二会计学基础

邢唷?ce?b欹?餜?4Dbjbj 鎳鎳2N勴勴?vvvvvvv2?DB4?$?hsAX?!vN)?N)N)?vv?|8|8|8N)?v?v?|8N)?|8|8:?,vvX=?vP 迆?2?0 =R薃?覥X=薃?疌$vX=4?|8?8?N)N)N)N)?$?d?.vvvvvvNUSy?愰 b 槝qQ3 0 R蟢槝1.5 R1.l 欿 Q c 鶴 O/f 鵞 u菑z 剉6R 孴聣鮛;觺 0 購 h?f O剉鶺,gL齹/fBA.uL齹B.蚐f 裿 cwL齹C.uL齹孴 tL齹剉邁ND.;N 亯/f tL齹|QuL齹2.O 邁剉 O;N 亯/fAA.皨&崡&崶 b&?B.皨&崉楰 m R 恎C.皨&崡&嶅 g&?D.皨&崶 b&嶅 g&?3.D 崸 N?Pb gCg 蕍N/fDA.緥 n&?b 剉 t 簨漁 ncB.Y_皨&崉 v t 簨漁 ncC.6RD 崸 N?Ph 垊 v t 簨漁 ncD.;R|&?bNf 苸 R|&?bsL 坽 v 皨 t 簨漁 nc4.鵞擽 6e&?k 颯c 膲歔剉h 芉衏 OW&嵠 QY 褢vQ9hnc/fDA.哠騍 b,g 烻 RB.Cg#嵮 Su6R 烻 RC.M 懺 k 烻 RD.(孨 a 烻 R5.Oh?6R 剉 9hnc/fDA.烻薡鞶翄B.皨&嶍 Q 翄C.Gl;皨&嶍 Q 翄D.&?|皨 U_6._w 岲崸 N 匭钀N*Ny 橆 v 瀀燫鍿 N*Ny 橆 v 螿 D 嵮?潣N 豐剉蟸 Nm N/fCA.(u鰯L圶kP貜韜gPkB.6e0R 昩 D?昩 eQ 剉:ghV N 餝C.6e0R YUSMOMRk?kD.6e0R 齎禰鑒 eQyr 芉YirD?7.鵞嶯Y X0(蛻剉 Pg 檈 irD 崬Xpe 剉 nx 歔N,偳?uDA.瀃 0W 豽筽B.絙錱纇寶C.錱鈰8h 鵞D.b/g梴豽筽8.豽 X&?bg+g 俌済gYO 潣擽(W&?b 剉AA.P筫B.7嵐eC.P 筫 b7 嵐 eD.鄀 YO 潣9.豽 Xh?f N _蚐 fO N崸 NirD 崬gpe 剉BA.Yeg烻薡鞶翄B.陙6R烻薡鞶翄C.皨&嶍Q翄D.l?嶍 Q 翄1 0.顅 MR 瀃 E 栧 O-NO(u 剉 皊 褢 錯 皨&?0 鰯 L 圶 k 錯 皨&峖 嶯AA.yr 蛓錯皨&?B.nf 愬 e 皨&?C.Nh 錯皨&?D.RU_?|1 1.惽?/榖鏴&?b 鵞鶹歔 D 崸 N&?b 蹚 L?宼 eT颯錘蚐 f 鶹歔 D 崸 N 剉BA.烻薡鱊PB.繯PC.l忹y鱊PD.蛻 n孾 hQ 鱊kR_貜 Pk2NCQ昩 D?昩 eQ?D 嵮?NCQg+gD 崸 N;潣:NCA.1 8NCQB.1 6NCQC.1 3NCQD.1 0NCQ1 4.術O N g2u0YN$N 蛓 Pg 檈烻 Pg 檈;&?g RYO 潣 4NCQ,gg7 嵐 e 裇 u 潣 3NCQ2uPg 檈f 苸&?g+gYO 潣 2NCQYNPg 檈f 苸&?g+gYO 潣 4NCQ烻 Pg 檈;&?ggP 筫裇 u 潣/fCA.1NCQB.3NCQC.5NCQ 2?Dl?V?$X?P?T?j?dhgd?勷 dh勷 gdj 勷 dhWDd 勷 gdj dhgdj4D?(JNXxz?BTX?BXdnrv?-&.BFbjn?皲皲褡皲皲皲皲皲褡皲皲皲皲衿漶获漶榜漶榜漶漶其窕皲癜漶榜漶漶漶遵漶榜?h?CJOJQJo(hBJ-CJOJQJo(!hBJ-hj B*CJOJQJph h?h!w CJOJQJ h?hj CJOJQJ h?hj CJOJQJo(E?LNdn?(0BFJZx|?04DFHJ?矜褓矜褓袢亳今亳骜亳尜褓癃荣窠褓矜亳骜亳亳亳濕亳骜亳骜亳亳亳 h?h!w CJOJQJ$hBJ-hj B*CJOJQJo(ph hBJ-CJOJQJo(!hBJ-hj B*CJOJQJph h?hj CJOJQJ h?CJOJQJo(h?hj CJOJQJo(?D?H?x?z?,l?.?b?勷 dhWDd 勷 gdj勷?dhWD?勷?gdj dhgdj?8HJLN?(,HLjnxz|?&np?翩冁钨尜尜婊骠尜尜尜尜鏃嗁骠尜尜尜尜尜鎦尜尜?h?hBJ-CJOJQJ!hBJ-hj B*CJOJQJph$hBJ-hj B*CJOJQJo(ph!hBJ-hj B*CJOJQJph$hBJ-hj B*CJOJQJo(ph h?CJOJQJo(h?hj CJOJQJ h?hj CJOJQJo(hBJ-CJOJQJo(/?,.02pt?$268?箦箦箦箦劐箦湾箦湾箦湾箦缉箦炲箦箦峼箦o弩逋 h桿?CJOJQJo($h桿?hj B*CJOJQJo(ph!h 桿?hj B*CJOJQJph hBJ-CJOJQJo($hBJ-hj B*CJOJQJo(ph!hBJ-hj B*CJOJQJph h?CJOJQJo(h?hBJ-CJOJQJ h?hj CJOJQJo(h?hj CJOJQJ+&*BFNPRVfh?*0JZlnp?XZfh?24B?皲 褓 皲 褓 皲 皲 裉 皲 褓 皲 褓 皲 褓 皲 衲 砍 瘿 殞 瘿 殞 瘿 殞 瘿 殞瘿?h桿?hj CJOJQJo(h桿?h 桿?CJOJQJo(hj CJOJQJo(h?hj 5丆Jo(hj o(h?hX?o(h?hBJ-CJOJQJ h?CJOJQJo(h?hj CJOJQJ h?hj CJOJQJo(3 lnp?Z?4?Tn?k8 0 0 0 CQ/e 豊,ggJT9?u 0P:?U9?u8,0 0 07?鰯L圶k8,0 0 01 3.钀 R罷孾錧 eQ 揯瀃 E?u b,g3 0 0 0 0 CQ 0P:揯XFU罷3 0,0 0 07?u b,g3 0,0 0 01 4.?U罷 Nyb 鱊k5 0 0 0 0 CQ瀀k8 5 0 0 CQky 楳 R 騗剺 6e 04 RP:剺 6e&?k5 8,5 0 07?;N%?N6eeQ5 0,0 0 0擽z9?擽瀀Pz8,5 0 01 5.梴 v觺 l 彅硚b 梍z1 1 0 0 0 CQ 04 Ra P:b 梍z9?u1 1,0 0 07?擽z9?擽瀀Pz1 1,0 0 0B P:,gt)R1 1,0 0 07?b 梍z9?u1 1,0 0 0?3L3b4?05l5?6T6?7L7?-8?9V9?9剱 刾?dhWDD 齘剱 刾鵪 d 桿?勷?dhWD?勷?gdj?9 dhgd?9 dhgd 桿?dhgdj 8?J:L:N:P:?;?(,.hTVXZ?t?v?x?z?|?(*,.0鐯闌霡頏餈-A珹瓵癆睞碅 B諦谺贐蹷轇C怌扖2D4D胥裰胥摄摄裰胥摄裰胥裰胥裰胥裰裰胥裰裰胥裰裰胥裰裰胥裰裰胥裰裰胥摄?h桿?h桿?CJOJQJ h桿?hj CJOJQJ h桿?h桿?CJOJQJo(h桿?hj CJOJQJo(C?B:?;V;?*hT?0?v?*?9剱 刾?dhWDD 齘剱 刾鵪 d 桿?dhgdj*濦闌-AbA瓵 BJB払谺CFC奀谻4D?9 dhgd 桿?9剱 刾?dhWDD 齘剱 刾鵪 d 桿?dhgdj0 1?2P皞.捌 A!?#悹$悹%?癝 班惄砷 詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕K縴鉤砷詠;糀瀕K縴鉤砷詠;糀瀕K縴鉤砷詠;糀瀕K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕 K縴鉤砷詠;糀瀕K縴鉤?J?Jjck 噀$1$a$CJKH_H aJmH nHsH tH$A?$貫祂=刉SOB i?Bnf 恏?h?4?l 4?a?k?鄀 Rh?N!n?!n?!c?n?!n?!a?y 03$Jx?+Pv?(V?5U?Er?$?=i?678Ju?Mh?Xq?-M?:u?9Vw?1y?!br?Aa?b|?6Yr?r貓 r?r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r?r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r?r貓r?r貓r?r貓r嚉r貓r貓r貓r?r貓r貓r貓r貓r?r貓r貓r貓r嚉r貓r?r?r貓r?r?r?r?r?r貓r貓r?r貓r貓r貓r貓r嚉r貓r貓r_#r?r?r貓r貓r貓r貓r貓r貓r?r貓r貓r貓r貓r?r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r貓r?r貓r貓r貓r貓r貓r貓r貓r貓Jx?+Pv?(V?5U?Er?$?=i?678Ju?Mh?Xq?-M?:u?9Vw?1y?!br?Aa?b|?6Yr?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?0?欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯0欯00欯0欯0欯0欰0晷 0 0Q晷 00?晷 0z0晷 0z0晷 0z0晷 0z0晷 0 0晷 0 0晷 0 0晷 0z0晷 0z0晷 00晷 0 0晷 0 0晷 0z0晷 0z0晷 0z0晷 0z0晷 0z0晷 0z0晷 0z0晷 0z0晷 0z0?晷 0z0晷 0z0晷 0z00晷 0 0晷 0 0欯00 0?(?84D$?*4D#%&4D敛Lt?虏 L舭 2 4!C;*urn:schemas-microsoft-com:office:smarttagschsdate DIhv?!#(=HIVWdev?3AJ_hkt?az?#%358AGIZ_acdei?Zoq?-#%EGHOXadiluy?Zbfnrt$.2468?-9:;?_gjtvx?oq?+6:?ety?fkmoq?ILwx?*+OPuv?*UV?45TW?DEqt?$?hi?G?郃x?T i m e sN e wR o m a n5?S y m b o l3&?:郈x?A r i a l;?媅SOS i m S u n?h?衿?#?0?0!-!),.:;?&60 0 000000 0 0 0=?(?0000 0 0 0;?個2?3僸KP?j2NUSy?愰 b 槝qQ3 0 R蟢槝1k k k k?8?y?L?0Pp?0这駃?嶐 Z櫟激禝?嶏 Z櫟?鄥燆鵒h珣+迟0?HThpx?-一：单项选择题（共 30 分每题1-kk-Normal.dot-kk-3-MicrosoftOfficeWord挷?詁鰕栍媀?0-!#$%&?)*+,-./?123456789:;?ABCDEFGHIJKLMNOPQ?STUVWXY?_a?d?R o o tE n t r y?F袊偋VfD a t a(1 T ab l e0鏑W o r d D o c u m e n t2NS u mm a r y I n f o r m a t i o n(RD oc u m e n t S u m m a r y I n f o r