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主编：王兆远个人所有翻印将追究法律责任1财经法规与会计职业道德习题集答案第一章会计法律制度一、单项选择题1.B2.C3.A4.B5.B6.A7.D8.Ａ9.B10.C11.C12.B13.D14.D15.D16.C17.A18.C19.B20.D21.A22.B23.B24.C25.D26.C27.B28.D29.C30.A31.B32.A33.A34.C35.D36.A37.A38.A39.D40.A41.C42.D43.C44.B45.C46.A47.A48.D49.A50.B51.C52.D53.C54.D55.C56.B57.C58.A59．C60．D61．B62．A63．A64．B65．B66．A67．D68．B69．D70．C二、多项选择题1.BCD2.ABC3.ABCD4.ABCD5.BC6.ABD7.ABCD8.ABC9.ABC10.ABCD11.ABCD12.ABCD13.AB14.ABD15.BD16.ABCD17.ABD18.ABC19.ABCD20.ACD21.ABC22.ABCD23.ABD24.BD25.ABC26.ABCD27.ABD28.BD29.BC30.ABC31.ABCD32.AB33.ABCD34.ABCD35.ABC36.ABC37.ABCD38.ABD39.ABCD40.BCD41.ABCD42.ABCD43.ABC44.ABCD45.ABC46.ABCD47.ACD48.ABCD49.ABCD50.ABD51.BD52.ABCD53．BCD54.ABCD55．ABD56．BD57．ABCD58．ABCD59．ABC60．AD61．ACD62.ABCD63.ABD64．ABC65．ABD66．BCD67．BCD68．AB69．ABCD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.×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．×四、案例分析题（一）（1）BD（2）B（3）D（4）ABCD（5）D（二）（1）C（2）AB（3）ABD（4）ABCD（5）C（三）（1）ABC（2）BCD（3）ABC（4）BCD（5）ABCD（四）（1）D（2）D（3）AB（4）AD（5）ABC（五）（1）ABCD（2）ABCD（3）A（4）B（5）A（六）（1）ABC（2）ABCD（3）A（4）A（5）ABC（七）（1）BC（2）D（3）ABC（4）BCD（5）ABC（八）（1）B（2）B（3）BD（4）ABC（5）ABCD（九）（1）ACD（2）CD（3）BC（4）BCD（5）ABCD主编：王兆远个人所有翻印将追究法律责任2第二章支付结算法律制度一、单项选择题1.A2.A3.D4.C5.B6.D7.D8.B9.D10.A11.D12.B13.C14．C15.B16.B17.C18.B19.B20.A21.B22.B23.B24.A25.A26.A27.B28.B29.A30.D31.C32.A33.B34.A35.B36.C37.C38.A39.A40.C41.A42.B43.A44.A45.C46.B47.B48.A49.C50.B51.D52.B53.D54.C55.B56.C57.C58.A59.B60.D61.C62.D63.B64．B65．A66．C67．B68．D69．C70．A71．C72．D73．D74．C75．D76．A77．D78．B79．A80．B二、多项选择题1.CD2.ABCD3.ABCD4.ACD5.BD6.AD7.ABCD8.ABCD9.CD10.BCD11.ABC12.ABCD13．ABD14.BD15.ABC16.ACD17.ABCD18.ABCD19.ABC20.ABC21.ABD22.ABC23.ABC24.ACD25.BCD26.BD27.CD28.ACD29.AB30.AD31.BC32.ABD33.ABC34.ABCD35.ABC36.ABCD37.BCD38.AC39.ABC40.ABCD41.ABD42.ABC43.ABCD44．ACD45．ABCD46．BCD47．ABCD48．AB49．ABCD50．ABC51．AD52．ABC53．ACD54．ABCD55．BC56．ABCD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.×58．√59．√60．√61．×62．×63.√64．√四、案例分析题（一）（1）ABC（2）ACD（3）BC（4）AC（5）AC（二）（1）ABCD（2）CD（3）B（4）B（5）ABC第三章税收法律制度一、单项选择题1.C2.A3.B4.D5.C6.A7.C8.B9.C10.B11.B12.B13.D14．A15.C16.A17.D18.D19.C20.A21.A22.A23.B24.A25.A26.B27.B28.B29.B30.A31.B32.B33.C34.C35.D36.D37.B38.B39.C40.A41.D42.A43.B44.B45.A46.D47.C48.B49.C50.D51.A52.A53.D54．A55．C56．B57．C58．A59．D60．A61.B62．C主编：王兆远个人所有翻印将追究法律责任3二、多项选择题1.ABC2.ABCD3.ABD4.ABC5.ACD6.ABCD7.ABD8.ABC9.ABCD10.ABCD11.CD12.ABC13．ABCD14．ABCD15.AB16.ABC17.ACD18.AC19.CD20.ABC21.ACD22.CD23.BC24.BD25.ABCD26.ABD27.ABCD28.ACD29.ABD30.CD31.ABC32.ABCD33.ABC34.ABCD35.ABD36.ACD37.CD38.AB39.ABD40.BC41.ABC42.BCD43.AD44.ABD45.ACD46.ABCD47.ABC48．ABCD49．CD50．AC51．BD52．BCD53．BCD54．BCD55．ABCD56．AC57．ABD58.ABC59.AD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．×58．×59．×60．×61．×四、案例分析题（一）（1）CD（2）D（3）A（4）A（5）C第四章财政法律制度一、单项选择题1.B2.B3.D4.B5.B6.A7.A8.B9.A10.B11.C12.A13．C14．D15．D16．A17．C18．A19．A20．B21．B22．C23．C24．D25．D26．B27．D28．D29．C30．B31．B二、多项选择题1．ABC2．ABC3.ABCD4.ABC5.ABCD6.ABCD7.ABCD8．AB9.AD10.ABCD11.ABC12.CD13.AC14.BCD15.ABCD16.ABCD17．BD18．BCD19．ABD20．ABD21．AB22．ABCD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．×第五章会计职业道德一、单项选择题1.C2.D3.B4.B5.D6.B7.B8．D9.D10.C11.A12.B13．A14．A15．C16．B17．B18．C19．D20．C21．D22．A23．A24．B25．A26．A二、多项选择题1.ABC2.ABD3.ABC4.ABCD5.ABC6.ABCD7.ABCD8.ABCD9.ABCD主编：王兆远个人所有翻印将追究法律责任410.ABCD11.AC12．ABCD13．ABC14．ABCD15．ABCD16．ABC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．√