2014年湖北省习题题参考答案.docx

参考答案会计基础单选题部分1C2A3C4A5C6D7D8C9A10A11B12D13D14B15D16A17D18A 19C20A21A22D23D24B25C26C27B28C29D30A31D32D33C34B35C36C37D38A39D40A41B42A43A44B45A46C47A 48D49A50A51B52C53A54D55A56D57C58A59C60A61C62A63A64B65B66B67A68C69D70C 71D72D73B74C75A76A77B78A79A80B81B82C83A84B85D86C87D88A89D90D91B92C93B94B95B96D97D98D99D100D101C102D 103C104A105D106A107C108B 109D110C111A112A113D114B115A116B117D118B119B120C 121D122A123D124B125B126D127A128B129C130D131A132A 133B134C135C136C137D138A139C140C142B 143B144B145D146C147D148A149C150B151B 152C153B154B155D156A157D158B159D160C161A162D163C164B165A166A167C168C169B 170D171A172A173A174C175B176B177C178A179C180B181D182A 183A184A185C186A187C188A189C190A191D192A193B194A195D196C197B198C199B200C201C202B203B204D205C206B207B208B209A210B211B212B213B214B215A216C217D218A219B220B221A222C 223C224D225C226C227B228D229B230C231C232B233B234B235C236A237B238B239D240A241D242B244B245C246C247D248D249D250C251D252D253A254C255C256A257C258C259B260A261C262B263B264C265C266A267B268A269D270C271A272B273B274A275B276D277D278B279A280D281D282B283B284B285C286C287D288B289B290D291A292A 293C295C296C297D298C299B300B301A302D303C304D305C306C307B308A309B310A311C312D313D314C315B316D317A318C319A320B321A322C323B324A325B326B327B328D329A330C331D 332D333C334D335B336D337B338D339C340C341A342A343C344C 345D346D347A348D349C350B351C352C353C354D355C356D357D 358B359A360A361D362B363D364A365D366A367D368D369B370A 371C372B373B374C375A376A377C378D379B380B381B382B383A384C385B386B387D388D389C390C391A392D393B394A395D396C397A398C399A400A401C 402A403B404B405D406B407A408A409C410D411C412A413D414A 415A416D417A418B419A420B421C422B423A424B425D426D427B 428A429D431A432A433D434D435D436D437C438A439D440A 444C442D443B444C445A446C447A会计基础多选题部分448ABCD449ABC450ABC451AB 452BCD453AB454ABC455ABD456BCD457ABD458ACD459ABCD 460ABC461BCD462ABD463ABCD464ABCD465ABCD466ABCD467BD468BCD469ABD470AB 471BCD472ABC473BCD474ACD475ABC476BC477ABC478AD479BC480AC 481CD482ABC483ABD484ABD485ACD486BCD487BCD488ABD489ABD490ABC491ABD 492BCD493AD494BC495BCD496ABD497BCD 498ABD 499CD 500ABC501ABCD502ABD503ABC504ABCD505CD506CD 507BD508CD509ABC510ACD511ABCD 513ABCD514BC515BC516AD517AD518ABCD519ABD520AD 521BC 522ABD523BC524ABCD525AD526ABC527BCD528ABC529CD 530ABD 531AB532AD533BC 535ABCD536ABCD537ACD538AB539BCD540AC541ABC542ABC543ABD544ABCD 545BC546BCD547BCD548ACD549ABCD550ABCD551ACD552ABD553ABCD554AD555ABCD556ABCD557ABCD558ABCD559ABCD560ACD561ABC 562ABD563ABCD564ABC565ACD566ABC 567ABC568ABCD569ABC570ABCD571ABC572ABC573ABCD 574ABCD 575ABD576AB577AC578ABD579CD580AB 581ABCD582ABC583 AB,D答案漏掉了记账人员584ABCD585ABCD586CD587BD588BD589CD590ABCD591BC592AB593ABCD594ABCD 595ABCD 596ABCD597ABCD 598ABCD 599ABCD600ABC 601BCD602BCD603ABD604ABC605ABCD606ABC607AB608ABCD609ABD610AB611ACD612ABC613ABCD614ABCD615ABCD616ABC617ABD618ABD619ACD620ABC621ABCD622ABC623ABC624BCD625ABCD626ABD627ABCD628ABC629AB630AB631BD632ABCD633AC634ABD635CD636ACD637AC638BD639ACD640ACD641ACD642ABCD643ABCD644BCD645AC646ABCD647AB648BC649CD650AB651ABC652AB653CD654ABC 655ACD656ABC657BCD658ABCD 659ACD 660ABCD661ABCD662ABCD663ABD664BD665AB666ABCD667ABCD668AB669BC670ABCD 671CD672AC673AD674ABD675AD676ABCD677AC678BCD679BC680AC 681AB682ACD683ABCD684ABD685ABD686ABCD687AB688ABCD689ABC690ABC691ABCD692ABCD693ABCD694ABCD695ABC696ABC697BCD698BCD699BCD700ABC701BC702BCD703AC704BC705ABCD706ABC707ABD708AB709CD710AC711AD712ABD713ABCD714CD715AD716ABCD717ABC718ABD719ACD720AB721ACD722ABC723ACD724ABC725BCD726BC727CD728ABCD729ABD730ABCD731BCD732ABD733ABCD734ABCD735ABCD736ABCD737ABCD738ABD739ACD740AD 741BC742BD743BD744BD745AC746ABD747ABCD748BD749ABCD750BCD751ABCD752AB753ABCD754ABCD755ABC756BCD757ACD758BCD759AD760BCD 761AD762AB763ABCD764ABD765BCD766ABC767ABCD768ABC769AD770AC771BCD772BCD773ABCD774ABC775ABC776AC777BC778ABC 779ABCD780BC会计基础判断题部分1X2Y3X4X5Y6X7X8Y9Y10Y11Y12Y13X定性问题，会计计量解决的是定量问题。14Y15Y16X17Y18X19Y20X21Y22Y23X24X25X26X27Y28Y29Y30Y31X32Y33Y34Y35Y36X37X38Y 39Y 40Y41Y42X43X44X45Y46X47X48Y49X50Y51X52Y53Y54Y55X56X57X58Y59Y60X61X62Y63Y64Y65Y66Y67X68Y69X70Y71Y72Y73Y74Y75Y76Y77Y78Y79Y80Y81Y82Y83Y84X85X86X87Y88Y89Y90X91X92X93Y94Y95X96Y97Y98X99Y100Y101X102Y103X104X105Y106X107Y108Y109Y110X111X112Y113Y114X115X116Y117Y118X 119X120X121X122Y123X124Y125X126X127X128Y129Y130X131X132X133X134X135X136X137X138Y139Y140Y141X142X 143X144X145Y146Y147Y148X149X150X151X152X153Y154X155X156X157X分数编号法158Y159X160Y161Y162Y163X164X165Y166Y167X168Y169Y170Y171X172Y173X174Y175Y176Y177Y178Y179Y180X181X182X183X184X185Y186X187Y188Y189Y190Y191X192X193X194X195X196X197Y198Y199Y200X201Y202X203X204Y205X206Y207X208X209Y210X211X212X213X214Y215X216X217Y218X219X220Y221Y222X223X224X225Y226X227X228Y229Y230X231X232Y233Y234X235X236Y237Y238Y239X240X241Y242X243Y244Y245X246Y247Y248X249Y250Y251Y252Y253Y254X255Y256Y257Y258Y259X260Y261X262Y263X264X265Y266X267X268Y269X270X271X272X273X274X275X276Y277X278X279X280Y281Y282X283Y284X285X286X287Y288Y289X290Y291Y292Y293Y294Y295Y296Y297Y298X299Y300X301X302Y303Y304Y305X306X307X308X309Y310Y311X312X313X314X315X316Y317X318X319Y320Y321X322X323Y324Y325Y326X327Y328Y329Y330Y331X332X333Y334Y335X336Y337X338Y339X340X341Y342Y343X344X345Y346Y347Y348X349Y350X351X352X353Y354Y355Y356Y357Y358Y359Y360Y361X362Y363X364Y365Y366Y367X368X369Y370Y371Y372Y373X374X375Y376X377X378X379X380Y381X382Y383Y384X385X386Y387X388Y389X390X391X392Y393Y394X395X396X397X398X399X400X401Y402Y403Y404Y405Y406Y407Y408X409X410X411X412Y413Y414X415Y416X417Y418X419Y420Y421Y422X423Y424Y425Y426Y427Y428X429Y430X431X432X433X434X435X436X437X438Y439Y440X441Y444X443X444X445Y446Y447Y448Y449Y450Y451Y452X453X454Y455Y456Y会计基础综合题部分一、：1、借：固定资产 300000 贷：银行存款 3000002、借：原材料 150000 贷：应付账款 1500003、借：无形资产 200000 贷：实收资本 2000004、借：应付账款 150000 贷：银行存款 1500005、资产总额=5400000 负债总额=200000 所有者权益总额=5200000二：1、借：其他货币资金30000000 贷：银行存款300000002、借：交易性金融资产 1600000 贷：其他货币资金 16000003、借：投资收益 3500贷：其他货币资金 35004、借：其他货币资金 2194800 贷：交易性金融资产1600000 贷：投资收益 5948005、5948003500=591300三、（答案中的金额单位用万元表示）答：1、借：其他货币资金1000贷：银行存款 10002、借：交易性金融资产 800 贷：其他货币资金 8003、借：投资收益 2 贷：其他货币资金 24、借：其他货币资金 825 贷：交易性金融资产 800 贷：投资收益 255、25-2=23财经法规单选题部分1A2A3C4D5C6D7B8B9B10A11A12A13A 14C15B16B17C18D19C20B21A22D23C24D25C26A27A28B29D30C31B32D33A34B35C36D37C38D39D40B41C42D43D44A45D46D47B48A49D50C51C52A53D54C55A56D57C58A59A60A61B62B63D64C65D66B67A68D69B70B71B72C73B74D75D76A77B78C79B80D81B82A83C84D85A86D87B88D89A90B91B92C93C94C95D96C97B98A99C100B101B102A103D104A105A106A107A108C109B110B111C112C113A114A115B116B117A118D119C120B121B122B123B124B125C126A127D128C129C130D131D132D133C134A135B136B137D138B139D140C141D142A143C144B145B146D147D148A149C150C151C152A153C154C155D156A157D158C159B160D161D162A163D164A165C166B167D168D169D170C171C172D173A174A175A176C177D178D179A180B181B182D183B184B185A186D187B188C189B190A191D192D193B194B195A196D197D198B199C200D201D202A203C204B205C206C207D208C209B210C211D212D213D214D215D216C217C218C219A220B221B222D223C224D225B226C227A228C229C230D231C232A233B234B235C236C237B238C239D240C241C242B243D244A245C246A247A248B249C250D251B252C253C254B255D256B257A258A259A260A261C262B263B264A265D266D267D268D269C270C271C272B273B274A275D276C277B278B279D280D281B282C283A284A285A286C287B289C290C291B292C293C294B295D296B297C298C299B300D301B302B303D304A305D306C307B308D309B310A311C312B313A314C315C316C317B318C319C320A321B322B323A324D325B326A327A328B329C330D331A332D333A334D335D336C337D338A339A340D341B342B343B344D345C346B347B348C349B350A351D352C353D354D355C356B357C358D359A360A361B362B363D364D365B366C367D368D369A370A371B372B373A374D375B376A377D378A379B380D381B382C383A384C385C386B387B388D389B390C391C392D393C394D395B396B397C398B399C400C401C402A403C404B405C406A407B408D409A410D411C412C413C414C415C416B417D418D419A420D421B422C423A424B425A426B427B428B429D430D431B432A433A434A435B436C437C438D439C440B441A442D443C444D445A446A447D448A449A450B451A452A453C454D455B456D457D458B459C460A461啊462B463D464D465D466D467C468D469C470B471A472B473A474C475B476C477B478D479B480D481D482A483B484D485C486A487D488B489D490B491A492C493A494B495B496D497C498A499C500A财经法规多选题部分1ABC 2ABC3ABCD 4ABCD 5ABCD 6ABCD 7AB8ABCD 9ABCD 10BCD 11ABC 12CD13BC 14ABC 15BD 16ABCD 17ABCD 18ABC 19ABC 20ABCD 21ABCD 22ABC 23ABCD 24AD25ABCD 26ABCD 27ABCD 28BD 29ABD 30AC 31ABCD 32ABCD33ABCD 34BCD 35ABCD 36ABD 37ABC 38AD39BC 40ACD41ABCD 42ABCD 43ACD 44ABC 45AB 46ABCD 47ABCD48ABC49ABD 50ACD 51ABCD 52ABCD 53ABCD 54AB 55ABD56BC57BCD 58ABD 59BCD 60ABCD 61ABC 62ABC 63ACD 64ABC65ACD 66ABCD 67ACD 68AB 69AD 70ABC 71ABCD 72ABCD73ABCD 74AD 75ABC 76ABCD 77ABCD78CD 79BC 80ABD 81BC 82AB 83ABC 84ABCD 85AB86AB 87ABCD 88ACD89ABD 90BD 91ABCD 92AB 93ABCD94ABC 95ABCD 96ABC 97CD 98ABCD 99ABD 100ABCD 101ABC102BCD 103AB 104BD105ABC 106AB 107ABCD 108ABD 109ABD110ACD 111ABD 112ABC 113AB 114ABCD 115ABCD116ACD117ABCD 118AB 119ABCD 120ABCD121ABCD122ABCD 123ABCD124ABCD125BC126ABC 127ABC 128ABCD129ABCD 130ABCD131ABCD132ABCD 133ABCD 134ABCD 135ABCD136ABC 137BCD 138ABCD 139ABD140ABC 141BC 142BC 143ABD 144ACD145ABCD 146ABD 147ABCD148ABCD 149ABCD 150ABCD151ABCD 152ACD 153AD154ABCD 155ABCD 156ABCD157ABC 158AC 159BCD 160ABCD 161ABC162ABCD 163ABCD 164ABCD165ABD 166AC 167ABC168ABC169ABCD 170ABCD 171ABCD 172ABCD173ABCD 174AB 175ABC 176ABC 177BCD 178BC 179ABCD 180ABCD181ABCD 182AC183BC 184ACD 185BD 186BCD 187ABCD 188ABCD189ABD 190ABCD 191ABCD 192ABCD193ABC 194ABC 195AD 196ABD197ABCD 198ABCD 199ABCD 200ABCD201ABCD 202ABCD 203ABCD 204ABCD205ABC 206ABC207ABCD 208ABCD209ABC 210ABC 211ABCD 212ABC 213ABCD 214ABCD215ABD 216ABCD217ABCD 218ABC219ABCD220ABCD 221ABCD 222ABD 223ABD 224ABCD225ABCD226BC 227ABCD 228ABC 229ABCD230ABC 231ABC 232BD233ABCD 234ABCD235AC 236ABCD 237ABCD238ABCD239CD 240ACD 241AD 242ACD 243ABD 244AD 245ABD246BD 247ABCD 248ABCD249ABCD 250AB 251ABCD 252ABC 253ACD254ABC 255ABC 256ABC 257BD 258ABC 259AD 260BD 261BCD262ABCD263AC264ABC265ABCD 266ABC 267D 268ABC 269ABCD270AC271ABCD 272AC273ABC 274ABC275ABC 276ABCD 277CD 278ABC 279AB 280ACD281BD 282ABD 283AD 284D285ABCD 286ABD 287BC 288AB 289AC 290CD 291ACD 292BC 293CD 294ABC295ABCD296BC 297ABCD 298ABC 299ABD 300AB 301ABCD302ABCD 303AB 304ABC305ABCD 306CD 307ABC 308ABCD309ABC310ABCD 311ABC 312BC313BCD 314ABCD 315ABC 316BCD 317BCD 318ABD 319ABD 320ABCD321ABCD322ABC 323ACD 324AD325BC 326AB 327ACD 328BC329ABD 330AB 331BC 332CD 333ABCD 334AC 335AB336AB 337BC 338ABD 339CD 340BCD 341AD 342ABCD 343ABCD 344BD 345AD 3464BC 347ABC 348ABCD 349ABC 350BCD 351BD352ABC 353ABD 354CD 355ACD 356ABC357ABCD 358ABCD 359ABC360BCD361ABCD362BCD363ABD364AB365ABCD366ABD367AB368BD369BC370ABC371CD372CD373ABCD374CD375ABC376ABD377AD378BD379ABC380ABD381BD382ABCD383ABD384BD385ABCD386BCD387ABC388ABC389ABCD390AB391BCD392BC393AD394AC395B396ABD397ABD398ABCD399AD400AB401ABD402ABC403ACD404AB405ABD406ABD407AB408BD409ABC410BCD411AC412ACD413BCD414BC415AC416BCD417ABCD418AD419AB420CD421ABD422ABCD423BC424ABD425CD426AD427CD428ABD429BD430BC431ACD432ABCD433ABC434BD435ABC436ABC437ABCD438ACD439AB440CD441ABD442ABC443ABCD444ABCD445ABD446BCD 447ABCD 448BCD449BD450BC451BD452ABC 453ABCD 454ABCD455ABCD 456ABCD457ABCD458ABCD459ABCD 460BCD 461ABD462ABCD463ABCD464ABCD465ABCD466ABCD467ABCD 468ABCD469ABCD470ABCD471ABCD472ABCD473ABC474ACD475AB 476ABCD477ABCD478ABC479ABCD480AD481AD482BD483BC 484AD485AB486ABCD 487ABD488BD489ABCD490ABCD 491ABCD 492ABC 493ABCD494ABCD495ABCD 496ABCD497ABCD498ABCD499AB500ACD 501AD502AC503ABCD 504ABCD505CD506ABCD507ABCD508ABCD 509AC 510ACD511AD 512ABCD513ABCD 514ABC 515ABCD财经法规判断题部分123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657585960616263646566676869707172737475767778798081828384858687888990919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265266267268269270271272273274275276277278279280281282283284285286287288289290291292293294295296297298299300301302303304305306307308309310311312313314315316317318319320321322323324325326327328329330331332333334335336337338339340341342343344345346347348349350351352353354355356357358359360361362363364365366367368369370371372373374375376377378379380381382383384385386387388389390391392393394395396397398399400401402403404405406407408409410411412413414415416417418419420421422423424425426427428429430431432433434435436437438439440441442443444445446447448449450451452453454455456457458459460461462463464465466467468469470471472473474475476477478479480481482483484485486487488489490491492493494495496497498499500501502503504505506507508509510511512513514515516517518519520521522523524525526527528529530531532533534535536537538539540541542543544545546547548549550551552553554555556557558559560561562563564565566567568569570571572573574575576577578579580581582583584585586财经法规综合题部分一、1、12342、43、14、25、123 二、1、124 2、34 3、4 4、25、4 三、1、4 2、234 3、3 4、2 5、13四、1、4 2、1 3、1234 4、145、3 五、1、22、124 3、123 4、34 5、2 六、1、2 2、2 3、1 4、25、13 七、1、1 2、3 3、1 4、2 5、3八、1、1234 2、13、1 4、3 5、1九、1、4 2、24 3、1 4、1 5、123 十、1、1 2、33