中级会计实务章节练习题整理汇总中级会计实务章节练习题整理汇总.......................................................................................1第一章总论........................................................6一、单项选择题.........................................................................................................................6二、多项选择题.........................................................................................................................8三、判断题..................................................................................................................................10参考答案..............................................................10一、单项选择题.........................................................................................................................10二、多项选择题.........................................................................................................................12三、判断题..................................................................................................................................13第二章存货........................................................14一、单项选择题.........................................................................................................................14二、多项选择题.........................................................................................................................17三、判断题..................................................................................................................................18四、计算题..................................................................................................................................19参考答案..............................................................19一、单项选择题.........................................................................................................................20二、多项选择题.........................................................................................................................22三、判断题..................................................................................................................................23四、计算题..................................................................................................................................23第三章固定资产......................................................25一、单项选择题.........................................................................................................................25二、多项选择题.........................................................................................................................29三、判断题..................................................................................................................................32四、计算题..................................................................................................................................34参考答案..............................................................35一、单项选择题.........................................................................................................................35二、多项选择题.............................................................................................................