2023年初级会计职称初级会计实务练习题第04章所有者权益.pdf

文档介绍：该【2023年初级会计职称初级会计实务练习题第04章所有者权益 】是由【cby201601】上传分享，文档一共【17】页，该文档可以免费在线阅读，需要了解更多关于【2023年初级会计职称初级会计实务练习题第04章所有者权益 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。:.




 ! "#
"$%&
1.* +,-#./01231456/%,*,-;<+,-=>?
***@ABCDE050000H=IJKLME060000HOM=IJKLME0P
,QE0RS=IT@?IUVE*,-WXIUY/Z[\.&H

def,-ghi=IjkI300lHmn?***@tuvWXI
U/Zw900lHyzX{i=IZ>|}JK~M=I€‚>I[400
lH„…†A,-{%‡ˆ‰A,-zX{i=IZ>Š‹%Œ
&
A.Ž‘’“400
”WXIU400
B.Ž‘’“400
”WXIU100
IU,•IUVE300
C.Ž‘’“400
”WXIU300
IU,•IUVE100
D.Ž‘’“400
”WXIU300
u–—X>100
3.˜™"š›WXIU/Zœ&
A.;<=IžZ=I
,•Ÿ/IU
C. ¡,•Ÿ/IU
D.¢£W¤¥¦§
4.+ˆ‰d,-2019o12¨31©IU,•ˆ,tˆªsŠ«
¬­®U,-ˆ¯500lˆy°±ˆD01H.²³´‘’“2000lH˜™
Š‹µ¶&
A.­®ˆ¯…·–¸’ˆ>C[\500lH
B.°±­®ˆ¯…·–ˆU¹º[\2000lH
C.°±­®ˆ¯…“IU,•ˆUVE”½¾[\1500lH
D.­®ˆ¯·–¿\"À
5.Á­®ˆ¯³´E“ÛD0¿\°±¸’ˆCD¡\PňUÅ\
‹>&
,•ˆUVE
,•IUVE
C. ¡,•
D.¦§%ÆÇ%Ʀ§:.
6.˜™j"ŠÈÉIU,•Ê?/¹Àˍ&
A.·–ÌÍ%ƈ¯ˆ¦
«¬vIU,•Ÿ/IU
C.ÎÏIU,•/Z
D.·–;<=I=>I[s›Î|LMÐц‰\
7.˜™Ò"ÓÔIU,•/¹Àˍ&
A.ʑˆ¯ÕÖÓÔR×ØÙÚ Û[ÜÝÞÚ6
B.ˆ¯Ê‘ÕÖVEX>
C.ÝÞß[àI@,QE0ÀË
,•Ÿ/IU
,-ãäåæ,-ʑˆ¯2000lˆˆD01HˆÊ‘Eç3H³´Ø
ÙÚ10lH³´Û[26lH,S,-Yè>“IU,•ˆUVE”½¾[\.&
lH
,
9.˜™jכˆ‰d,-VEʑˆ¯R׊‹µ¶éê&
A.ʑˆ¯VE‹> ¡,•
B.ʑˆ¯R×ØÙڋ>ˆU
C.ʑˆ¯R×ØÙÚYëVEìí
D.ʑˆ¯î$“ïð‹>ˆU
,-g* + ñ{òjkI200lHó„An2019ooôS,-
¾¡\.WXIU600lHIU,•150lH ¡,•60lHÇ%Ʀ§60
lH.rstu~õ* + ñöM÷ø,-zXù=IZ>ù=I=>"€
úûAB„LMP,QE0RÜ&/011\.39lH
;<ù=Ip°üý
ò=IÐÑ#.25%þA,-;<ù=I
=I…Y‹>IU,•IUVE[\.&lH

,-2019ooÿ
526
450

45
!"#200
$%&'%50
()
"30+,-.
/1+

12.;<=>
?***@ABCDEF%1500
%100

300
G!200
%600
HI10%K
LM
H5%KNO
PQRS"#80+<=TUUV
25%,XMYZ[\U]^_`abcde
,<=.G!/1+

>;-“”150
500
TU
hi125
HI10%LM
GNO
j#klmno
p50&'%
201912q31r
,-stuvw“”`x
./1+

-2019>
526
2100

315
$I!"#300
%{$&'
%150
$!"#50
()"450
|}%
-#~200/€Y‚ƒabc„…1+†MK-.
/1:.
‡+
,
ˆ‰ŠKLMI‹LYŒIŽ/1
A.-<=‘,H’/“”•$–—˜™1I10%LM
B.š-<=LMI›œžŸI10%
C.[K %LMI¡¢€
‘,£¤<=>IG!
¥K¦§¨‚©%I50%€$Yª
>;<=“!««G!”¬x­®20
2019—,
<=160
¯°I10%+2019.,<=±!
I"/1+

17.²³´-20191q1r
?***@ABCDE#%1500
%100

300
G!400+2019—Rµ˜™200

”•˜™100+XMYZ[\U]^_`abcde
²³´-201912q31r
±!/1+

>A#¶
·-I#%10000
¸#¹º1
G!­®
8000+5000
PQ!"#2000
H¸10#»3
#I›œ¼R#~#/¦RS1+XMA-H’2019I10%LM

5%NO
†A-2019½“!««G!”¬xI
/1+

.;<=“!««G!”¬x¾®20
2019—,<
=160
¯°I10%
2019.,<=±!
I"/1+

ˆ¿`w
YmÀÁsÂ
ÀRµ'“ÄÅIŽ/1o
A.ǃÈÉʍËFÌ
B.ÍÎ"ÏÐ
”•˜™
D.ÍÎÌs
ÑÒÓ`ÔÕÖ/¸×ÖØÔÙÚw

ÛÜÝÛÜ$³ÞßÖOIŒÙÚ+ÓÔÒàÔÒ
áÔÒYÔâYT+1
ˆ¿`w
ãŠ
I
/1+
A.#%äå
INO
C.ÌI%
D.‘æƒçèé¡%êë
ˆ‰ŠF%Iv쌍I
/1+
A.F%Ž<=H’íîïMÝßÃÒðñòM
ÍÎÌ<=I%
B.F%Ž<=I
ó¬x
C.F%Žô-õö÷‰õöIø
D.F%I?@›œŽ<=ùúÝ#!Iûüý°
ˆ¿`‹LwŒI
/1+:.
A.#kI#¶›œŽ<=ùú#!Iûüý°
B.#k$iþÿ

C.

  
!

D.#
$#%&'
()*#
+,-./01234(567342%8
4.:3;<=>2?***@ABC?D(2019I9J1KLMN3;!O
P#%QRST
U(VUQRS+,012W1500YZ(>2?[\?]O195YZ(^_+,0
12`342ab(,cdefghi(5:3;jklmno(pqr
suv
%QRS']W1500YZ
%QRS']W1695YZ
C.:3;
L
P{]W1500YZ
D.:3;
L
P{]W1695YZ
|}=~€‚ƒ„o(pqrsuv
A.‚…†c(6ƒ‡2ˆ‚{l‰ƒ‡2Š](‹Œ“P”
B.)*~ƒ‘’“”=‡2Š](6‚…†8‡•](–Œ“…†”(
6f…†`P—]‹Œ“
P3˜TTP™”
C.~ƒ(š›œr$žŸ 
D.)*~ƒ‘’“¡=‡2Š](x6ƒ‡2Š]‹Œ“P”(6
‚…†8‡•](–Œ“…†”(6f—]–Œ“
P3˜TTP™”
6.‚…†c(¢£€Mklrsuv
A.
L
P
B.
P3˜
C.¤•3˜
D.¥¦§¨©
|«\o(k
P3˜¬­>Ÿ®¯rsuv
A.°±
&²¨©
B.³´¤•3˜
C.
P3˜>
P
D.#
$µ¶·
P]#%
|}=
P3˜ˆ¹†Lžº»„opqrsuv
A.
P3˜¼½¾¿
P™sP™u
B.¹†Lž¼½¾À=°±­ÁÂï
&¨©
C.
P3˜¾À=°±
&¨©
D.¹†LžÄÅ
P3˜ˆ¥¦§¨©
|}=¤•3˜„opqrsuv
A.¤•3˜WÆ°±67r}A1Dz¨©o³´˜È
'
;É°±¤•3˜ÄÅ1¤•3˜ˆÊˤ•3˜
C.1¤•3˜WÆ°±67k-ÌkÍ/³´¤•3˜
D.Êˤ•3˜WÆ°±67A1ÎÏDz¨©o³´¤•3˜
;2019I12J31KƒO5000Y(ч2O1Z(
P3˜sP™u
O1500YZ(¤•3˜O1500YZvÁÌkUÒ(A3;ÓԆ“~P3;ƒ
500Y‚(^1A3;6Ñ5ZÕ~ƒvdefghi(}=~€
‚P3;ƒklmnpqrsuv:.
A.‹Ö…†2500
–ÖÓԆ“2500
B.‹ÖP500

P3˜TTP™1500
¤•3˜500
–ÖÓԆ“2500
C.‹ÖP500

P3˜TTP™1500
¤•3˜500
–Ö…†2500
D.‹ÖP2500
–Ö…†2500
11.jr}¤•3˜ ׄoØÙrsuÚ
A.ÛÜÝÞ
B.>
P
C.
߬à&'¨
D.¬à¨©
|«\o(k›œr$žŠ]Ÿ á\rsuv
A.
߬àƒ¨
B.âã¦ä&'¨
C.°±¬­ÝÞ
D.#
$å

|«\o(<=°±¹†Lžrsuv
A.¬Ôƒ™L%
Dz¨©o³´1¤•3˜
C.Èl¥¦§¨©
ÌkÍ/Dz¨©o³´Êˤ•3˜
14.:3;2019II楦§¨©W300YZ(PI
&²¨©500YZ(6710%³´
1¤•3˜(675%³´Êˤ•3˜(âã¬à&'¨100YZ(5j„o(p
qrsuv
A.:3;I襦§¨©W625YZ
B.:3;Iè馧¨©W800YZ
C.:3;I襦§¨©W725YZ
D.:3;Iè馧¨©W700YZ
|«\o(kêë°±
L
P']¬­>Ÿ®¯rsu.
A.
P3˜>
P
B.ìíîï#

C.¤•3˜>
P
ðñ1

|}=
L
PòóÎÏ„opqrsuv
A.
L
PòóÎÏô#
$
ÎÏ-õÎÏ
B.
L
PòóÎÏWq1r$ö°±r$žo÷õ]ˆø`°±­ÁÂ
Íùúû
C.
L
PòóÎÏW°±[Ô¨©¦§-¨¦§ü:.
D.
L
PòóÎÏWq1r$ì²
½ýü
17.:õrþ3;ÿ





A.
B.!
C."#$%
D.!$%
18.'()$*
+2019,-./012!$*3456789:;
A.<=3>?***@12A
B3>?CDEF!
B.=12GH>#DIJEF!KDLEF!MN
C.!MN9OEF<PEFQRSTU
/.3TXNYZ>?CD,J12GH>#DIJEF!KD\
]^_!MN
19.`a!MNbb!MNcd
3
n%
,pij
D.qrDs!
wZxyz
A.{|}~yz
B.€"#$%
C.‚ƒij
D.=„…ghijklm8…"#$%
†‡ˆ‰Š‹ˆ‰ŒŠŽ‘:;ŒŠ’Š:;“1‚’Š”•–
‚9’Š9“‚—9–‚!˜Š™Y“‚]š‚.
q›zJqœeRhž›Ÿ  ›¡œž›¢q£¤
¥¦
2.§¨©$*8ª„…«5¬­®U—5¬¯°‡±²›‡³´µ¬›¶
5¬­®·N05¸8¹º»­®¼\NU8½8„9¾¿ÀS
3.¯y!Jqs!`aÁ!$%‡xyzwZÂQÃÄk`a

Ņ‡Æ`¶»<=Ç~¦ÈÉÊ˅N?\
]Ņ‡Æ`sHN?VW~¦ÈÉÊ˅N?9$¾<=ÇÌÍ
DsH
ÎÏСeR
cÑÒ{
vÐD9
s¯y!
6.()$*f3¶fÓÔÕև׶ØÙÖ¬<gMNk–ÀÚEF!
$%MN9OEF<P
s¼ÛÖ¬
˜
3ׇÔÕÖ¶ØÙÖ¬VWMNf<gMNk–ÀEF“!
$%bb!MN”
9.!$%ÞߐeR¯ij
10.À()$*5S{|˜àeR eRáâqãäUDI1å
!bæbÎ9Ó!MN
11.œZeRÁç¯èyé3i9\HÛê< ëìíkîï
3fÓÔÕև×<gMNkð–MND9Oð–ñò{|:.
!$%
13.{|!$%õÀ!MNÈ!MN‡höz‡{|}~******@ij‚ƒ5SJ
q›z{|÷ø
14."#$%õeR=Çú„…ghijFûü5ý,þÿ





15.!"#$%&'()*


16.,-&./0-1-%2345,6789:
;<=&


17.?,***@A&-&BCD,FGHIJK)*LMN

STUNVWX“ZG)*”TU5\]R“ZG)*”TUN
VWX“)*JK^^IJK)*”TU

`5“)*JK”TUabcTUd“IJK)*”bcTUeFfgN


&m(,Xmno5pqr#s7tNuvwx


yz&{|}~€~|‚ƒ5#^„…^„.†‡ˆ~‰A‚ƒ
€~Š
‹|ŒŽJ5|FJ‘5’|z“|z|”J


1.•–—#˜.a™š•
52019G›r#s7$œžaŸ
1
2019GGHIJK)*2600 ¡5Z–Z¢£
22000 ¡5
23000 ¡
2
2¥1¦52§¨©ª%«5¬<–­500 –5–®‘1¡5–¬<£¯24
¡5!"¬<X°±²³´µ¶·
3
12¥1¦5©–¸¨¹º»5.¼ ½¾Z–­600 –¿ÀÁ5–½¾£¯
23¡
4
2019G•Ãļ()*1000 ¡5!()*10%-&5!()*
5%
5
2019GG`•ÆǬȼ –)100 ¡
ÉʟË4†ÌÍ5ÎÏÐѐ$ÒÓ5JÔ½‚aÕÖ~
‚ƒ N×ØÙ ¡
ÚÛ

1
aÕÜ{5ÝÞßà•r#s7tN¬áuvwx

A.!()*10%,-&
B.äåsÆǬȼ –)100 ¡
C.!()*5%,
D.ÀÁZ–­600 –
2
2¥1¦5•Ò¬<–­,XZ^^–Z¢£ N2
 ¡
,
3
12¥1¦5•ÒÀÁè–Féêv2
 ¡

4
Ë4†ÌÍ52019GG`•IJK)*TUN2
 ¡

–—#˜.a™š“A”
ëìu‘í^îïíð5A2019G12¥—¬
á#$ñò…ó{͞aŸ
1
.WuZ1000 ¡ô
2
.õö500 ¡ô
3
,-&100 ¡5,50 ¡ô
4
ÆǬȼ –)600 ¡ô:.
5
Ò;\÷øùúûÍ^º5ü®£‘100 ¡5u‘íý{íN13 ¡5þIº»
nÿ

6

60

7300!"#$1"&'5"!)“
+,,-”/01234'16005
6789:;<"=>?***@ABCDE"FGHIJKL5
HMN
4OPQ
RS

1IJTUN"R;VWX
5
A.\3+]^=_`abcdef4^ghi
B.\3+kl_mnbcdego
\3+=_`abcdef4^ghi

y_mnbcdego

2{|}~€‚ƒ<„…"†‡ˆ‰Š)_q‹ŒVWX
5
A.8Ž‹Œ
…-100
18ƒ<100
B.8Ž‹Œ
…-113
18ƒ<100
‘’“,,‘^’
”U’4]•13
C.8–—˜™•100
18ƒ<100
D.8–—˜™•113
18ƒ<100
‘’“,,‘^’
”U’4]•13

3IJCA

_q‹Œ"VWX

A.‘qš›œe
4'60
B.‘qšhi…e
4'60
C.‘qš–—˜œš
4'60
D.‘qš***@A—œš
4'60

4IJC|A!Ÿ _qF¡N"VWX
o
A.8300
+,,-1200
18Ÿ 1500
B.81500
18Ÿ 1500
C.8300
–—˜™•1200
18Ÿ 1500
D.8Ÿ 1500
18300
+,,-1200

5;£¤U{A2019¦§–—y¨©ªX
5
:.
«>HM¬­G
,®OU¯°L
1.
±HM²D
±­G²³´
µ¶›š·"B¸|¹µ¶º»"¼¹º´
µ¶œ½¾¿'
›š,
ºÁ´
µ¶œ½¾XÂÃ^’"bÄ^’qšÅœ"ÆÇ‘^ÈŜ
=60000X1+13%
=67800

.
2.
±HM²C
±­G²{|Éț"›c›šÊ|@†ŜNËÌ4ÍF"‘Î
š“+,,-”/0"bįUCVW5
3.
±HM²D
±­G²ÅxÏy¨_^Èbcde¬Ð œef4"Ñ=_mŜ^È5
4.
±HM²C
±­G²Ò—"‘ÓÅԙÕ
42000¿'Ÿ šÖ
4"¯UA=
VW!Ÿ ·"‘Ó$×!ØqÙ$f4500qš"¯
UBÚ۟ Xbcde܂ÍF"җ^ȟ "mnҗbcd
ego"¯UD=VW5F¡ÝI8
Ì·8
8Ÿ 2000
18Þß à2000
!Ì·8
8500
+,,-1500
á+
-34'18001500"34âãägÝ=ãäg"åæ
çèäg\3+®éFêy¨ë
18Ÿ 2000
5.
±HM²A
±­G²Ýì™Õàí|$f4"b!Ÿ Ö$34îbäg
ï4¿'^È+,,-‹Œ"F¡ÝI8
8
#$X!Ø
18Ÿ 
#X!Ø
+,,-
ï4"ðñ
6.
±HM²A
±­G²¯UA,tuFêy·=¿Ö‹Œ"=_`a+v´^ghi¯
UB_m+go¯UCD_m+^È5
:.
±HM²C
±­G²¯UAäg+
-£-¯UBqš+
-£
-¯UCqšhi…e"=ò¬+¯UD+go5
8.
±HM²B
á­G²Îš“+,,-”/0
4=2000X3-2000X1-10-26=39645
9.
±HM²C
±­G²Ìó-vß_q‹Œ'8
8Þß à
18
+,,-
vß-qš+"¯UAÚÛvßBCôõ“"äg“+,
-”"¯UCVWö-£-
4=âÄ÷ø"‘³=â÷øÍFçèäg
“\3+”דéFêy¨”"¯UBÚÛvßùnàUqšÞß àú"
$qš"¯UDÚÛ5
10.
±HM²C
±­G²û›c›šµ¶üx
4=300+39=339
"ý·æ6>?^’"›šµ
¶þÿ


 A
!"#$%25%,&
'()*+=800X25%=200,
-./+339-200=1390,-.1*20*34.56C78A91:
;<=
>=?@A300
CDEFGGCDHIE0J6E+.39
K=()*200
*2GG*34139
11.
LMNOC
LPOQRS&TUVW+=526+450-200+30=8060,-.XYZ[2\*
2]H*^&TUV_`Habcdef&TUVW+
12.
LMNOC
LPOQghRSijklm=200+600X1-25%
-600X1-25%
X10%-600X1-25%

X5%-80=,-.
13.
LMNOD
LPO2019R12n31oQApqrs“Z[2”6vRS[+=150+500T25

X10%-50=,-.
14.
LMNOB
LPOMKRS&TUVW+=526+2100-300-50+450-200=25260,-.XYZ[
2\
Z[2]H*w&TUVW+xTef
:.
LMNOC
LPO;z
{R|ijklmTZ[0}R~ijklm[+7.€1XY‚
***@Z[2ƒ„dC…†ghR~ijklm‡;z
{R|Tˆ‰0}R~ijk
lm[+p.CŠ‹
{R|ˆ‰
XYZ[256CŒ
16.
LMNOA
LPO2019RRSQgh•jklm+=R~ijklm+*R(˜™lm+š
›]=20+160+0=1800,-.
17.
LMNOC
LPOžŸ 2019R12n31o•jklm=R~ijklm400-*R¤¥™
ˆ‰200+š›]0Z[2‹ˆ.100=3000,-.56C78
18.
LMNOB
LPOA2019R§“lmjkGGijklm”¨v[+=R~ijklm8000+
*R(˜™lm5000-ª«¤¬˜­l2000-(®¤¬­¯­l10000/10X3-XY‚@\
²³Z[25000X010%+5%.=72500,-.56B78
19.
LMNOC
LPO2019RRSQgh•jklm+=R~ijklm-20+*R(˜™lm
160+š›]0=1400,-.56C78
20.
LMNOC
LPO56A,H¶C)·¸\¹h)&
A\&TUVº„H¶‡56B,H
¶»¼˜\¹h½)¹h½)¾¿9H¶&TUV&
A\&TUVº„
H¶‡56C,def&TUVW+À&TUV_`bc‡56D,ÂA\&
TUVº„H¶
ÃÄÅ65ÆÇ
1.
LMNOABC
LPO&TUVȚÉÊj&T*̛ËÌ)VÄͼ)VÎÏÐ
()*0Ñ­*.̛UVÒÓÄ*2̛ËÌ)VÄÔ6ÕÄͼ)VÖ
×56DCÏØ“CÙÚÒÛÜ”¨v݁Àghpq
2.
LMNOABD
LPOÞß*àáâãäåâã
+}æâãäåâã8ç*&
56
Cd78
3.
LMNOABD
LPOè‚éê@­ë
ì(íÄîïAUÄðñÂìUÎ
ìòóô4õ

ö‚]÷øòóùA4
56Cd78
4.
LMNOBD
LPOžÀúêûüEýHIEJ6E+dþÿ


:Thedocumentwa