2011注册会计师考试会计试题及解答.doc

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2011年注册会计师考试会计试题及参考答案（更新完毕）一、单项选择题(本题型共l2小题，每小题l5分，共l8分。每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案，在答题卡相应位置上用2B铅笔填涂相应的答案代码。涉及计算的，如有小数，保留两位小数