中级会计师中级会计实务题库：历年真题＋章节题库＋模拟试题

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为了方便大家备考中级会计师考试，精勤学习网小编整理了相关信息如下，欢迎大家点击查看！更多考试复习资料|视频课程|历年真题|模拟试题|考前押题，请登录精勤学习网。

中级会计师《中级会计实务》题库【历年真题＋章节题库＋模拟试题】

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第一部分为历年真题。精选近年考试真题，系统自动评分，既可以体验真实考试，也可以测试自己的水平。绝大多数真题提供详细解析，均根据最新考试大纲、指定教材和法律法规编写，对部分过时题目进行了改编。
第二部分为章节题库。遵循新版教材《中级会计实务》的章目编排，共分为21章。根据最新考试大纲中“中级会计实务”部分的要求及相关法律法规对题库试题详细解析。
第三部分为模拟试题。遵循实际的中级会计师考试《中级会计实务》科目的命题规律，其试题数量、试题难度与中级会计师考试保持一致。对于教材新增考点我们也添加了相应题目，方便考生更好的应对教材变化，掌握考试动态。
题库目录
- 第一部分历年真题
  - 2018年中级会计师《中级会计实务》真题（一）及详解
  - 2018年中级会计师《中级会计实务》真题（二）及详解
  - 2017年中级会计师《中级会计实务》真题（一）及详解
  - 2017年中级会计师《中级会计实务》真题（二）及详解
  - 2016年中级会计师《中级会计实务》真题及详解
  - 2015年中级会计师《中级会计实务》真题及详解
  - 2014年中级会计师《中级会计实务》真题及详解
  - 【说明】因考试大纲调整，历年真题部分题目过时，本题库对该部分题目进行了相应的修订或说明。
- 第二部分章节题库
  - 第1章总论
  - 第2章存货
  - 第3章固定资产
  - 第4章投资性房地产
  - 第5章长期股权投资
  - 第6章无形资产
  - 第7章非货币性资产交换
  - 第8章资产减值
  - 第9章金融工具
  - 第10章职工薪酬及借款费用
  - 第11章债务重组
  - 第12章或有事项
  - 第13章收入
  - 第14章政府补助
  - 第15章所得税
  - 第16章外币折算
  - 第17章会计政策、会计估计变更和差错更正
  - 第18章资产负债表日后事项
  - 第19章财务报告
  - 第20章政府会计
  - 第21章民间非营利组织会计
- 第三部分模拟试题

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<h1 class="BookName" style="padding-top: 15px; padding-bottom: 15px; list-style: none; font-family: 微软雅黑, 宋体; font-size: 14px; line-height: 1.5; overflow-wrap: break-word; word-break: break-all; color: rgb(51, 51, 51); background-color: rgb(255, 255, 255);"><span class="cssType AgentHasPrint" style="padding: 0px; margin: 0px; list-style: none; color: rgb(255, 62, 62); display: inline; font-size: 24px; line-height: 1.8; overflow-wrap: break-word; word-break: break-all; font-weight: normal;"><section class="135brush" style="font-size: 14px; line-height: 1.8; overflow-wrap: break-word; word-break: break-all; letter-spacing: 1.5px; text-align: justify; margin-top: 0px;">  为了方便大家备考中级会计师考试，精勤学习网小编整理了相关信息如下，欢迎大家点击查看！更多考试复习资料|视频课程|历年真题|模拟试题|考前押题，请登录精勤学习网。</section></h1><section class="_135editor" data-tools="135编辑器" data-id="94016" style="font-size: 14px; line-height: 1.8; overflow-wrap: break-word; word-break: break-all; color: rgb(51, 51, 51); font-family: 微软雅黑, 宋体; background-color: rgb(255, 255, 255);"><section style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; padding: 10px; box-sizing: border-box;"><section class="135bg" style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; box-shadow: rgb(221, 221, 221) 0px 0px 6px;"><section style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all;"><section class="135brush" data-brushtype="text" style="line-height: 1.75em; overflow-wrap: break-word; word-break: break-all; text-align: justify; letter-spacing: 1.5px; padding: 1em; color: rgb(142, 179, 189); box-sizing: border-box;">中级会计师《中级会计实务》题库【历年真题＋章节题库＋模拟试题】 获取：精勤学习网资料学习请点击<span style="padding: 0px; margin: 0px; list-style: none; font-family: "font-size:14px;line-height:1.8;overflow-wrap:break-word;word-break:break-all;"; font-size: 14px; line-height: 1.8; overflow-wrap: break-word; word-break: break-all;">：<a target="_blank" href="http://jingqin.100xuexi.com/TK/3073.html " rel="external nofollow" style="background-color: rgb(255, 255, 255);">http://jingqin.100xuexi.com/TK/3073.html</a></section></section></section></section></section><section class="_135editor" data-tools="135编辑器" data-id="87704" style="font-size: 14px; line-height: 1.8; overflow-wrap: break-word; word-break: break-all; color: rgb(51, 51, 51); font-family: 微软雅黑, 宋体; background-color: rgb(255, 255, 255);"><section class="layout" style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all;"><section style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; margin: 15px 6px; box-shadow: rgb(165, 165, 165) 0em 0em 0.8em; overflow: hidden; box-sizing: border-box; padding: 1em;"><section style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; color: rgb(29, 92, 105); display: inline-block; text-align: center; padding: 0.1em 0.1em 0em; background: rgb(160, 217, 229); transform: rotate(0deg);"><section data-bcless="darken" data-bclessp="20%" data-width="90%" style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; width: 70.5313px; height: 1px; border-top: 0.3em solid rgb(80, 185, 207); border-right-color: rgb(80, 185, 207); border-bottom-color: rgb(80, 185, 207); border-left-color: rgb(80, 185, 207); margin-top: -0.2em; margin-left: -1px; transform: rotate(-3deg);"></section><section style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; color: rgb(255, 255, 255); padding: 0.5em 0.8em; box-sizing: border-box;"><span class="135brush" data-brushtype="text" style="padding: 0px; margin: 0px; list-style: none; font-family: Verdana; font-size: 16px; line-height: 2; overflow-wrap: break-word; word-break: break-all; color: rgb(0, 0, 0);">资料简介</section></section><section style="line-height: 1.4em; overflow-wrap: break-word; word-break: break-all; width: auto; height: auto; margin: -1em auto 0px; overflow: hidden; border-top: 0.1em dashed rgb(160, 217, 229); padding: 1em 0.5em 0px; box-sizing: border-box;"><section class="135brush" data-style="font-size:14px;" deep="11" style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; padding: 10px 0px; box-sizing: border-box;"><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; font-size: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">资料更新，免费升级！</li><li style="list-style: none; font-size: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第一部分为历年真题。精选近年考试真题，系统自动评分，既可以体验真实考试，也可以测试自己的水平。绝大多数真题提供详细解析，均根据最新考试大纲、指定教材和法律法规编写，对部分过时题目进行了改编。第二部分为章节题库。遵循新版教材《中级会计实务》的章目编排，共分为21章。根据最新考试大纲中“中级会计实务”部分的要求及相关法律法规对题库试题详细解析。第三部分为模拟试题。遵循实际的中级会计师考试《中级会计实务》科目的命题规律，其试题数量、试题难度与中级会计师考试保持一致。对于教材新增考点我们也添加了相应题目，方便考生更好的应对教材变化，掌握考试动态。</li><li style="list-style: none; font-size: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">题库目录</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><span class="CatH1" style="padding: 0px; margin: 0px; list-style: none; font-size: 16px; overflow-wrap: break-word; word-break: break-all; text-indent: 1em; color: rgb(0, 153, 204); line-height: 1.8 !important;">第一部分 历年真题<ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2018年中级会计师《中级会计实务》真题（一）及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2018年中级会计师《中级会计实务》真题（二）及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2017年中级会计师《中级会计实务》真题（一）及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2017年中级会计师《中级会计实务》真题（二）及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2016年中级会计师《中级会计实务》真题及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2015年中级会计师《中级会计实务》真题及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2014年中级会计师《中级会计实务》真题及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">【说明】因考试大纲调整，历年真题部分题目过时，本题库对该部分题目进行了相应的修订或说明。</li></ul></li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><span class="CatH1" style="padding: 0px; margin: 0px; list-style: none; font-size: 16px; overflow-wrap: break-word; word-break: break-all; text-indent: 1em; color: rgb(0, 153, 204); line-height: 1.8 !important;">第二部分 章节题库<ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第1章 总 论</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第2章 存 货</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第3章 固定资产</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第4章 投资性房地产</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第5章 长期股权投资</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第6章 无形资产</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第7章 非货币性资产交换</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第8章 资产减值</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第9章 金融工具</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第10章 职工薪酬及借款费用</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第11章 债务重组</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第12章 或有事项</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第13章 收 入</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第14章 政府补助</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第15章 所得税</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第16章 外币折算</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第17章 会计政策、会计估计变更和差错更正</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第18章 资产负债表日后事项</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第19章 财务报告</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第20章 政府会计</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第21章 民间非营利组织会计</li></ul></li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><span class="CatH1" style="padding: 0px; margin: 0px; list-style: none; font-size: 16px; overflow-wrap: break-word; word-break: break-all; text-indent: 1em; color: rgb(0, 153, 204); line-height: 1.8 !important;">第三部分 模拟试题</li><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">中级会计师《中级会计实务》模拟试题及详解（一）</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">中级会计师《中级会计实务》模拟试题及详解（二）</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">中级会计师《中级会计实务》模拟试题及详解（三）</li></ul></ul></li></ul><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><ul style="padding-left: 1em; font-size: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"></li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"></li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"></li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"></li></ul></ul></li><li style="list-style: none; font-size: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"></li></ul><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; font-size: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><ul style="padding-left: 1em; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"></li><li style="list-style: none; 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