2012安徽省会计从业资格考试模拟-会计基础5.doc

(.2B401)1.( )A.B.C.7D.42.( )A.B.C.D.3.( )A.B.C.D.4.( )A.B.C.D.5.( )A.B.C.D.6.()( )A.B.()C.()D.7.( )A.B.C.D.8.( )A.=+B.-=C.=+(+)D.=+(-)9.( )A.B.C.D.10.( )A.B.C.D.11.( )A.B.C.D.12.10000001000002000500006600001300005500040000300001500066000( )A.1050000B.1000000C.1100000D.115000013.( )A.175000B.200000C.134000D.17300014.( )A.175000B.200000C.220000D.21800015.( )A.154000B.134000C.152000D.21000016.1006040( )A.B.C.D.17.( )A.B.C.D.18.( )A.B.C.D.19.( )A.B.C.D.20.( )A.B.C.D.21.( )A.B.C.D.22.( )A.B.C.D.23.( )A.B.C.D.24.( )A.B.C.D.25.( )A.B.C.D.D26.( )A.B.C.D.27.( )A.B.C.D.28.80002000( )A.8000B.2000C.6000D.1000029.( )A.B.C.D.30.( )A.B.C.D.31.( )A.B.C.D.324020091231(1)2000350000500000(2)35000048000013000030000()(3)87000002600000600000(4)240000350000110000(5)13000016000030000(6)200000015000002400001000002000025%32.20091231( )A.852000B.2000C.352000D.50200033.20091231( )A.480000B.450000C.350000D.13000034.20091231( )A.480000B.450000C.350000D.13000035.20091231( )A.8700000B.6100000C.5500000D.670000036.20091231( )A.240000B.380000C.270000D.13000037.20091231( )A.240000B.380000C.270000D.13000038.200912( )A.160000B.180000C.120000D.13500039.200912( )A.1600008.180000C.120000D.13500040.200912( )A.160000B.180000C.120000D.135000(2B402)1.( )A.B.C.D.2.=+( )A.B.C.D.3.150015000( )A.B.15001500C.1500015000D( )A.B.C.D.5.( )A.B.C.D.6.( )A.B.C.D.7.( )A.B.C.D.8.( )A.B.C.D.9.( )A.B.C.D.10%10.( )A.B.C.D.11.( )A.B.C.D.()2009120A101003;13115;21518012.( )A.1030000B.1000000C.970000D.13000013.1( )A.10000001000000B.3000030000C.500000500000D.14.215( )A.18000001000000500000300000B.500000500000C.18000001000000800000D.30000030000015.( )AB.CD.16.( )A.B.C.D.17.( )A.B.C.D.18( )A.B.C.D.19.( )A.;B.;C._;C.20.( )A.B.C.D.(.2B201.11)1.( )2( )3.( )4.( )5.( )6.( )7.( )8.( )9.( )10.( )11.( )12.( )13.( )14.( )15.r( )16.( )17.( )18.( )19.( )20.( )1.A 2.D 3.A A()()B()()C()()D-()-()4.B 5.C 6.C ()()7.A 8.A =+;A9.D 10.A 11.A 12.A =+=1 000 000+50 000=1050 00013.D =-=1 050 000-660 000-130 000-(40 000+30 000+15 000)-2 000=173 00014.D +=173000+100000-55 000=218 00015.C =218 000-66 000=15200016.D 604017.B ()18.B 19.B 20.C21.C22.C;C23.c 24.B 25.B A()();B()();C;DB26.A A27.A 28.C 8000-2 000=6 00029.C 30.D 31.C 32.A 33.B 480 000-30 000=450 00034.D (O+130 000=130 000)35.C (8 700 000-2 600 000600 000=5500 000)36.B (350 000+30 000=380 000)37.C (160 000+110 000=270 000)38.A (2 000 000-1 500 000-240O00-100 000=160 000)39.B (160 000+20 000=180 000)40.D (180 000-180 00025%=135000)1.ABCD2.BD BD3.lAD 4.BED 5.AB 6.ABED;7.ABCD(1);(2);(3);(4);(5);(6)8.ABC