中级会计实务习题  
                                                                  （答案解析）  
第一章              总论.................................................................................................................................... 4 
        一、单项选择题 ..............................................................................................................................................4 
        二、多项选择题..............................................................................................................................................8 
       三、判断题 .................................................................................................................................................... 11 
第二章              存货.................................................................................................................................. 14 
        一、单项选择题 ............................................................................................................................................14 
        二、多项选择题............................................................................................................................................24 
       三、判断题 ....................................................................................................................................................27 
        四、计算题....................................................................................................................................................29 
第三章              固定资产.......................................................................................................................... 31 
        一、单项选择题 ............................................................................................................................................31 
        二、多项选择题............................................................................................................................................38 
       三、判断题 ....................................................................................................................................................43 
        四、计算题....................................................................................................................................................46 
第四章              无形资产.......................................................................................................................... 53 
        一、单项选择题 ............................................................................................................................................53 
        二、多项选择题............................................................................................................................................57 
       三、判断题 ....................................................................................................................................................61 
        四、计算题.....................

中级会计实务习题(答案解析).pdf