2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》會(huì)計(jì)差錯(cuò)更正模擬試題（考前復(fù)習(xí)指導(dǎo)）考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：從每小題的四個(gè)選項(xiàng)中選出一個(gè)最符合題意的答案。1.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說法中，正確的是：A.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度損益表來進(jìn)行B.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)在發(fā)現(xiàn)差錯(cuò)時(shí)進(jìn)行C.會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性D.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度資產(chǎn)負(fù)債表來進(jìn)行2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，錯(cuò)誤的是：A.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)時(shí)，應(yīng)先計(jì)入“以前年度損益調(diào)整”科目B.如果會(huì)計(jì)差錯(cuò)影響損益，則應(yīng)調(diào)整“主營(yíng)業(yè)務(wù)收入”或“主營(yíng)業(yè)務(wù)成本”等科目C.如果會(huì)計(jì)差錯(cuò)影響資產(chǎn)或負(fù)債，則應(yīng)調(diào)整“固定資產(chǎn)”或“應(yīng)付賬款”等科目D.會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的信息披露，錯(cuò)誤的是：A.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的情況B.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正措施C.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法D.企業(yè)不需要披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，錯(cuò)誤的是：A.審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序B.審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄C.審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性D.審計(jì)師不需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更，錯(cuò)誤的是：A.會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更B.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理C.會(huì)計(jì)估計(jì)變更不需要披露D.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更，錯(cuò)誤的是：A.會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更B.會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理C.會(huì)計(jì)政策變更不需要披露D.會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，錯(cuò)誤的是：A.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度損益表來進(jìn)行B.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)在發(fā)現(xiàn)差錯(cuò)時(shí)進(jìn)行C.會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性D.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度資產(chǎn)負(fù)債表來進(jìn)行8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，錯(cuò)誤的是：A.審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序B.審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄C.審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性D.審計(jì)師不需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更，錯(cuò)誤的是：A.會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更B.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理C.會(huì)計(jì)估計(jì)變更不需要披露D.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更，錯(cuò)誤的是：A.會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更B.會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理C.會(huì)計(jì)政策變更不需要披露D.會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策二、多項(xiàng)選擇題要求：從每小題的四個(gè)選項(xiàng)中選出所有符合題意的答案。1.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說法中，正確的有：A.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)在發(fā)現(xiàn)差錯(cuò)時(shí)進(jìn)行B.會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性C.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度損益表來進(jìn)行D.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度資產(chǎn)負(fù)債表來進(jìn)行2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，正確的有：A.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)時(shí)，應(yīng)先計(jì)入“以前年度損益調(diào)整”科目B.如果會(huì)計(jì)差錯(cuò)影響損益，則應(yīng)調(diào)整“主營(yíng)業(yè)務(wù)收入”或“主營(yíng)業(yè)務(wù)成本”等科目C.如果會(huì)計(jì)差錯(cuò)影響資產(chǎn)或負(fù)債，則應(yīng)調(diào)整“固定資產(chǎn)”或“應(yīng)付賬款”等科目D.會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的信息披露，正確的有：A.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的情況B.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正措施C.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法D.企業(yè)不需要披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，正確的有：A.審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序B.審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄C.審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性D.審計(jì)師不需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更，正確的有：A.會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更B.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理C.會(huì)計(jì)估計(jì)變更不需要披露D.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更，正確的有：A.會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更B.會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理C.會(huì)計(jì)政策變更不需要披露D.會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，正確的有：A.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度損益表來進(jìn)行B.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)在發(fā)現(xiàn)差錯(cuò)時(shí)進(jìn)行C.會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性D.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度資產(chǎn)負(fù)債表來進(jìn)行8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的審計(jì)程序，正確的有：A.審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序B.審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄C.審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性D.審計(jì)師不需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更，正確的有：A.會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更B.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理C.會(huì)計(jì)估計(jì)變更不需要披露D.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更，正確的有：A.會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更B.會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理C.會(huì)計(jì)政策變更不需要披露D.會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策三、判斷題要求：判斷下列各小題的正誤。1.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)在發(fā)現(xiàn)差錯(cuò)時(shí)進(jìn)行。（）2.會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性。（）3.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度損益表來進(jìn)行。（）4.會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度資產(chǎn)負(fù)債表來進(jìn)行。（）5.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)時(shí)，應(yīng)先計(jì)入“以前年度損益調(diào)整”科目。（）6.如果會(huì)計(jì)差錯(cuò)影響損益，則應(yīng)調(diào)整“主營(yíng)業(yè)務(wù)收入”或“主營(yíng)業(yè)務(wù)成本”等科目。（）7.如果會(huì)計(jì)差錯(cuò)影響資產(chǎn)或負(fù)債，則應(yīng)調(diào)整“固定資產(chǎn)”或“應(yīng)付賬款”等科目。（）8.會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同。（）9.企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的情況。（）10.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正措施。（）11.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法。（）12.企業(yè)不需要披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法。（）13.審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序。（）14.審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄。（）15.審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。（）16.審計(jì)師不需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。（）17.會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更。（）18.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理。（）19.會(huì)計(jì)估計(jì)變更不需要披露。（）20.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。（）21.會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更。（）22.會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理。（）23.會(huì)計(jì)政策變更不需要披露。（）24.會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。（）25.會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同。（）26.審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序。（）27.審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄。（）28.審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。（）29.審計(jì)師不需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。（）30.會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更。（）31.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理。（）32.會(huì)計(jì)估計(jì)變更不需要披露。（）33.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。（）34.會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更。（）35.會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理。（）36.會(huì)計(jì)政策變更不需要披露。（）37.會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。（）38.會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同。（）39.審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序。（）40.審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄。（）41.審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。（）42.審計(jì)師不需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。（）43.會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更。（）44.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理。（）45.會(huì)計(jì)估計(jì)變更不需要披露。（）46.會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。（）47.會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更。（）48.會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理。（）49.會(huì)計(jì)政策變更不需要披露。（）50.會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。（）四、計(jì)算題要求：根據(jù)下列資料，計(jì)算相關(guān)會(huì)計(jì)差錯(cuò)更正的金額。某公司2024年度財(cái)務(wù)報(bào)表中，存在以下會(huì)計(jì)差錯(cuò)：（1）2024年1月1日，公司將一項(xiàng)固定資產(chǎn)的賬面價(jià)值錯(cuò)誤地計(jì)入了營(yíng)業(yè)外支出，實(shí)際應(yīng)為固定資產(chǎn)折舊費(fèi)用。該固定資產(chǎn)的賬面價(jià)值為100萬元，預(yù)計(jì)使用年限為5年，預(yù)計(jì)凈殘值為0，采用直線法計(jì)提折舊。（2）2024年12月31日，公司對(duì)一項(xiàng)長(zhǎng)期股權(quán)投資的賬面價(jià)值進(jìn)行了錯(cuò)誤估計(jì)，實(shí)際應(yīng)計(jì)提減值準(zhǔn)備。該長(zhǎng)期股權(quán)投資的賬面價(jià)值為200萬元，預(yù)計(jì)可收回金額為150萬元。要求：（1）計(jì)算因固定資產(chǎn)折舊錯(cuò)誤計(jì)入營(yíng)業(yè)外支出的會(huì)計(jì)差錯(cuò)更正金額。（2）計(jì)算因長(zhǎng)期股權(quán)投資減值準(zhǔn)備錯(cuò)誤計(jì)提的會(huì)計(jì)差錯(cuò)更正金額。五、簡(jiǎn)答題要求：簡(jiǎn)述會(huì)計(jì)差錯(cuò)更正的審計(jì)程序。六、論述題要求：論述會(huì)計(jì)差錯(cuò)更正對(duì)財(cái)務(wù)報(bào)表的影響。本次試卷答案如下：一、單項(xiàng)選擇題1.C解析：會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性，這是會(huì)計(jì)差錯(cuò)更正的核心原則。2.D解析：會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同，這是為了保持會(huì)計(jì)信息的連續(xù)性和可比性。3.D解析：企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，以便于利益相關(guān)者了解會(huì)計(jì)差錯(cuò)更正的具體情況。4.D解析：審計(jì)師需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性，以確保會(huì)計(jì)差錯(cuò)更正的準(zhǔn)確性和合規(guī)性。5.C解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)，這是為了提高會(huì)計(jì)信息的透明度。6.C解析：會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理，這是為了確保會(huì)計(jì)信息的可比性。7.C解析：會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性，這是會(huì)計(jì)差錯(cuò)更正的核心原則。8.D解析：審計(jì)師需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性，以確保會(huì)計(jì)差錯(cuò)更正的準(zhǔn)確性和合規(guī)性。9.C解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理，這是為了確保會(huì)計(jì)信息的真實(shí)性和可靠性。10.C解析：會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理，這是為了確保會(huì)計(jì)信息的可比性。二、多項(xiàng)選擇題1.ABCD解析：以上選項(xiàng)均正確，會(huì)計(jì)差錯(cuò)更正的目的、處理方法、披露要求等均符合會(huì)計(jì)準(zhǔn)則的規(guī)定。2.ABC解析：以上選項(xiàng)均正確，會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括調(diào)整損益、調(diào)整資產(chǎn)或負(fù)債等。3.ABC解析：以上選項(xiàng)均正確，企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的情況、原因、影響及更正措施。4.ABCD解析：以上選項(xiàng)均正確，審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序，檢查相關(guān)記錄，評(píng)估合理性。5.ABCD解析：以上選項(xiàng)均正確，會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。6.ABCD解析：以上選項(xiàng)均正確，會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。7.ABCD解析：以上選項(xiàng)均正確，會(huì)計(jì)差錯(cuò)更正的目的、處理方法、披露要求等均符合會(huì)計(jì)準(zhǔn)則的規(guī)定。8.ABCD解析：以上選項(xiàng)均正確，審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序，檢查相關(guān)記錄，評(píng)估合理性。9.ABCD解析：以上選項(xiàng)均正確，會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。10.ABCD解析：以上選項(xiàng)均正確，會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。三、判斷題1.×解析：會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)在發(fā)現(xiàn)差錯(cuò)時(shí)進(jìn)行，但也可以在年度財(cái)務(wù)報(bào)表報(bào)出前進(jìn)行。2.√解析：會(huì)計(jì)差錯(cuò)更正的目的是保證會(huì)計(jì)信息的真實(shí)性和可靠性。3.√解析：會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度損益表來進(jìn)行。4.√解析：會(huì)計(jì)差錯(cuò)更正可以通過調(diào)整以前年度資產(chǎn)負(fù)債表來進(jìn)行。5.√解析：發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)時(shí)，應(yīng)先計(jì)入“以前年度損益調(diào)整”科目。6.√解析：如果會(huì)計(jì)差錯(cuò)影響損益，則應(yīng)調(diào)整“主營(yíng)業(yè)務(wù)收入”或“主營(yíng)業(yè)務(wù)成本”等科目。7.√解析：如果會(huì)計(jì)差錯(cuò)影響資產(chǎn)或負(fù)債，則應(yīng)調(diào)整“固定資產(chǎn)”或“應(yīng)付賬款”等科目。8.×解析：會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同。9.√解析：企業(yè)應(yīng)當(dāng)在財(cái)務(wù)報(bào)表附注中披露會(huì)計(jì)差錯(cuò)更正的情況。10.√解析：企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的原因、影響及更正措施。11.√解析：企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法。12.×解析：企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法。13.√解析：審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序。14.√解析：審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄。15.√解析：審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。16.×解析：審計(jì)師需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。17.√解析：會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更。18.√解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理。19.×解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。20.√解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。21.√解析：會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更。22.√解析：會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理。23.×解析：會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。24.√解析：會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。25.×解析：會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同。26.√解析：審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更正的政策和程序。27.√解析：審計(jì)師應(yīng)當(dāng)檢查企業(yè)會(huì)計(jì)差錯(cuò)更正的記錄。28.√解析：審計(jì)師應(yīng)當(dāng)評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。29.×解析：審計(jì)師需要評(píng)估企業(yè)會(huì)計(jì)差錯(cuò)更正的合理性。30.√解析：會(huì)計(jì)估計(jì)變更是指企業(yè)對(duì)會(huì)計(jì)估計(jì)方法、參數(shù)或假設(shè)的變更。31.√解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)采用未來適用法進(jìn)行處理。32.×解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。33.√解析：會(huì)計(jì)估計(jì)變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)估計(jì)。34.√解析：會(huì)計(jì)政策變更是指企業(yè)對(duì)會(huì)計(jì)政策的選擇或變更。35.√解析：會(huì)計(jì)政策變更應(yīng)當(dāng)采用追溯調(diào)整法進(jìn)行處理。36.×解析：會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。37.√解析：會(huì)計(jì)政策變更應(yīng)當(dāng)披露變更的原因、影響及變更后的會(huì)計(jì)政策。38.×解析：會(huì)計(jì)差錯(cuò)更正后的會(huì)計(jì)處理方法應(yīng)當(dāng)與原會(huì)計(jì)差錯(cuò)處理方法相同。39.√解析：審計(jì)師應(yīng)當(dāng)了解企業(yè)會(huì)計(jì)差錯(cuò)更