学习情境二掌握记账的基本方法一、单项选择题1.A2.B3.B4.D5.C6.D7.B8.B9.B10.B11.C12.B13.C14.D15.C16.D17.A18.B19.A20.B21.A22.B23.A24.B25.B26.A27.A28.D29.A30.B31.D32.B33.C34.B35.B36.B37.B38.C39.B40.B41.B42.A43.B44.B45.C46.D47.D48.D49.A50.C51.A52.A53.A54.A55.B56.D57.A58.D59.C60.C61.B62.C63.C64.C65.B66.C67.A68.C69.B70.D71.C72.B73.C74.D75.D76.B77.C78.D79.D80.B81.A82.C83.A84.A85,.C86.C87.C88.B89.C90.A二、多项选择题1.ABCD2.ABC3.ABCD4.ABD5.ABD6.ABC7.ACD8.AB9.ABC10.ABC11.BCD12.ABC13.AB14.ABC15.AD16.ABCD17.ABC18.AB19.ABC20.ABC21AB22.ABC23.ABCD24.AB25.AB26.AD27.ACD28.ABC29.ABCD30.BC31.BCD32.ABCD33ABCD34.BC35ABD36.BD37.ABCD38.ACD39.ABCD40.CD41.AC42.ABC43.ABD44.BCD45.AD46.ABCD47.ABCD48.ABCD49.ABCD50.ABD51.ABC52.ABCD53.ACD54.AB55.AC56.ABCD57.AD58.ABD59.BCD60.ABCD三、判断题1.对2.错3.对4.错5.错6.对7.对8对9错10.对11.错12.对13.对14.错15.错16.对17.对18.对19.错20对21对22.错23.对24.对25.对26.错27.错28.错29.错30.对31.对32.对33.对34.错35.对36.错37.错38.错39.错40.错41.对42.错43.对44.错45.错46.错47.错48.错49.错50.错51.对52.错53.错54.错55.错56.对57.对58.对59.对60.错四、技能训练训练一至训练二十答案略训练二十一表-27账户资料表账户名称期初余额本期发生额期末余额借方贷方借方贷方借方贷方资产：库存现金50001000060009000银行存款2900003800082000246000应收账款95000250004000080000原材料60000165000122000103000固定资产1000006400022000142000负债：短期借款170000——170000应付账款80000830003300030000所有者权益实收资本300000—80000380000合计550000550000385000385000580000580000训练二十二答案略
