2022年会计从业资格考试初级考带答案及解析2

%&?'(??\r1? )*+,/./01-4?5\r7?12345236789?:;<=>?@\rA B C D 0E F A B 01 6789?:;GH067IJ?67KL?679M?6\r7?67NO?67?DP67QN R S T 1 ? UAVWXYTZ[4 ? 02 \\r]^_=>`@?= > a ? Ubcd0efPghij?klm 1? ) * + , E / 0\r1-43\r8?12345nPopmq?rstuv\nwxy/z\rA B C D 0E F A B 01 nPopmq{|}nPop~?€nPopf‚ƒ„\rP…†nPop‡‚ˆ‰Š?rs‹Œ 03 ? 02 nPopmq{=?"yoŽ.\rop‡‚?rsa’ 02 ? 3 “”~nPopmq{nPop•–P—˜™š”f\r›œ?‹†ž'pŸ?ž ¡¢?rs£¤^¥ 2 ? )*+,/./01-21\r9?1234523`¦pŸ?§¨?©ªP«¬\rABCD001`¦pŸ{­efnP®¯°±²³`¦´?µ¶pŸU·¸¹\rnPº»°±²?¶¹02`¦pŸ?©ªGH`¦¼½?n7?¾¿9½`¦pŸ\r??ÀPÁ?Â?ß03`¦pŸ?«¬uv0`¦ÄVef?ÅnP´`\rpÅnP{nPº»°±²?¶¹\r10?1234523 Pp?§¨<p?ÆÇ\rABCD0EFAB0 Pp{—]V0È?ɊijÊË?6ÌPghÍ ijÎ\r?ÏÐ?‰Ña'´?p? 2 ? ÒÓGH0Ô?p? 1 ? ÕÏp1 ? PÖ×\rp 1 ? )*+,/./01-1/3