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1、判断题(所属课程：企业会计准则通用分类标准2015讲解)1.在 2015 版企业会计准则通用分类标准中，行业扩展分类标准被整合到通用分类标准中，作为通用分类标准的行业模块。A、对B、错正确答案：A判断题(所属课程：企业会计准则通用分类标准2015讲解)2.2015版企业会计准则通用分类标准中，以每一项企业会计准则具体准则为基础，组织文件结构，称为逐项准则法。A、对B、错正确答案：A判断题(所属课程：会计档案管理办法2015解读)3.根据 2015 版会计档案管理办法，单位从外部接收的电子会计资料附有符合中华人民共和国电子签名法规定的电子签名的，即可仅以电子形式归档保存，形成电子会计档案。A、对
2、B、错正确答案：B判断题(所属课程：会计档案管理办法2015解读)4.2015版会计档案管理办法规定：单位应当加强会计档案管理工作，建立和完善会计档案的收集、整理、保管、利用和鉴定销毁等管理制度。A、对错B、正确答案：A判断题(所属课程：玩转 EXCEL 函数)5.在 EXCEL 中，计算一组数值的净现值只能通过NPV 函数。A、对B、错正确答案：B判断题(所属课程：玩转 EXCEL 函数)6.PV 函数的功能是计算复利现值和年金现值。A、对B、错正确答案：A判断题(所属课程：现金流量表的编制与分析)7.资产负债表的“货币资金”等同于现金流量表的“现金及现金等价物”。A、对B、错正确答案：B判
3、断题(所属课程：现金流量表的编制与分析)8.从银行提取备用金，涉及现金的增加及减少，应在现金流量表中反映。A、对B、错正确答案：B文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5
4、X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF
5、8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z1
6、0文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10
7、Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9
8、L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 H
9、M1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10
10、Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10判断题(所属课程：企业会计准则通用分类标准2015讲解)9.2015版企业会计准则通用分类标准中，元素名称（element name）以元素的中文标准标签为基础确定。A、对B、错正确答案：B判断题(所属课程：玩转 EXCEL 函数)10.使用 EXCEL 处理数据的方式与手工一致。A、对B、错正确答案：B单选题(所属课程：企业会计准则通用分类标准2015讲解)11.2014版国际财务报告准则分类标准元素的变化不包括（）。A、元素新增B、元素废
11、弃C、元素关系修改D、元素属性修改正确答案：C单选题(所属课程：企业会计准则通用分类标准2015讲解)12.截至 2016 年 4 月，我国可扩展商业报告语言(XBRL)技术规范国标文件有（）个。文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W
12、9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5
13、HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X1
14、0Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档
15、编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M
16、7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10
17、 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P
18、4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10A、1 B、2 C、3 D、4 正确答案：D单选题(所属课程：企业会计准则通用分类标准2015讲解)13.在扩展通用分类标准时，不能为（）创建扩展链接角色。只允许为列报、计算和定义链接库创建ELR。A、列报链接库B、计算链接库C、标签链接库D、定义链接库正确答案：C单选题(所属课程：会计档案管理办法2015解读)14.2015版会计档案管理办法中规定，单位的（）负责管理本单位的
19、会计档案。A、档案机构B、档案管理机构文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5
20、 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X
21、10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文
22、档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7
23、M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L1
24、0 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1
25、P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1
26、P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10C、档案工作人员所属机构D、会计机构正确答案：B单选题(所属课程：会计档案管理办法2015解读)15.根据 2015 版会计档案管理办法，不需要归档的会计资料是（）。A、会计资料保管清册B、会计档案移交清册C、会计档案保管清册D、会计档案销毁清册正确答案：A单选题(所属课程：会计档案管理办法2015解读)16.下列会计档案电子化条件中，（）是要确保电子会计档案的真实。A、形成的电子会计资料来源真实有效，由计算机等电子设备形成和传输B、采取有效措施，防止电子会计档案被篡改C、建立电子会计档案备份制度，能够有效防范自然灾害、意外事故和人
27、为破坏的影响D、形成的电子会计资料不属于具有永久保存价值或者其他重要保存价值的会计档案正确答案：A单选题(所属课程：玩转 EXCEL 函数)文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X1
28、0Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档
29、编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M
30、7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10
31、 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P
32、4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P
33、5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:C
34、F8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z1017.利用 EXCEL 的（）可以求最优解。A、模拟运算表B、规划求解C、数据有效性D、单变量求解正确答案：B单选题(所属课程：玩转 EXCEL 函数)18.在 HLOOKUP(lookup_value,table_array,row_index_num,range_lookup)中，当 range_lookup为 false 时，要求（）。A、table_array 不必按第一行进行排序B、table_array 必须按第一行进行
35、排升序C、table_array 必须按第一行进行排降序D、table_array 按任一行排序即可正确答案：A单选题(所属课程：玩转 EXCEL 函数)19.在 VLOOKUP(lookup_value,table_array,row_index_num,range_lookup)中，当 range_lookup为 false 时，要求（）。A、table_array 不必按第一列进行排序B、table_array 必须按第一列进行排升序文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX1
36、0Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W
37、9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5
38、HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X1
39、0Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档
40、编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M
41、7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10
42、 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10C、table_array 必须按第一列进行排降序D、table_array 按任一列排序即可正确答案：A单选题(所属课程：现金流量
43、表的编制与分析)20.下列各项现金流出中，不属于投资活动现金流量的有()。A、购买固定资产B、购买无形资产C、收到应收账款D、对外股权投资正确答案：C单选题(所属课程：现金流量表的编制与分析)21.编制现金流量表调整分录时，()科目不在“销售商品提供劳务收到的现金”中反映。A、主营业务收入B、应交税费应交增值税（销项）C、应交税费应交增值税（进项）D、应收账款正确答案：C单选题(所属课程：现金流量表的编制与分析)文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码
44、:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U
45、6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 Z
46、X10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X
47、7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X
48、5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8
49、X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10
50、文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z10文档编码:CF8X10Y1P5X5 HM1P4X7W9L10 ZX10Q7M7U6Z1022.下列各项中，应作为现金流量表中经营活动产生的现金流量的有()。A、接受其他企业捐赠的现金B、取得短期股票投资而支付的现金C、取得长期股权投资而支付的手续费