基础会计客观题答案

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1、第一章总论练习题参考答案（一）单项选择题1.D2.B3.A4.B5.A6.A7.D8.B9.D10.A11.D12.D（二）多项选择题1.ABCDE2.ABCD3.BD4.ACE5.ABDE6.ABCDE7.ABCD8.ABCDE9.BDE10.ABCDE（三）判断题1．√2.√　3.×4．×5．×6．√7．√8．√9．√10.√11.√12.√第二章会计要素与会计等式练习题参考答案（一）单项选择题1．A2.B3.A4.B5.A6.D7.C8.B9.C10.C11.C12.A13.A（二）多项选择题1

2、．ABCD2.BCD3.BC4.CDBEA5.ABCDE6.ABCE7.ABCD8.BC9.ABE（三）判断题1．√2.×3.√4.√5.√6.×7.×8.×9.×10.×11.×12.×第三章会计核算基础练习题参考答案（一）单项选择题1．A2．B3．A4．B5．C6．A7．B8．D9．C10．D11．C12．B13．B14．C15．B（二）多项选择题1．ABCD2．ACDE3．ADE4．BC5．AD6．ABCDE7．ADE8．ABDE9．ABCD10．ADE11．ABDE12.ABC13.ABCDE

3、14.ABE15.ABDE（三）判断题1．×2．×3．×4．√5．√6．×7．√8．√9.×10.√第四章账户与复式记账练习题参考答案（一）单项选择题1．D2．B3．C4．A5．B6．D7．B8．A9．B10．C（二）多项选择题1．AD2．ABDE3．ABCDE4．BDE5．BCDE6．ABCDE7．ABCE8．DE9．BCD10．ACD11．ACD12．BD（三）判断题1．√2．√3．×4．√5．√6．×7．√8．×9．√10．×11．√12．√13．√14．√15．√第五章制造业企业主要经济业务核

4、算练习题参考答案（一）单项选择题1.C2.D3.B4.C5.B6.A7.C8.B9.D10.B11.C12.A13.C14.D15.A16.C17.C18.C19.D20.C21.B22.B23.D24.B25.B26.D27.A28.D29.B30.C31.C32.B33.D34.B35.D36.D37.C38.C39.B40.D41.B42.A43.C44.B45.C46.C47.B48.C49.B50.C51.C52.B53.B54.C55.B56.C57.A58.B59.B60.C61.C62

5、.B63.C64.B65.C66.C67.C68.A69.C70.D71.C72.A73.A74.D75.C76.B77.D78.D79.B80.B81.D82.B83.C84.A85.D86.B87.B88.A89.C90.C91.D92.B93.D94.D95.C96.C97.B98.D99.B100.C4（二）多项选择题1.ABCDE2.ABD3.ACE4.AC5.ABCDE6.BCD7.ABCE8.CDE9.BCDE10.ACE11.ACDE12.ABCDE13.CE14.BCD15.BCE1

6、6.ABDE17.ABCDE18.ABC19.ABCD20.ABE21.AE22.BD23.ABC24.ADE25.ABE26.ABD27.ADE28.BD29.CDE30.BCDE31.CD32.ABC33.ACDE34.BCDE35.BCE36.ABCE37.ABCE38.BC39.ABDE40.ABCD41.BDE42.ABC43.ABD44.ABD45.ABCDE46.ACE47.AB48.ABDE49.ABCE50.ABDE51.ABDE52.ABCD53.ABE54.DE55.ACD56.

7、ABD57.AC58.BCDE59.ABCD60.ACDE（三）判断题1.√2.×3.×4.√5.√6.×7.√8.×9.√10.×11.×12.×13.×14.√15.√16.√17.×18.√19.√20.×21.×22.×23.√24.×25.×26.×27.√28.√29.×30.×31.√32.×33.×34.×35.×36.×37.×38.√39.×40.√41.×42.×43.×44.×45.×46.×47.×48.×49.√50.×51.×52.√53.√54.√55.√56.√57.

8、×58.√59.×60.√61.×62.×63.×64.×65.√66.×67.√68.×69.×70.×第六章账户的分类练习题参考答案（一）单项选择题1.B2.D3.C4.A5.D6.C7.A8.B9.C10.C11.C12.D13.B14.B15.A16.B17.C18.A19.D20.B（二）多项选择题1.ACD2.AC3.BDE4.ABCD5.ACD6.ABD7.ABCD8.AD9.ACDE10.ACD11.ABC12.ABCD13.AD14.A