會計類-中級會計實務章節(jié)練習題整理匯總

1、中級會計實務章節(jié)練習題整理匯總中級會計實務章節(jié)練習題整理匯總................................................................................................1第一章總論........................................................................................

2、.................................6一、單項選擇題.......................................................................................................................................6二、多項選擇題....................................

3、...................................................................................................8三、判斷題...................................................................................................................

4、..........................10參考答案..................................................................................................................................10一、單項選擇題.................................................

5、....................................................................................10二、多項選擇題...............................................................................................................................

6、......12三、判斷題.............................................................................................................................................13第二章存貨...........................................................

7、............................................................14一、單項選擇題.....................................................................................................................................14二、多項選擇題.........

8、............................................................................................................................17三、判斷題.........................................................................................

9、....................................................18四、計算題.............................................................................................................................................19參考答案..............

10、....................................................................................................................19一、單項選擇題...............................................................................................

11、......................................20二、多項選擇題.....................................................................................................................................22三、判斷題.................................

12、............................................................................................................23四、計算題.........................................................................................................

13、....................................23第三章固定資產..................................................................................................................25一、單項選擇題....................................................

14、.................................................................................25二、多項選擇題..................................................................................................................................

15、...29三、判斷題.............................................................................................................................................32四、計算題..............................................................

16、...............................................................................34參考答案..................................................................................................................................35一、單

17、項選擇題.....................................................................................................................................35二、多項選擇題..........................................................................

18、...........................................................38三、判斷題.............................................................................................................................................40四、計算題......

19、.......................................................................................................................................42第四章無形資產............................................................................

20、......................................45一、單項選擇題.....................................................................................................................................45二、多項選擇題...............................

21、......................................................................................................48三、判斷題...............................................................................................................

22、..............................50四、計算題.............................................................................................................................................50參考答案....................................

23、..............................................................................................52一、單項選擇題.....................................................................................................................

24、................52二、多項選擇題.....................................................................................................................................54三、判斷題.......................................................

25、......................................................................................55三、判斷題...............................................................................................................................

26、............129四、計算題...........................................................................................................................................130五、綜合題.....................................................

27、......................................................................................132第九章資產減值................................................................................................................133一、單項選擇題..

28、.................................................................................................................................133二、多項選擇題.................................................................................

29、..................................................136三、判斷題...........................................................................................................................................138四、計算題...............

30、............................................................................................................................139參考答案.........................................................................................

31、.......................................140一、單項選擇題...................................................................................................................................140二、多項選擇題..............................

32、.....................................................................................................142三、判斷題...............................................................................................................

33、............................143四、計算題...........................................................................................................................................144第十章負債.....................................

34、...................................................................................145一、單項選擇題...............................................................................................................................

35、....145二、多項選擇題...................................................................................................................................147三、判斷題...................................................................

36、........................................................................149四、計算題...........................................................................................................................................1

37、49參考答案................................................................................................................................150一、單項選擇題............................................................................

38、.......................................................150二、多項選擇題...................................................................................................................................152三、判斷題................

39、...........................................................................................................................153四、計算題.........................................................................................

40、..................................................153第十一章債務重組............................................................................................................156一、單項選擇題.........................................

41、..........................................................................................156二、多項選擇題........................................................................................................................

42、...........159三、判斷題...........................................................................................................................................161四、計算題......................................................

43、.....................................................................................161五、綜合題...............................................................................................................................

44、............163參考答案................................................................................................................................164一、單項選擇題...............................................................

45、....................................................................164二、多項選擇題...................................................................................................................................165三、判斷題...

46、........................................................................................................................................167四、計算題............................................................................

47、...............................................................167五、綜合題...........................................................................................................................................170第十二章或有事

48、項............................................................................................................171一、單項選擇題.....................................................................................................

49、..............................171二、多項選擇題...................................................................................................................................176三、判斷題.........................................

50、..................................................................................................178四、計算題..................................................................................................................

51、.........................179參考答案................................................................................................................................182一、單項選擇題..................................................