2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》差錯(cuò)更正實(shí)務(wù)操作全解模擬試題考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：選擇最符合題意的選項(xiàng)。1.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說(shuō)法中，正確的是：A.會(huì)計(jì)差錯(cuò)是指會(huì)計(jì)處理過(guò)程中由于人為錯(cuò)誤或客觀原因造成的會(huì)計(jì)處理結(jié)果與實(shí)際情況不符B.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)及時(shí)進(jìn)行，不得推遲至?xí)?jì)報(bào)表編制完成后再進(jìn)行C.會(huì)計(jì)差錯(cuò)更正不影響企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果D.會(huì)計(jì)差錯(cuò)更正的目的是為了糾正會(huì)計(jì)處理過(guò)程中的錯(cuò)誤，確保會(huì)計(jì)信息的真實(shí)性2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正方法的說(shuō)法中，正確的是：A.直接更正法適用于不影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)B.重編法適用于影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)C.直接更正法適用于影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)D.重編法適用于不影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正披露的說(shuō)法中，正確的是：A.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響B(tài).企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的金額C.企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的原因D.企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的影響4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正審計(jì)的說(shuō)法中，正確的是：A.審計(jì)師應(yīng)當(dāng)關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的合規(guī)性B.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的金額C.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的原因D.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的影響5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正追溯調(diào)整的說(shuō)法中，正確的是：A.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表B.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整當(dāng)期財(cái)務(wù)報(bào)表C.追溯調(diào)整是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整以前年度財(cái)務(wù)報(bào)表D.追溯調(diào)整是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整以前年度財(cái)務(wù)報(bào)表6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正重述的說(shuō)法中，正確的是：A.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表B.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整當(dāng)期財(cái)務(wù)報(bào)表C.重述是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整以前年度財(cái)務(wù)報(bào)表D.重述是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整以前年度財(cái)務(wù)報(bào)表7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理說(shuō)法中，正確的是：A.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用直接更正法B.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用重編法C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)根據(jù)具體情況采用直接更正法或重編法D.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法由企業(yè)自行決定8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更的說(shuō)法中，正確的是：A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)政策變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變更，也屬于會(huì)計(jì)估計(jì)變更D.會(huì)計(jì)差錯(cuò)更正既不屬于會(huì)計(jì)政策變更，也不屬于會(huì)計(jì)估計(jì)變更9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更的說(shuō)法中，正確的是：A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)估計(jì)變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變更，也屬于會(huì)計(jì)估計(jì)變更D.會(huì)計(jì)差錯(cuò)更正既不屬于會(huì)計(jì)政策變更，也不屬于會(huì)計(jì)估計(jì)變更10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)科目變更的說(shuō)法中，正確的是：A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)科目變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)科目變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變更，也屬于會(huì)計(jì)科目變更D.會(huì)計(jì)差錯(cuò)更正既不屬于會(huì)計(jì)政策變更，也不屬于會(huì)計(jì)科目變更二、多項(xiàng)選擇題要求：選擇所有符合題意的選項(xiàng)。1.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的說(shuō)法中，正確的有：A.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)及時(shí)進(jìn)行，不得推遲至?xí)?jì)報(bào)表編制完成后再進(jìn)行B.會(huì)計(jì)差錯(cuò)更正不影響企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響D.會(huì)計(jì)差錯(cuò)更正的目的是為了糾正會(huì)計(jì)處理過(guò)程中的錯(cuò)誤，確保會(huì)計(jì)信息的真實(shí)性2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正方法的說(shuō)法中，正確的有：A.直接更正法適用于不影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)B.重編法適用于影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)C.直接更正法適用于影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)D.重編法適用于不影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正披露的說(shuō)法中，正確的有：A.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響B(tài).企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的金額C.企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的原因D.企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的影響4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正審計(jì)的說(shuō)法中，正確的有：A.審計(jì)師應(yīng)當(dāng)關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的合規(guī)性B.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的金額C.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的原因D.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的影響5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正追溯調(diào)整的說(shuō)法中，正確的有：A.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表B.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整當(dāng)期財(cái)務(wù)報(bào)表C.追溯調(diào)整是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整以前年度財(cái)務(wù)報(bào)表D.追溯調(diào)整是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整以前年度財(cái)務(wù)報(bào)表6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正重述的說(shuō)法中，正確的有：A.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表B.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整當(dāng)期財(cái)務(wù)報(bào)表C.重述是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整以前年度財(cái)務(wù)報(bào)表D.重述是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整以前年度財(cái)務(wù)報(bào)表7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理說(shuō)法中，正確的有：A.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用直接更正法B.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用重編法C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)根據(jù)具體情況采用直接更正法或重編法D.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法由企業(yè)自行決定8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策變更的說(shuō)法中，正確的有：A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)政策變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變更，也屬于會(huì)計(jì)估計(jì)變更D.會(huì)計(jì)差錯(cuò)更正既不屬于會(huì)計(jì)政策變更，也不屬于會(huì)計(jì)估計(jì)變更9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)估計(jì)變更的說(shuō)法中，正確的有：A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)估計(jì)變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變更，也屬于會(huì)計(jì)估計(jì)變更D.會(huì)計(jì)差錯(cuò)更正既不屬于會(huì)計(jì)政策變更，也不屬于會(huì)計(jì)估計(jì)變更10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)科目變更的說(shuō)法中，正確的有：A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)科目變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)科目變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變更，也屬于會(huì)計(jì)科目變更D.會(huì)計(jì)差錯(cuò)更正既不屬于會(huì)計(jì)政策變更，也不屬于會(huì)計(jì)科目變更三、判斷題要求：判斷下列說(shuō)法的正確性，正確的在括號(hào)內(nèi)寫(xiě)“√”，錯(cuò)誤的在括號(hào)內(nèi)寫(xiě)“×”。1.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)及時(shí)進(jìn)行，不得推遲至?xí)?jì)報(bào)表編制完成后再進(jìn)行。（）2.會(huì)計(jì)差錯(cuò)更正不影響企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果。（）3.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響。（）4.審計(jì)師應(yīng)當(dāng)關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的合規(guī)性。（）5.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表。（）6.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表。（）7.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用直接更正法。（）8.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用重編法。（）9.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法由企業(yè)自行決定。（）10.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)政策變更。（）四、計(jì)算題要求：根據(jù)下列業(yè)務(wù)，編制相應(yīng)的會(huì)計(jì)分錄。1.甲公司發(fā)現(xiàn)2024年12月31日固定資產(chǎn)的賬面價(jià)值高于其可收回金額，差額為500,000元。甲公司采用資產(chǎn)減值損失準(zhǔn)備進(jìn)行會(huì)計(jì)處理。2.乙公司在2025年1月1日發(fā)現(xiàn)2024年12月31日銷售收入的確認(rèn)存在錯(cuò)誤，原確認(rèn)的收入為2,000,000元，實(shí)際應(yīng)為1,800,000元。乙公司采用直接更正法進(jìn)行會(huì)計(jì)處理。五、綜合題要求：根據(jù)下列業(yè)務(wù)，分析會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法，并編制相應(yīng)的會(huì)計(jì)分錄。1.丙公司在2025年1月1日發(fā)現(xiàn)2024年12月31日原材料成本的計(jì)提存在錯(cuò)誤，原計(jì)提的成本為600,000元，實(shí)際應(yīng)為550,000元。丙公司采用追溯調(diào)整法進(jìn)行會(huì)計(jì)處理。2.丁公司在2025年1月1日發(fā)現(xiàn)2024年12月31日銷售費(fèi)用的結(jié)轉(zhuǎn)存在錯(cuò)誤，原結(jié)轉(zhuǎn)的費(fèi)用為500,000元，實(shí)際應(yīng)為450,000元。丁公司采用重述法進(jìn)行會(huì)計(jì)處理。六、簡(jiǎn)答題要求：簡(jiǎn)述會(huì)計(jì)差錯(cuò)更正的披露要求。1.企業(yè)在會(huì)計(jì)差錯(cuò)更正的披露中，應(yīng)披露哪些內(nèi)容？2.審計(jì)師在審計(jì)過(guò)程中，對(duì)會(huì)計(jì)差錯(cuò)更正的披露有哪些關(guān)注點(diǎn)？本次試卷答案如下：一、單項(xiàng)選擇題1.A.會(huì)計(jì)差錯(cuò)是指會(huì)計(jì)處理過(guò)程中由于人為錯(cuò)誤或客觀原因造成的會(huì)計(jì)處理結(jié)果與實(shí)際情況不符解析：會(huì)計(jì)差錯(cuò)是指由于人為錯(cuò)誤或客觀原因?qū)е碌臅?huì)計(jì)處理結(jié)果與實(shí)際情況不符的情況，這是對(duì)會(huì)計(jì)差錯(cuò)的定義。2.B.重編法適用于影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)解析：重編法是指對(duì)會(huì)計(jì)報(bào)表中的錯(cuò)誤進(jìn)行調(diào)整，使之符合實(shí)際情況，適用于影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)。3.A.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響解析：根據(jù)會(huì)計(jì)準(zhǔn)則，企業(yè)必須披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響，以便于利益相關(guān)者了解會(huì)計(jì)差錯(cuò)的具體情況。4.A.審計(jì)師應(yīng)當(dāng)關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的合規(guī)性解析：審計(jì)師的職責(zé)之一是確保企業(yè)的會(huì)計(jì)處理符合相關(guān)會(huì)計(jì)準(zhǔn)則和法規(guī)，因此需要關(guān)注會(huì)計(jì)差錯(cuò)更正的合規(guī)性。5.A.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表解析：追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，并將其影響調(diào)整到當(dāng)期財(cái)務(wù)報(bào)表中，確保財(cái)務(wù)報(bào)表的準(zhǔn)確性。6.A.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表解析：重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，并調(diào)整當(dāng)期財(cái)務(wù)報(bào)表，以反映更正后的會(huì)計(jì)信息。7.C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)根據(jù)具體情況采用直接更正法或重編法解析：會(huì)計(jì)差錯(cuò)更正的方法應(yīng)根據(jù)具體情況選擇直接更正法或重編法，以保證會(huì)計(jì)信息的準(zhǔn)確性。8.B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更解析：會(huì)計(jì)差錯(cuò)更正是對(duì)會(huì)計(jì)處理錯(cuò)誤的糾正，不屬于會(huì)計(jì)政策變更，因?yàn)闀?huì)計(jì)政策變更是指對(duì)會(huì)計(jì)政策的選擇或變更。9.B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更解析：會(huì)計(jì)差錯(cuò)更正是對(duì)會(huì)計(jì)處理錯(cuò)誤的糾正，不屬于會(huì)計(jì)估計(jì)變更，因?yàn)闀?huì)計(jì)估計(jì)變更是指對(duì)會(huì)計(jì)估計(jì)的調(diào)整。10.B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)科目變更解析：會(huì)計(jì)差錯(cuò)更正是對(duì)會(huì)計(jì)處理錯(cuò)誤的糾正，不屬于會(huì)計(jì)科目變更，因?yàn)闀?huì)計(jì)科目變更是指對(duì)會(huì)計(jì)科目的調(diào)整。二、多項(xiàng)選擇題1.A.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)及時(shí)進(jìn)行，不得推遲至?xí)?jì)報(bào)表編制完成后再進(jìn)行B.會(huì)計(jì)差錯(cuò)更正不影響企業(yè)的財(cái)務(wù)狀況和經(jīng)營(yíng)成果C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響D.會(huì)計(jì)差錯(cuò)更正的目的是為了糾正會(huì)計(jì)處理過(guò)程中的錯(cuò)誤，確保會(huì)計(jì)信息的真實(shí)性解析：以上四個(gè)選項(xiàng)均正確描述了會(huì)計(jì)差錯(cuò)更正的相關(guān)要求。2.A.直接更正法適用于不影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)B.重編法適用于影響會(huì)計(jì)報(bào)表數(shù)字的會(huì)計(jì)差錯(cuò)解析：以上兩個(gè)選項(xiàng)分別描述了直接更正法和重編法的適用情況。3.A.企業(yè)應(yīng)當(dāng)披露會(huì)計(jì)差錯(cuò)更正的金額、原因和影響B(tài).企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的金額C.企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的原因D.企業(yè)只需披露會(huì)計(jì)差錯(cuò)更正的影響解析：選項(xiàng)A正確，其他選項(xiàng)與會(huì)計(jì)準(zhǔn)則不符。4.A.審計(jì)師應(yīng)當(dāng)關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的合規(guī)性B.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的金額C.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的原因D.審計(jì)師只需關(guān)注企業(yè)會(huì)計(jì)差錯(cuò)更正的影響解析：選項(xiàng)A正確，審計(jì)師需要關(guān)注會(huì)計(jì)差錯(cuò)更正的合規(guī)性。5.A.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表B.追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整當(dāng)期財(cái)務(wù)報(bào)表C.追溯調(diào)整是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整以前年度財(cái)務(wù)報(bào)表D.追溯調(diào)整是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整以前年度財(cái)務(wù)報(bào)表解析：選項(xiàng)A正確，追溯調(diào)整是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，并調(diào)整當(dāng)期財(cái)務(wù)報(bào)表。6.A.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整當(dāng)期財(cái)務(wù)報(bào)表B.重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整當(dāng)期財(cái)務(wù)報(bào)表C.重述是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，調(diào)整以前年度財(cái)務(wù)報(bào)表D.重述是指對(duì)當(dāng)期會(huì)計(jì)差錯(cuò)進(jìn)行更正，不調(diào)整以前年度財(cái)務(wù)報(bào)表解析：選項(xiàng)A正確，重述是指對(duì)以前年度的會(huì)計(jì)差錯(cuò)進(jìn)行更正，并調(diào)整當(dāng)期財(cái)務(wù)報(bào)表。7.A.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用直接更正法B.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)采用重編法C.會(huì)計(jì)差錯(cuò)更正應(yīng)當(dāng)根據(jù)具體情況采用直接更正法或重編法D.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法由企業(yè)自行決定解析：選項(xiàng)C正確，會(huì)計(jì)差錯(cuò)更正的方法應(yīng)根據(jù)具體情況選擇。8.A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)政策變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變更，也屬于會(huì)計(jì)估計(jì)變更D.會(huì)計(jì)差錯(cuò)更正既不屬于會(huì)計(jì)政策變更，也不屬于會(huì)計(jì)估計(jì)變更解析：選項(xiàng)B正確，會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)政策變更。9.A.會(huì)計(jì)差錯(cuò)更正屬于會(huì)計(jì)估計(jì)變更B.會(huì)計(jì)差錯(cuò)更正不屬于會(huì)計(jì)估計(jì)變更C.會(huì)計(jì)差錯(cuò)更正既屬于會(huì)計(jì)政策變