2025年CPA考試會(huì)計(jì)科目全真試題匯編及答案解析考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題（本題型共12題，每題2分，共24分。每題只有一個(gè)正確答案，請(qǐng)從每題的備選答案中選出一個(gè)你認(rèn)為最正確的答案，用鼠標(biāo)點(diǎn)擊對(duì)應(yīng)的選項(xiàng)。）1.下列各項(xiàng)中，不屬于會(huì)計(jì)基本假設(shè)的是（）。A.會(huì)計(jì)主體B.持續(xù)經(jīng)營(yíng)C.會(huì)計(jì)分期D.貨幣計(jì)量2.甲公司2024年12月31日購(gòu)入一臺(tái)管理用設(shè)備，取得增值稅專(zhuān)用發(fā)票上注明的價(jià)款為200萬(wàn)元，增值稅稅額為26萬(wàn)元，甲公司將其作為固定資產(chǎn)核算。該設(shè)備預(yù)計(jì)使用壽命為5年，預(yù)計(jì)凈殘值為10萬(wàn)元，采用年限平均法計(jì)提折舊。2025年12月31日，甲公司對(duì)該設(shè)備計(jì)提固定資產(chǎn)減值準(zhǔn)備20萬(wàn)元。則2025年度該設(shè)備計(jì)入管理費(fèi)用金額為（）萬(wàn)元。A.38B.36C.30D.283.下列各項(xiàng)關(guān)于金融資產(chǎn)減值準(zhǔn)備的表述中，不正確的是（）。A.以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)發(fā)生減值時(shí)，應(yīng)當(dāng)計(jì)提減值準(zhǔn)備B.以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)發(fā)生減值時(shí)，減值準(zhǔn)備不計(jì)入當(dāng)期損益C.長(zhǎng)期股權(quán)投資發(fā)生減值時(shí)，減值損失計(jì)入投資收益D.以攤余成本計(jì)量的金融資產(chǎn)發(fā)生減值時(shí)，應(yīng)當(dāng)計(jì)提減值準(zhǔn)備4.甲公司為增值稅一般納稅人，2024年10月購(gòu)入原材料一批，取得的增值稅專(zhuān)用發(fā)票上注明的價(jià)款為100萬(wàn)元，增值稅稅額為13萬(wàn)元。運(yùn)輸途中發(fā)生合理?yè)p耗1萬(wàn)元，入庫(kù)前發(fā)生整理費(fèi)用2萬(wàn)元。該批原材料入庫(kù)時(shí)的入賬價(jià)值為（）萬(wàn)元。A.100B.112C.113D.1155.下列各項(xiàng)中，屬于收入的是（）。A.出售固定資產(chǎn)凈收益B.行政罰款收入C.咨詢(xún)收入D.存貨盤(pán)盈收益6.甲公司為增值稅一般納稅人，2024年12月銷(xiāo)售商品一批，開(kāi)出的增值稅專(zhuān)用發(fā)票上注明的價(jià)款為100萬(wàn)元，增值稅稅額為13萬(wàn)元，商品實(shí)際成本為80萬(wàn)元。甲公司已將該批商品發(fā)出，但尚未收到購(gòu)貨方支付的款項(xiàng)。甲公司2024年度應(yīng)確認(rèn)的銷(xiāo)售收入為（）萬(wàn)元。A.100B.80C.113D.07.下列各項(xiàng)中，不應(yīng)計(jì)入營(yíng)業(yè)外收入的是（）。A.接受現(xiàn)金捐贈(zèng)B.確認(rèn)無(wú)法支付的應(yīng)付賬款C.出售無(wú)形資產(chǎn)凈收益D.轉(zhuǎn)讓固定資產(chǎn)凈收益8.甲公司2024年12月31日存貨賬面價(jià)值為1000萬(wàn)元，預(yù)計(jì)可變現(xiàn)凈值為950萬(wàn)元。2025年6月30日，該存貨預(yù)計(jì)可變現(xiàn)凈值回升至980萬(wàn)元。甲公司應(yīng)作的會(huì)計(jì)處理是（）。A.不作處理B.借記“資產(chǎn)減值損失”30萬(wàn)元，貸記“存貨跌價(jià)準(zhǔn)備”30萬(wàn)元C.借記“存貨跌價(jià)準(zhǔn)備”30萬(wàn)元，貸記“資產(chǎn)減值損失”30萬(wàn)元D.借記“資產(chǎn)減值損失”30萬(wàn)元，貸記“存貨”30萬(wàn)元9.下列各項(xiàng)中，會(huì)引起留存收益總額發(fā)生變動(dòng)的是（）。A.用資本公積轉(zhuǎn)增股本B.用盈余公積彌補(bǔ)虧損C.宣告發(fā)放現(xiàn)金股利D.接受投資者投入資本10.甲公司2024年12月31日應(yīng)收賬款賬面余額為1000萬(wàn)元，已計(jì)提壞賬準(zhǔn)備100萬(wàn)元。2025年3月，甲公司收到該客戶(hù)支付的款項(xiàng)500萬(wàn)元。甲公司應(yīng)作的會(huì)計(jì)處理是（）。A.借記“銀行存款”500萬(wàn)元，“壞賬準(zhǔn)備”100萬(wàn)元，貸記“應(yīng)收賬款”600萬(wàn)元B.借記“銀行存款”500萬(wàn)元，貸記“應(yīng)收賬款”500萬(wàn)元C.借記“銀行存款”500萬(wàn)元，“應(yīng)收賬款”100萬(wàn)元，貸記“壞賬準(zhǔn)備”100萬(wàn)元D.借記“銀行存款”500萬(wàn)元，貸記“壞賬準(zhǔn)備”500萬(wàn)元11.下列各項(xiàng)中，屬于會(huì)計(jì)政策變更的是（）。A.固定資產(chǎn)折舊方法由年限平均法改為加速折舊法B.存貨計(jì)價(jià)方法由先進(jìn)先出法改為加權(quán)平均法C.長(zhǎng)期股權(quán)投資核算方法由成本法改為權(quán)益法D.壞賬準(zhǔn)備計(jì)提比例由5%改為10%12.甲公司2024年12月31日資產(chǎn)負(fù)債表中“應(yīng)收賬款”項(xiàng)目余額為1000萬(wàn)元，“預(yù)收賬款”項(xiàng)目余額為200萬(wàn)元?！皯?yīng)收賬款”科目借方余額明細(xì)中包含應(yīng)收乙公司款項(xiàng)300萬(wàn)元，其中含已計(jì)提壞賬準(zhǔn)備30萬(wàn)元?！邦A(yù)收賬款”科目借方余額明細(xì)中包含預(yù)收丙公司退貨保證金50萬(wàn)元。甲公司2024年12月31日資產(chǎn)負(fù)債表中“應(yīng)收賬款”項(xiàng)目的填列金額為（）萬(wàn)元。A.970B.1000C.980D.1030二、多項(xiàng)選擇題（本題型共12題，每題2分，共24分。每題均有多個(gè)正確答案，請(qǐng)從每題的備選答案中選出你認(rèn)為所有正確的答案，用鼠標(biāo)點(diǎn)擊對(duì)應(yīng)的選項(xiàng)。每題所有選對(duì)得滿(mǎn)分，選對(duì)一部分得部分分，錯(cuò)選、漏選、未選均不得分。）13.會(huì)計(jì)核算的基本原則包括（）。A.會(huì)計(jì)主體B.持續(xù)經(jīng)營(yíng)C.會(huì)計(jì)分期D.貨幣計(jì)量14.下列各項(xiàng)中，屬于資產(chǎn)的特征有（）。A.由企業(yè)擁有或者控制B.與企業(yè)未來(lái)經(jīng)濟(jì)利益相關(guān)C.能夠用貨幣計(jì)量D.預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益15.下列各項(xiàng)中，屬于負(fù)債的有（）。A.短期借款B.應(yīng)付賬款C.預(yù)收賬款D.長(zhǎng)期應(yīng)付款16.下列各項(xiàng)中，屬于期間費(fèi)用的有（）。A.管理費(fèi)用B.銷(xiāo)售費(fèi)用C.財(cái)務(wù)費(fèi)用D.制造費(fèi)用17.下列各項(xiàng)中，會(huì)引起留存收益總額減少的有（）。A.宣告發(fā)放現(xiàn)金股利B.發(fā)生經(jīng)營(yíng)虧損C.用盈余公積彌補(bǔ)虧損D.用資本公積轉(zhuǎn)增股本18.下列各項(xiàng)中，屬于金融資產(chǎn)的有（）。A.應(yīng)收賬款B.交易性金融資產(chǎn)C.長(zhǎng)期股權(quán)投資D.固定資產(chǎn)19.下列各項(xiàng)中，屬于非流動(dòng)資產(chǎn)的有（）。A.固定資產(chǎn)B.無(wú)形資產(chǎn)C.長(zhǎng)期股權(quán)投資D.應(yīng)收賬款20.下列各項(xiàng)關(guān)于收入確認(rèn)的表述中，正確的有（）。A.企業(yè)在銷(xiāo)售商品時(shí)，若滿(mǎn)足收入確認(rèn)條件，應(yīng)當(dāng)確認(rèn)收入B.企業(yè)在提供勞務(wù)時(shí)，若已完成的勞務(wù)能夠可靠計(jì)量，且相關(guān)的經(jīng)濟(jì)利益很可能流入企業(yè)，應(yīng)當(dāng)確認(rèn)收入C.企業(yè)在銷(xiāo)售商品時(shí)，若采用分期收款方式，應(yīng)當(dāng)按照銷(xiāo)售商品應(yīng)收的合同或協(xié)議價(jià)款的公允價(jià)值確定收入金額D.企業(yè)在提供預(yù)收賬款時(shí)，應(yīng)當(dāng)在收到款項(xiàng)時(shí)確認(rèn)收入21.下列各項(xiàng)關(guān)于存貨的表述中，正確的有（）。A.存貨是指企業(yè)在日?；顒?dòng)中持有以供出售的存貨，包括商品、產(chǎn)成品、半成品、原材料、周轉(zhuǎn)材料、委托加工物資、在產(chǎn)品、庫(kù)存商品、發(fā)出商品等。B.存貨應(yīng)當(dāng)按照成本進(jìn)行初始計(jì)量。C.存貨的后續(xù)計(jì)量方法包括成本與可變現(xiàn)凈值孰低法、存貨跌價(jià)準(zhǔn)備等。D.企業(yè)應(yīng)當(dāng)根據(jù)管理要求、存貨的性質(zhì)以及用途，結(jié)合《企業(yè)會(huì)計(jì)準(zhǔn)則第1號(hào)——存貨、成本、收入、費(fèi)用、利潤(rùn)、財(cái)務(wù)報(bào)告、資產(chǎn)減值、非流動(dòng)資產(chǎn)、收入確認(rèn)、收入、費(fèi)用和利潤(rùn)、財(cái)務(wù)報(bào)告、資產(chǎn)負(fù)債表日后事項(xiàng)、或有事項(xiàng)、收入確認(rèn)、合同成本、收入確認(rèn)、政府會(huì)計(jì)基礎(chǔ)、會(huì)計(jì)調(diào)整、財(cái)務(wù)報(bào)表分析、財(cái)務(wù)預(yù)測(cè)、企業(yè)內(nèi)部控制、會(huì)計(jì)信息系統(tǒng)、稅務(wù)會(huì)計(jì)、會(huì)計(jì)職業(yè)道德、會(huì)計(jì)準(zhǔn)則國(guó)際趨同、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)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化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)檔案管理、會(huì)計(jì)基礎(chǔ)工作規(guī)范、會(huì)計(jì)繼續(xù)教育、會(huì)計(jì)行業(yè)自律、會(huì)計(jì)職業(yè)環(huán)境、會(huì)計(jì)職業(yè)行為規(guī)范、會(huì)計(jì)職業(yè)操守、會(huì)計(jì)職業(yè)發(fā)展、會(huì)計(jì)法律責(zé)任、會(huì)計(jì)信息化、會(huì)計(jì)試卷答案一、單項(xiàng)選擇題1.C2.A3.B4.B5.C6.A7.B8.D9.A10.A11.B12.C二、多項(xiàng)選擇題13.ABCD14.ABCD15.ABC16.ABCD17.ABC18.ABCD19.ABCD20.ABCD21.ABCD三、判斷題22.×23.√24.×25.√26.×27.√28.×29.√30.√四、計(jì)算題31.借：管理費(fèi)用100貸：應(yīng)收賬款10032.借：銀行存款80貸：主營(yíng)業(yè)務(wù)收入8033.借：制造費(fèi)用50貸：銀行存款5034.借：管理費(fèi)用20貸：應(yīng)付職工薪酬2035.借：在建工程100貸：銀行存款100五、綜合題36.會(huì)計(jì)分錄：借：固定資產(chǎn)500貸：銀行存款500借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）65貸：銀行存款565期末，該設(shè)備計(jì)提折舊計(jì)入管理費(fèi)用金額=500/10%*6/12=25借：管理費(fèi)用25貸：固定資產(chǎn)折舊25六、案例分析題37.根據(jù)案例信息，判斷甲公司應(yīng)編制的會(huì)計(jì)分錄：借：固定資產(chǎn)1000貸：銀行存款1000借：應(yīng)交稅費(fèi)——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出）130貸：銀行存款1130期末，該設(shè)備計(jì)提固定資產(chǎn)減值準(zhǔn)備=1000-(1000/5*2/12)-10=8借：資產(chǎn)減值損失8貸：固定資產(chǎn)減值準(zhǔn)備8試卷答案解析一、單項(xiàng)選擇題1.C貨幣計(jì)量是會(huì)計(jì)核算的基本前提之一，會(huì)計(jì)主體、持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期也是會(huì)計(jì)核算的基本前提。2.A存貨的后續(xù)計(jì)量方法包括成本與可變現(xiàn)凈值孰低法、存貨跌價(jià)準(zhǔn)備等，成本與可變現(xiàn)凈值孰低法是存貨后續(xù)計(jì)量的主要方法。3.B金融資產(chǎn)是指企業(yè)持有的以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)、持有至到期投資、長(zhǎng)期股權(quán)投資、投資性房地產(chǎn)等。應(yīng)收賬款屬于金融資產(chǎn)。4.B期間費(fèi)用是指企業(yè)日?；顒?dòng)中發(fā)生的、不能直接歸屬于特定產(chǎn)品或服務(wù)成本、直接計(jì)入當(dāng)期損益的支出，包括管理費(fèi)用、銷(xiāo)售費(fèi)用、財(cái)務(wù)費(fèi)用。5.C收入是指企業(yè)在日?；顒?dòng)中形成的、會(huì)導(dǎo)致所有者權(quán)益增加、與所有者投入資本無(wú)關(guān)的經(jīng)濟(jì)利益的總流入。6.A企業(yè)在銷(xiāo)售商品時(shí)，若滿(mǎn)足收入確認(rèn)條件，應(yīng)當(dāng)確認(rèn)收入。7.B稅收滯納金、罰款等不應(yīng)計(jì)入營(yíng)業(yè)外收入。8.D存貨的后續(xù)計(jì)量方法包括成本與可變現(xiàn)凈值孰低法、存貨跌價(jià)準(zhǔn)備等。9.A宣告發(fā)放現(xiàn)金股利會(huì)減少所有者權(quán)益。10.A以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)發(fā)生減值時(shí)，應(yīng)當(dāng)計(jì)提減值準(zhǔn)備。11.B會(huì)計(jì)政策變更是指企業(yè)采用的會(huì)計(jì)處理方法前后期間發(fā)生的重大變化，固定資產(chǎn)折舊方法的改變屬于會(huì)計(jì)政策變更。12.C“預(yù)收賬款”科目借方余額明細(xì)中包含預(yù)收丙公司退貨保證金50萬(wàn)元，不應(yīng)計(jì)入資產(chǎn)負(fù)債表“預(yù)收賬款”項(xiàng)目。二、多項(xiàng)選擇題13.ABCD會(huì)計(jì)基本假設(shè)包括會(huì)計(jì)主體、持續(xù)經(jīng)營(yíng)、會(huì)計(jì)分期、貨幣計(jì)量。14.ABCD金融資產(chǎn)的特征包括由企業(yè)擁有或者控制、預(yù)期會(huì)給企業(yè)帶來(lái)經(jīng)濟(jì)利益、能夠用貨幣計(jì)量。15.ABC負(fù)債是指企業(yè)承擔(dān)的、能夠用貨幣計(jì)量的現(xiàn)時(shí)義務(wù)，包括短期借款、應(yīng)付賬款、預(yù)收賬款、長(zhǎng)期應(yīng)付款。16.ABCD期間費(fèi)用是指企業(yè)日?；顒?dòng)中發(fā)生的、不能直接歸屬于特定產(chǎn)品或服務(wù)成本、直接計(jì)入當(dāng)期損益的支出，包括管理費(fèi)用、銷(xiāo)售費(fèi)用、財(cái)務(wù)費(fèi)用。17.ABC宣告發(fā)放現(xiàn)金股利會(huì)減少所有者權(quán)益，發(fā)生經(jīng)營(yíng)虧損會(huì)影響當(dāng)期利潤(rùn)，用盈余公積彌補(bǔ)虧損屬于會(huì)計(jì)處理方法的變更，不會(huì)引起留存收益總額發(fā)生變動(dòng)。18.ABC長(zhǎng)期股權(quán)投資發(fā)生減值時(shí)，減值損失計(jì)入投資收益，屬于當(dāng)期損益。19.ABCD以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)發(fā)生減值時(shí)，應(yīng)當(dāng)計(jì)提減值準(zhǔn)備。金融資產(chǎn)發(fā)生減值時(shí)，減值準(zhǔn)備不計(jì)入當(dāng)期損益。長(zhǎng)期股權(quán)投資發(fā)生減值時(shí)，減值損失計(jì)入投資收益。以攤余