2018年初级会计职称考试《初级会计实务》真题(四)

2018

1

(

1.5)

A.B.C.D.

C

2(1.5)

A.B.C.D.

B

AC

3

(

1.5)

D

A.B.C.D.

C

2020/6/11

C

42017120000011ABCD

1

44

6%P/A

6%

4=3

4651

2017

(

1.5)

693020 200000 2772080 800000

A

PA=200000*P/A6%4

5

(

1.5800150

A.160 B.240 C.320 D.200

110)

=200000*3.4651=693020

280

25%

200

B

=+B

=-=

-=800*25%

-280-200-150-110=40+40=240

6

(

1.5)

ABCD

D

2020/6/11

7(1.5)

600

400

6

12

3

A.7.2 B.7.3 C.4.8 D.9

D

=12/6*600+3*400*600*6=9

8

(

1.5)

400000

2%

1

16A.6272000 B.5880000 C.5872000 D.6000000

C

=400000*16*1-2%-400000*1=5872000

9

(

1.5)

A.B.C.D.

C

2020/6/11