(cái)來(lái)務(wù)的搜雙央倍或余未額違遞龍減紅法縫改快為頌直唉線胖法C扁.芝鑒夜于撲某運(yùn)項(xiàng)陸專(zhuān)積有鈴技魔術(shù)恥已舟經(jīng)董陳峰舊術(shù)，貼將角其礎(chǔ)賬準(zhǔn)面夾價(jià)孝值藝一去次藥性買(mǎi)核促銷(xiāo)D告.饞鑒父于糖某布被蠅投中資鄰企獸業(yè)運(yùn)將危發(fā)饞生掏重誼大搬虧暖損全，罷將瀉該戶投陡資樂(lè)由做權(quán)臉益碧法雞核習(xí)算煙改滋為兆成念本競(jìng)法財(cái)核喪算E爺．巴鑒開(kāi)于侄《方企扎業(yè)長(zhǎng)會(huì)病計(jì)狡準(zhǔn)徑則圣》擁的嬌發(fā)歐布懶實(shí)銷(xiāo)施艙，攻企獵業(yè)吹將竊發(fā)盒出光存表貨哥計(jì)個(gè)價(jià)劫由把后吳進(jìn)悔先默出階法吃改闖為漏先伯進(jìn)鳳先京出塌法【美答深案順】B淘D7就/貝1嗽3騙/卻2持0留2汗392熱、急實(shí)嬸質(zhì)中重圈于許形團(tuán)式體怎現(xiàn)規(guī)：融孤資峰租丙入紡固逼定腹資野產(chǎn)收負(fù)入堪的免確做認(rèn)售犧后遮回禽購(gòu)售晃后眠租焦回附本追折索稼權(quán)委的扇應(yīng)丙收模債酬權(quán)燙貼甘現(xiàn)跳時(shí)紅不星終牽止率確拖認(rèn)7共/頂1叼3堆/毫2仿0鉛2箭31律0【象例餃題招·極多孟選鑼題鳴】下碧列注各終項(xiàng)獸，伏體?，F(xiàn)爺實(shí)唇質(zhì)倦重蝦于覽形惡式療要云求諷的豆有懷（躲）燙。A曠.淚商注品誤售側(cè)后肝租榨回期不做確縫認(rèn)泳商優(yōu)品賓銷(xiāo)毀售唇收棚入B俯.獸計(jì)誕提欺長(zhǎng)請(qǐng)期庭股至權(quán)啟投枯資盞減鞏值晚準(zhǔn)藏備C特.偉計(jì)否提佳固想定擊資扣產(chǎn)庭折斜舊D王.蓋材向料莖按最計(jì)泄劃帝成質(zhì)本候進(jìn)蘿行宜日怨常險(xiǎn)核滲算E懸．均融胳資聾租猛入攔固邊定級(jí)資譽(yù)產(chǎn)膛視音同程自屋有驗(yàn)固植定痕資好產(chǎn)【橡答鍛案北】A勢(shì)E7結(jié)/毀1承3這/珍2死0烏2巴31裳13巷、跟謹(jǐn)漂慎寒性體忙現(xiàn)應(yīng)謹(jǐn)宏慎學(xué)性女要反求座的稱(chēng)體夏現(xiàn)雞：計(jì)猜提館資片產(chǎn)汗減扔值皂準(zhǔn)曉備計(jì)湖提啟固捆定識(shí)資道產(chǎn)蘆折巧舊覽采州用雄加細(xì)速循折概舊谷法預(yù)酬計(jì)濃產(chǎn)岡品伍質(zhì)型量違保踢證寸費(fèi)賞用信沉息臨披墳露債蠢務(wù)豬重亂組睜中邁或柄有料應(yīng)薦收除應(yīng)匙付嗎金記額車(chē)的日處辰理7蹈/局1閘3涂/談2滔0茅2宗31障2【星例渠題乖·患多富選費(fèi)題吩】下旁列工做及法垮中憂，另符脈合貪會(huì)叮計(jì)輩信貪息麻質(zhì)寫(xiě)量旗謹(jǐn)乳慎慢性谷要擱求濤的叔有痕（裂）暫。A尊.絹鑒繼于鑒本摸期技經(jīng)訪營(yíng)好虧笨損遷，預(yù)將越已繳達(dá)傻到夢(mèng)預(yù)寒定吸可筆使經(jīng)用蝦狀稻態(tài)械的支工也程盞借倦款跳的橫利蘿息績(jī)支炭出牧予布以孩資布本丸化B娃.詠對(duì)合固玻定騙資葡產(chǎn)避采匆用酒年析數(shù)山總顏和瘦法忠計(jì)孩提朝折勵(lì)舊C厘.叛對(duì)藍(lán)本馬期默銷(xiāo)職售殘的錯(cuò)商坡品占計(jì)序提碧產(chǎn)沉品冰質(zhì)秀量需保驚修尸費(fèi)厘用D小.幸對(duì)攪應(yīng)烏收授賬畏款稠計(jì)到提完壞預(yù)賬發(fā)準(zhǔn)慨備E旁．?dāng)D對(duì)府存責(zé)貨過(guò)期塑末全計(jì)尋價(jià)趟采厚用騎按園成靜本蝴與熟可撥變另現(xiàn)放凈榮值閉孰餡低飽法昨計(jì)予量【農(nóng)答殲案帳】B膚C臨D豬E7睛/呢1廟3顧/撲2熔0綱2飛31額3二端、洲收您入摸與工利走得（灘選沿?fù)耵~(yú)題榴）1柴.汽收驢入指很企掏業(yè)站在日侄常殲活效動(dòng)中跳形同成魚(yú)的森、悅會(huì)舍導(dǎo)討致行所有庭者俊權(quán)截益東增皮加俱的青、率與勉所沒(méi)有回者青投買(mǎi)入銹資貸本船無(wú)百關(guān)的績(jī)經(jīng)暫濟(jì)妹利糠益為的回總尿流找入糖。7繭/駐1塵3莊/貿(mào)2鹽0巷2摸31具42痰、癥利傭得是涼指濁由豆企職業(yè)非鑒日我常趟活處動(dòng)所腳形縱成塵的尚、奪會(huì)硬導(dǎo)橡致恨所側(cè)有華者河權(quán)諸益滔增此加遙的處、芒與命所粥有盒者邪投廈入絡(luò)資體本遣無(wú)灘關(guān)售的被經(jīng)險(xiǎn)濟(jì)棍利賄益凍的葉流甜入兄。（姨1宋）臨直籠接挖計(jì)網(wǎng)入調(diào)所財(cái)有寶者訂權(quán)書(shū)益向的迅利職得團(tuán)，需是乒指綿不董應(yīng)論計(jì)通入慮當(dāng)碧期恢損澤益強(qiáng)、班會(huì)爆導(dǎo)導(dǎo)致叮所遍有多者差權(quán)執(zhí)益眨增燒加序的企、友與甲所閘有岡者捆投洽入重資熟本變無(wú)俗關(guān)撇的遲利濱得芒。（揮2裹）丈直簡(jiǎn)接墓計(jì)吊入姿當(dāng)配期血利優(yōu)潤(rùn)重的純利獎(jiǎng)得片，輛是蒼指證應(yīng)耳當(dāng)驅(qū)計(jì)形入正當(dāng)襪期棕?fù)p為益項(xiàng)、吉最匠終椅會(huì)調(diào)引否起位所其有控者瘋權(quán)根益檔增坐加砌的與、判與餐所邪有筐者號(hào)投闊入層資鵝本忘無(wú)晉關(guān)安的釣利雄得央。7赴/腳1駁3駐/傷2活0擋2戶31帝5非杰流蛙動(dòng)資糞產(chǎn)奴處睜置斯利道得債歪務(wù)慎重稼組酷利兆得政博府接補(bǔ)引助捐河贈(zèng)雪利裕得稿等祥。7默/摧1格3孕/列2勺0磨2成31良6[媽例塌]下開(kāi)列航項(xiàng)鋤目姑中泰，駝屬碌于塵利丸得羽的貢是境(缸)仗。A倡.鋤銷(xiāo)測(cè)售冠商已品屑流墓入稼的乳經(jīng)仙濟(jì)毒利資益B吩.燙技誤術(shù)攻服執(zhí)務(wù)雷流棄入脹的逆經(jīng)單濟(jì)擦利禽益C躲.哲貸父款避流恐入奪的駐經(jīng)微濟(jì)妹利囑益D顧.磁出貞售物無(wú)陰形艦資恰產(chǎn)雖流辯入癥的饞經(jīng)漏濟(jì)慨利客益答塑案：妙D7留/巧1速3遙/憶2逗0夫2棒31繪7(劃2宮0掘0涌7頁(yè)年荒)下吩列據(jù)各獄項(xiàng)街中別，的屬龍于湊利朋得盯的孫有默(察)貼。A礎(chǔ).欠出顯租斧無(wú)消形舅資舟產(chǎn)笑取鍬得淡的找收皇益B繳.詢投經(jīng)資蘆者享的虜出型資胃額典大裹于海其狼在虧被更投跟資贈(zèng)單菊位蒙注才冊(cè)階資彈本濱中拐所很占鄙份合額伴的陜金薪額C補(bǔ).綿處構(gòu)置己固煮定良資晝產(chǎn)陰產(chǎn)肅生葡的娘凈下收忍益D殲.并非播貨導(dǎo)幣醋性武資某產(chǎn)競(jìng)交幅換陽(yáng)換苦出馳資遍產(chǎn)解的叔賬拌面袖價(jià)修值占低蜜于昨其顆公莖允隊(duì)價(jià)擺值搶的栗差惜額E副.點(diǎn)以版現(xiàn)歇金辯清堂償酷債相務(wù)炮形摩成擠的疏債染務(wù)雕重圖組繞收絮益【澆答椒案放】C土E7灰/沒(méi)1沾3亦/迫2枝0綁2侮31鉤8三疤、向費(fèi)萌用猾與單損業(yè)失1同.翁費(fèi)重用是膛指翅企雕業(yè)鄭在日刪常傾活惠動(dòng)中洋發(fā)陰生旨的避、穴會(huì)技導(dǎo)致益所貴有褲者龍權(quán)腿益各減受少遺的江、壟與羨向私所沫有借者棕分受配罷利潤(rùn)支無(wú)雁關(guān)米的遭經(jīng)樓濟(jì)嫁利泄益陳的賽總玩流塘出花。7比/只1馬3陸/扭2無(wú)0疑2團(tuán)31咳92杰.肌損撇失是翅指到由源企修業(yè)非油日虜常貪活豪動(dòng)所淹發(fā)忍生共的大、會(huì)得導(dǎo)既致窄所販有路者疫權(quán)皂益秀減更少徒的刑、誤與庸向足所繳有者執(zhí)分痰配神利寇潤(rùn)向無(wú)祖關(guān)站的獄經(jīng)捷濟(jì)川利柏益漲的勸流丈出孔。7據(jù)/達(dá)1艘3憶/嚇2梢0吃2遺32筆0（時(shí)1塵）佳直壞接屋計(jì)夏入帖所喜有釀?wù)吖葯?quán)慎益貓的稱(chēng)損險(xiǎn)失酸，懸是箏指漠不袋應(yīng)計(jì)逼入崖當(dāng)壤期殼損禮益見(jiàn)、罰會(huì)窩導(dǎo)庫(kù)致菠所旦有母者朝權(quán)直益君減喂少詳?shù)膶O、多與余向所背有饅者陰分葉配五利準(zhǔn)潤(rùn)乎無(wú)聾關(guān)譯的川損蟲(chóng)失揭。（裹2耗）障直導(dǎo)接崗計(jì)膛入違當(dāng)臥期露利漸潤(rùn)亡的路損原失躍，敏是云指勉應(yīng)碑當(dāng)紫計(jì)入蘋(píng)當(dāng)惜期紹損奇益掩、敞最錦終貿(mào)會(huì)征引蹲起股所窄有蔬者旬權(quán)竟益驅(qū)發(fā)訊生茄減央少舌、與持向懲所相有臭者早分最配嬌利吐潤(rùn)博無(wú)巴關(guān)病的踩損卷失騙。非僅流蔑動(dòng)資斗產(chǎn)增處遠(yuǎn)置脆損叨失梨、身債劃務(wù)彈重蒸組冒損輪失忍、完公卸益性咐捐旨贈(zèng)擴(kuò)支琴出撓、窯非參常筋損訪失部、沒(méi)盤(pán)鹿虧愛(ài)損堵失亦等則。7乓/面1碎3躺/廣2峰0霞2棋32塘1【徒例判題軌】下誘列套有散關(guān)輕利腸得南、遍損夏失商的饒表棒述劇正暮確蜻的波有晚（尿）買(mǎi)。百A歉.晴直己接衛(wèi)計(jì)件入件當(dāng)搜期尸所脹有臣者艦權(quán)凝益撕的陶利詠得害是工指棕由飾企鞭業(yè)悶非燈日拿常摸活柱動(dòng)竄所乘形殼成愛(ài)的綿、名會(huì)慢導(dǎo)邀致帽所雜有詳者測(cè)權(quán)恐益倒增驅(qū)加促的撓、柏與厘所邊有活者灣投魔入盈資近本泳無(wú)愿關(guān)辟的壞經(jīng)嫂濟(jì)窯利眾益仰的壘流揀入墾B陡.股直躬接暴計(jì)推入寸當(dāng)光期待所漏有樸者孤權(quán)企益叨的復(fù)損遍失領(lǐng)是行指蓋由蠅企口業(yè)租非扇日敗常味活針動(dòng)貝所塔發(fā)霉生襯的崗、例會(huì)鄉(xiāng)豐導(dǎo)際致隆所撐有為者濕權(quán)食益練減澆少械的倆、筍與夾向鞠所寄有舒者笛分山配尤利丈潤(rùn)隸無(wú)戀關(guān)紡的竭經(jīng)愁濟(jì)藝?yán)且娉５臓T流麗出宇C失.著直禍接河計(jì)感入坡當(dāng)誤期殖利騰潤(rùn)悔的紋利京得驢，幼是丹指蒼應(yīng)和當(dāng)俗計(jì)批入勾當(dāng)撞期魚(yú)損員益蕉、腫會(huì)燥導(dǎo)釋致示所巨有素者喘權(quán)蔥益診增膽加泳的舞、斧與荷所毀有順者肌投搶入達(dá)資歐本遼無(wú)呈關(guān)露的焦利灣得晶D源.馳直封接汗計(jì)堅(jiān)入桶當(dāng)挺期鑄利開(kāi)潤(rùn)照的盾損罰失頸，撥是搬指洪應(yīng)處當(dāng)賠計(jì)距入地當(dāng)謙期確損租益移、罩會(huì)館導(dǎo)亂致濱所愉有團(tuán)者燥權(quán)萬(wàn)益芬減楊少扇的黨、廁與奴向鄰所崇有賤者挽分驕配么利攀潤(rùn)掏無(wú)相關(guān)銹的缸損荷失嚇E孫.奴利鏟得槽、奶損逐失假既阻包胞括挑直惱接膝計(jì)歇入愁當(dāng)侮期但所煉有賓者但權(quán)守益藏的濃利爆得疾和龜損桿失晌，停還陣包凍括拼直寶接傭計(jì)土入暑當(dāng)觸期蝕利冶潤(rùn)姻的巾利倍得銹和頸損肝失【染答鏈案政】A盆B冤C裁D編E7網(wǎng)/停1船3陪/形2蒼0病2充32虜2(叉2投0李0倚7放年劃)根辦據(jù)塞資健產(chǎn)絮定罪義稀，雅下補(bǔ)列繁各柴項(xiàng)遺中苦不煌屬曉于葉資升產(chǎn)番特伙征棒的座是誦(店)國(guó)。A圾.船資向產(chǎn)勸是諸企陡業(yè)專(zhuān)擁穴有桐或徐控汪制煌的作經(jīng)爭(zhēng)濟(jì)霉資章源B伏.尚資屑產(chǎn)襖預(yù)獻(xiàn)期姻會(huì)棒給休企降業(yè)網(wǎng)帶刮來(lái)斜未還來(lái)乘經(jīng)貨濟(jì)值利偶益C嘗.顧資仆產(chǎn)踐是湖由擠企階業(yè)染過(guò)享去搬交衫易貼或肆事級(jí)項(xiàng)摟形歪成頂?shù)腄災(zāi).塞資景產(chǎn)污能恒夠湖可撫靠語(yǔ)地談?dòng)?jì)以量【崇答繳案菜】滋D【緣瑞解龍析閥】資屋產(chǎn)存是屋指掌企額業(yè)趨過(guò)賣(mài)去曉的尋交跳易猾或登事度項(xiàng)晚形甩成什的規(guī)、由孔企陸業(yè)漆擁恰有摘或太控聲制小的很、餡預(yù)輝期堪會(huì)鎮(zhèn)給塌企獲業(yè)釣帶策來(lái)參經(jīng)陽(yáng)濟(jì)減利益蛋的皆資狂源投。飛選冒項(xiàng)衛(wèi)D系符小合傻題優(yōu)意失。7醬/矮1濃3御/按2碧0避2練32被3四仔、寨會(huì)悄計(jì)擺要爬素沾計(jì)奴量上屬倦性返及垂其鎮(zhèn)應(yīng)罵用韻原臥則(腥一威)白會(huì)私計(jì)鼠要歪素移計(jì)新量橫屬蠻性1舉.矮歷暫史敗成逮本2蔑.超重民置杰成蜘本3么.摩可前變安現(xiàn)到凈恐值4嘩.噴現(xiàn)盞值5呀.召公嫌允村價(jià)蘆值7鋸/亦1村3擾/鄉(xiāng)豐2袖0巨2薄32襖4(冤二棚)搶各逝種隸計(jì)搖量島屬砌性供之栽間膛的羨關(guān)赤系歷挽史嶺成砌本阻通戲常貨反園映濕資貧產(chǎn)濃或陜負(fù)搶債才過(guò)般去慮的龍價(jià)值游,而找重她置揚(yáng)成凱本糊、跨可催變籠現(xiàn)植凈胸值棚、苦現(xiàn)損值洞以勾及公斗允濃價(jià)賴值仍通斃常夾反投映井的亭是蟻資幻玉產(chǎn)痰或坊負(fù)棚債問(wèn)的寺現(xiàn)膏時(shí)成塊本貧,哨是嬌與傭歷多史豆成市本頂相售對(duì)秋應(yīng)段