财经法规习题绿皮书答案.docx
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财经法规习题绿皮书答案
第一章会计法律制度
一、判断题
1-5OXXOX6-10OXXXO11-15OOXXX16-20OXXXX21-25XXXXO
26-30XOOOX31-35XXXXX36-40OXXXO41-45OXOOX46-50XXXOX
51-55XXOOX56-60XXOXX61-65OXXXX66-70OOOXO71-75XOXOX
76-80OOXXO81-85XOOOO86-90OXXOO91-95XXXXX96-100XOOOX
101-105OXXXX106-110OOXOO111-115OXOXX116-120XXXOX121-125OOOOX
126-130OOOOO131-135XXXOX136-140XXXOX141-145OOOOO146-150XXOXO
151-155OOOOO156-160OXOOX161-165XOXXO166-170OOOXO171-175OOXXO
176-180OOXOO181-185OOXXX186-190XOOOX191-195XOOOX196-200OOXOX
201-205OOOOX206-210XXOOO211-215XOOXX216-220XOOOO221-225OOXXX
226-230XXXOX231-235OOOXO236-240XOXOX241-245XOXOO246-250XOOOO
251-255XXOXX256-260XXXXO261-265OOXOX266-270XOXOX271-275XXXXO
276-280XXXXO281-285XOOOO286-290XOXXO291-295OOOXO296-300OXXXO
301-305OXXOX306-310OXXXX311-315XOXOX316-320XXOOX321-325OXOOO
326-330XOXOO331-335XXOXO336-340XOOXX341-345XXOXX346-350OOXOX
351-355XOOXX356-360XOXOX361-365OOXXX366-370OOXOX371-375XOOOX
376-379XOXX
二、单选题
1-5BACCB6-10CDBBB11-15DBCAD16-20AADBC21-25BABDC
26-30DBCAB31-35CBBBA36-40BCBAD41-45BCABC46-50CDDBA
51-55CADCA56-60CDCDA61-65DCBDC66-70ADBAA71-75ABCAB
76-80BBABD81-85CABDD86-90DDABC91-95DCBBD96-100BADCC
101-105ADCDD106-110DDADC111-115DCBDC116-120DADDC121-125BBAAC
126-130ACADA131-135BBCDC136-140DBCDD141-145ACABB146-150ABBCC
151-155AACAC156-160BCCDD161-165ADCAB166-170BBBAA171-175CCBAA
176-180CAAAB181-185DADBA186-190CBBDB191-195BADDB196-200BDCCB
201-205DCBAB206-210CBADA211-215BDCCD216-220ABABD221-225CCDBC
226-230CABAB231-235ADDDD236-240CCBBB241-245ABBAB246-250DBADB
251-255DBCDB256-260ADBDD261-265ABDAA266-270BDBBA271-275BABBC
276-280CDBAC281-285DBAAB286-290DABDB291-295CCCDC296-300CBACB
301-305CDBAB306-310BCCDC311-315CCDAB316-320AAADB321-325DCBDC
326-330DBBCC331-335BACAC336-340CBDCB341-345BCCBB
三、多选题
1、ABC2BD3ABCD4ACD5BCD6ABCD7ABCD8AC9BD
10ABCD11ABC12ABCD13ABCD14ABD15AC16AD17ABCD18BC
19ABC20ABD21ABCD22ABCD23ABCD24ABC25ABC26ABCD27CD
28BCD29ABCD30ABCD31AC32ABC33ABD34BCD35ABCD36ABCD
37BC38BC39AB40ACD41ABD42ABCD43BD44ABC45ACD46ABCD
47AB48BCD49ABCD50ABCD51ABC52ABCD53ABCD54BD55BCD56BCD
57ABCD58BC59BD60ABCD61BC62ABC63CD64ABC65AB66ABD67BCD68BC
69BCD70ACD71ABCD72ABCD73ABCD74ABCD75BC76ACD77BCD78ABCD
79AB80ABCD81ACD82ABCD83ABD84AD85ABCD86ABC87ABCD88ABC89AB
90ABC91AD92BCD93ABD94BCD95ABD96ABCD97ABD98ABC99ABCD100BCD101ABCD102ABC103AB104ABC105ABCD106ABCD107AB108ABD109ABCD110AB111ABC112AD113ACD114AB115AD116BC117ACD118BCD119BCD
120ABCD121ABC122ABC123BD124ABCD125ABD126ABCD127BCD128ACD129ABD130ACD131ABC132ABC133BCD134BC135ABCD136ABC137BCD138CD139BC140ABCD141BCD142ABCD143ABD144ABD145ABCD146ABCD147ABD148ABCD149ABCD150ABCD151ABCD152ABD153ABD154ABCD155ACD156ACD157ABCD158AD159ABCD160ABD161ABCD162ABCD163ABD164CD165AD166CD167BC168AD169AD170BC171ACD172ABD173ABCD174ABD175ABCD176AC177ACD178D179AB180AC181ABD182ABD183ABCD184AB185ABCD186AB187ABC188ABC189ABCD190ABCD191AD192ABCD193ABCD194ACD195ACD196ABCD197BCD198ABD199ABC200ACD201ABCD202BCD203ABC204BCD205AC206ABD207ABC208ABC209ACD210ABD211ABC212ABD213ABCD
四、不定项
1
2
3
4
5
6
7
8
9
10
C
A
ABD
ABCD
ABD
C
ABCD
B
ABD
B
11
12
13
14
15
16
17
18
19
20
ABCD
ABCD
A
B
AC
ABCD
BCD
ACD
B
D
21
22
23
24
25
26
27
28
29
30
ABD
ABCD
ABCD
B
AC
ABC
A
ABCD
ABC
ABCD
31
32
33
34
35
36
37
38
39
40
ABCD
AB
ABCD
BCD
BD
AC
D
ABC
BD
ABD
41
42
43
44
45
46
47
48
49
50
BC
ABCD
AC
ABCD
AD
D
ABD
ABCD
B
ABCD
51
52
53
54
55
56
57
58
59
60
C
C
ABCD
A
B
A
C
ABCD
BD
ABCD
61
62
63
64
65
66
67
68
69
70
ABCD
ABCD
BCD
ABC
AC
ABCD
BC
A
ABCD
B
71
72
73
74
75
76
77
78
79
80
A
ABCD
ACD
ABC
ACD
D
BCD
ABCD
ABCD
ABC
81
82
83
84
85
86
87
88
89
90
AB
BCD
C
ABCD
BCD
ACD
BC
ABCD
ACD
BCD
91
92
93
94
95
96
97
98
99
100
ABCD
ABD
ABCD
BD
BD
ACD
AC
CD
ABCD
CD
101
102
B
AD
第二章支付结算法律制度
第二章一、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
58
59
60
×
√
√
×
×
×
×
×
×
×
61
62
63
64
65
66
67
68
69
70
√
√
×
×
×
√
√
√
√
√
71
72
73
74
75
76
77
78
79
80
√
×
×
×
√
×
×
×
×
√
81
82
83
84
85
86
87
88
89
90
×
×
√
×
×
×
√
×
×
√
91
92
93
94
95
96
97
98
99
100
×
√
×
√
√
×
√
√
√
√
101
102
103
104
105
106
107
108
109
110
×
√
×
√
×
×
√
√
√
√
111
112
113
×
√
√
二、单选题
1
2
3
4
5
6
7
8
9
10
D
C
C
A
A
C
C
B
D
C
11
12
13
14
15
16
17
18
19
20
D
C
C
A
B
D
C
B
A
D
21
22
23
24
25
26
27
28
29
30
A
D
A
A
B
C
A
D
C
C
31
32
33
34
35
36
37
38
39
40
B
D
A
A
B
B
C
D
D
A
41
42
43
44
45
46
47
48
49
50
D
B
B
B
D
C
A
A
B
51
52
53
54
55
56
57
58
59
60
B
C
B
D
B
C
D
B
A
C
61
62
63
64
65
66
67
68
69
70
C
A
D
C
C
C
B
A
C
D
71
72
73
74
75
76
77
78
79
80
D
D
A
D
C
D
A
D
A
D
81
82
83
84
85
86
87
88
89
90
C
D
C
A
D
D
D
B
A
A
91
92
93
94
95
96
97
98
99
C
D
D
B
A
B
D
D
B
三、多选题
1
2
3
4
5
6
7
8
9
10
ABCD
ABC
ACD
ABCD
ABD
CD
ABC
ABC
ACD
ABCD
11
12
13
14
15
16
17
18
19
20
ABCD
BC
CD
AC
ABC
CD
ABC
ACD
ABD
BCD
21
22
23
24
25
26
27
28
29
30
ABCD
ABCD
AB
ABCD
BCD
BCD
ABC
ACD
ABC
ABD
31
32
33
34
35
36
37
38
39
40
ABCD
ABCD
ABC
AC
ABC
AC
ABCD
BCD
BC
ABC
41
42
43
44
45
46
47
48
49
50
ABCD
ACD
AC
ABCD
AD
AD
ABC
ABCD
ABC
ACD
51
52
53
54
55
56
57
58
59
60
ABCD
BD
CD
AC
BD
ABCD
ABCD
ABCD
ABC
BCD
61
62
63
64
65
66
67
68
69
70
ABCD
ABD
ABD
ABCD
ABCD
A、BD
BCD
BC
ABCD
AC
71
72
73
74
75
76
77
78
79
80
CD
BD
ABD
ABCD
ACD
BCD
BCD
ABCD
ACD
ABCD
81
82
83
84
85
86
87
88
89
90
ABCD
ACD
BD
ABCD
ABD
BC
ABCD
ABCD
ABC
ABCD
91
92
93
94
95
96
97
98
99
100
BCD
ACD
ABC
AD
ABD
ABC
AD
ABD
BCD
ABCD
101
102
103
ABCD
ABCD
BC
四、不定项
1
2
3
4
5
6
7
8
9
10
ACD
C
A
ABC
AB
C
AB
AB
AB
D
11
12
13
14
15
16
17
18
19
20
BCD
A
D
ABC
ABC
ABC
BD
AB
AD
AC
21
22
23
24
25
26
27
28
29
30
BC
AC
ABD
A
ACD
ABCD
ABCD
AB
A
A
31
32
33
34
35
36
37
38
39
40
C
C
ABC
ABD
ABC
B
C
D
A
B
41
42
43
44
45
46
47
48
49
50
A
A
B
B
A
B
C
B
C
D
51
52
53
54
55
56
57
58
59
60
D
B
A
ABCD
D
C
BD
ABD
D
D
61
62
63
64
65
66
67
68
69
70
A
B
D
D
A
AB
C
C
BC
A
71
72
73
74
75
76
77
78
79
80
ABCD
ABC
BD
ABD
B
B
ACD
C
B
ACD
81
82
83
84
85
86
87
88
89
90
ACD
B
CD
AC
C
C
BCD
ABC
ABC
AB
91
92
93
94
95
96
97
98
99
100
CD
ABC
D
D
ABC
ABD
ABC
ACD
A
ABD
101
102
103
104
105
106
107
ACD
ABC
AC
ABC
AB
A
ABC
第三章税收法律制度
第三章一、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
58
59
60
√
√
√
√
√
√
×
×
×
×
61
62
63
64
65
66
67
68
69
70
√
√
×
×
√
×
×
√
√
×
71
72
73
74
75
76
77
78
79
80
√
√
×
×
√
×
×
×
×
×
81
82
83
84
85
86
87
88
89
90
×
×
×
√
×
×
√
×
×
×
91
92
93
94
95
96
97
98
99
100
×
×
×
√
×
×
√
√
√
√
101
102
103
104
105
106
107
107
109
110
√
√
√
×
×
×
×
√
√
√
111
112
113
114
115
116
117
118
119
120
√
√
√
√
√
×
×
×
√
×
121
122
123
124
125
126
127
128
129
130
×
√
×
×
√
×
√
×
×
√
131
132
133
134
135
136
137
138
139
140
√
×
√
√
√
√
√
×
√
×
141
142
143
144
145
146
147
148
149
150
×
×
×
×
×
√
√
√
√
×
151
152
153
154
155
156
157
158
159
160
×
√
×
×
√
√
×
×
√
×
161
162
163
164
165
166
167
168
169
170
√
×
√
√
×
×
×
×
√
×
171
172
173
174
175
176
177
178
179
180
×
×
√
√
√
×
×
×
×
×
181
182
183
184
185
186
187
188
189
190
×
×
×
√
√
×
√
×
√
×
191
192
193
194
195
196
197
198
199
200
√
√
√
×
×
√
√
×
×
√
201
202
203
204
205
206
207
208
209
210
√
×
×
×
×
×
×
×
×
×
211
212
213
214
215
216
217
218
219
220
×
×
×
×
√
×
√
×
×
×
221
√
第三章二、单选题
1
2
3
4
5
6
7
8
9
10
B
A
B
D
B
B
D
C
C
A
11
12
13
14
15
16
17
18
19
20
B
B
C
B
C
D
D
D
A
B
21
22
23
24
25
26
27
28
29
30
D
C
D
A
D
B
A
A
A
A
31
32
33
34
35
36
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