BG真人版

2020年注册会计师考试备考已经开始了，虽然2020年注会考试大纲目前还没有正式公布，但根据往年的注会考纲变化情况来看，各位注会考生完全是可以根据先进行一轮系统复习，再根据新大纲进行相应的备考调整。中公财经注会小编为各位考生准备了一份2020年CPA《会计》备考知识点及练习题，详情如下:

BG真人版duilianying、heyingqiyetouzizhangqiguquantouzidechushijiliang

duilianying、heyingqiyetouzizhangqiguquantouzidechushitouzichengben=fuchuduijiadegongyunjiazhi+zhijiexiangguanfeiyong。

【danxuanti】

BG真人版20×4nian2yue1ri，jiagongsiyizengfa1000wangubengongsiputonggugupiaoheyitaidaxingshebeiweiduijia，qudeyigongsi25%guquan。qizhong，suofaxingputonggumianzhiweimeigu1yuan，gongyunjiazhiweimeigu10yuan。weizengfagufen，jiagongsixiangzhengquanchengxiaojigoudengzhifuyongjinheshouxufei400wanyuan。yongzuoduijiadeshebeizhangmianjiazhiwei1000wanyuan，gongyunjiazhiwei1200wanyuan。dangri，yigongsikebianrenjingzichangongyunjiazhiwei40000wanyuan。jiadingjiagongsinenggouduiyigongsishijiazhongdayingxiang。bukaolvqitayinsu，jiagongsigaixiangzhangqiguquantouzidechushitouzichengbenshi( )wanyuan。

a.10 000

b.11 000

c.11 200

d.11 600

【daan】c。

BG真人版jiexi: jiagongsigaixiangzhangqiguquantouzidechushitouzichengben=1 000×10+1 200=11 200(wanyuan)。