初级会计师初级会计实务题库

版块：教育培训类型：普通作者：精勤学习网查看：72529 回复：0 获赞：0 时间：2020-06-18 13:16:06

为了方便大家备考初级会计师考试，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。

初级会计师《初级会计实务》题库【历年真题＋章节题库】

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本题库是2020年初级会计师考试《初级会计实务》科目的题库，包括历年真题和章节题库两部分：
第一部分为历年真题。根据新版考试大纲，对近年来考试真题进行了详细解析。
第二部分为章节题库。每章根据新大纲的要求及相关教材，精心选编了典型常考习题，并提供详解。
题库目录
- 第一部分历年真题
  - 2019年初级会计师《初级会计实务》真题（一）及详解
  - 2019年初级会计师《初级会计实务》真题（二）及详解
  - 2019年初级会计师《初级会计实务》真题（三）及详解
  - 2018年初级会计师《初级会计实务》真题（一）及详解
  - 2018年初级会计师《初级会计实务》真题（二）及详解
  - 2018年初级会计师《初级会计实务》真题（三）及详解
  - 2017年初级会计师《初级会计实务》真题（一）及详解
  - 2017年初级会计师《初级会计实务》真题（二）及详解
  - 2016年初级会计师《初级会计实务》真题及详解
  - 2015年初级会计师《初级会计实务》真题（一）及详解
  - 2015年初级会计师《初级会计实务》真题（二）及详解
  - 【特别说明】因考试大纲、会计准则及税收政策变更，历年真题中部分题目过时，本题库对该部分题目进行了相应的修订或说明。历年真题中，税率只影响计算结果，不影响解题思路的，税率未进行修订。
- 第二部分章节题库

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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 data-width="100%" style="font-size: 14px; line-height: 1.8; overflow-wrap: break-word; word-break: break-all; color: rgb(63, 63, 63); letter-spacing: 1.5px; text-align: justify; width: 757.625px; display: flex; justify-content: flex-start;"><section style="line-height: 1.8; overflow-wrap: break-word; word-break: break-all; width: 25px; height: 25px; border-radius: 50%; background: rgb(225, 245, 253); padding: 2px; margin-top: -25px; box-shadow: gray 2px 2px 5px;"><img src="https://image2.135editor.com/cache/remote/aHR0cHM6Ly9tbWJpei5xbG9nby5jbi9tbWJpel9wbmcvbGRGYUJOU2t2SGhmUmVpYlZyZktneE45N3FjRngzTFZ2eXlqdDFHZkhMYXFFN3dQQWNpY05DS2dPbUhIeTlVM21kQzZzcWNYcFNaTXR0N05RT0x4ekp4QS8w" alt="" data-ratio="0.65" data-width="80%" data-w="20" style="vertical-align: top; line-height: 1.8; overflow-wrap: break-word; word-break: break-all; display: block; margin-top: 5px; width: 20px; margin-left: auto; margin-right: auto; transform: rotate(180deg);"></section></section><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;">    为了方便大家备考初级会计师考试，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; 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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;">本题库是2020年初级会计师考试《初级会计实务》科目的题库，包括历年真题和章节题库两部分：第一部分为历年真题。根据新版考试大纲，对近年来考试真题进行了详细解析。第二部分为章节题库。每章根据新大纲的要求及相关教材，精心选编了典型常考习题，并提供详解。</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;">2019年初级会计师《初级会计实务》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;">2019年初级会计师《初级会计实务》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;">2019年初级会计师《初级会计实务》真题（三）及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2018年初级会计师《初级会计实务》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年初级会计师《初级会计实务》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;">2018年初级会计师《初级会计实务》真题（三）及详解</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">2017年初级会计师《初级会计实务》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年初级会计师《初级会计实务》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年初级会计师《初级会计实务》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年初级会计师《初级会计实务》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;">2015年初级会计师《初级会计实务》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;">【特别说明】 因考试大纲、会计准则及税收政策变更，历年真题中部分题目过时，本题库对该部分题目进行了相应的修订或说明。历年真题中，税率只影响计算结果，不影响解题思路的，税率未进行修订。</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</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;">第1章 会计概述</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第2章 资 产</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第3章 负 债</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第4章 所有者权益</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第5章 收入、费用和利润</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第6章 财务报表</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第7章 管理会计基础</li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;">第8章 政府会计基础</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; 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></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;"></li><li style="list-style: none; overflow-wrap: break-word; word-break: break-all; line-height: 1.8 !important;"></li></ul></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;"></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><li style="list-style: none; 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