2022年10月自考企业会计学试题及答案解析 .pdf

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1、vip 会员免费20XX年 10 月高等教育自学考试全国统一命题考试企业会计学试卷(课程代码 00055)本试卷共6 页，满分100 分考试时间150 分钟。考生答题注意事项：1本卷所有试题必须在答题卡上作答。答在试卷上无效试卷空白处和背面均可作草稿纸。2第一部分为选择题。必须对应试卷上的题号使用2B 铅笔将“答题卡”的相应代码涂黑。3第二部分为非选择题。必须注明大、小题号，使用05 毫米黑色字迹签字笔作答。4合理安排答题空间。超出答题区域无效。第一部分选择题(共 30 分)一、单项选择题(本大题共20 小题，每小题1 分，共 20 分)在每小题列出的四个备选项中只有一个是符合题目要求的，请将

2、其选出并将“答题卡”的相应代码涂黑。错涂、多涂或未涂均无分。1会计核算对象具体化为A账户B会计要素C财务报表D会计分录2企业应当按照交易或事项的经济实质进行会计确认、计量和报告，不应仅以交易或事项的法律形式为依据的信息质量特征是A重要性B谨慎性C可理解性D实质重于形式3企业日常经营活动中的资金收付、现金支取需开立的账户是A基本存款账户B专用存款账户C临时存款账户D一般存款账户4.交易性金融资产取得时发生的交易费用，应计入A财务费用B投资收益，C交易性金融资产D公允价值变动损益5某公司为增值税一般纳税人，销售产品价款10 000 元，增值税税额1 700 元，给予购货方的现金折扣条件为210、1

3、20、N30，总价法下应收账款的入账价值是A10 000 元B11 466 元C11 583 元D11 700 元6企业支付包装物押金，应借记豹会计科目是A应收账款B预付账款C应付账款D其他应收款720XX年 12 月 31 日，某公司结存的产品成本为135 000 元，可变现净值为130 000 元。该公司年末应计提的存货跌价准备是A0 元B.5 000 元C130 000 元D135 000 元8投资单位长期股权投资采用成本法核算，导致其投资收益发生增减变动的是A被投资单位实现净利润B被投资单位提取盈余公积C被投资单位其他权益变动D被投资单位宣告分派现金股利vip 会员免费9企业自营建造厂

4、房购入工程物资支付的增值税税额，应借记的会计科目是A原材料B管理费用C工程物资D应交税费1020XX年 3 月 1 日，某企业以720 万元购入一项专利权，合同规定使用年限8 年。2015 年年末，该专利权应摊销的金额是A67 5 万元B 72 万元C75 万元D90 万元11投资性房地产采用公允价值模式计量，期末公允价值与账面价值之间的差额，应计入A投资收益B营业外收入C其他业务收入D公允价值变动损益12下列项目中，不属于职工薪酬的是A工会经费B住房公积金C职工差旅费D职工教育经费13下列各项中，影响筹资活动产生现金流量的是A支付各项税费B借款收到的现金C销售商品收到的现金D出售固定资产收到

5、的现金14计提短期借款利息应贷记的会计科目是A应付利息B短期借款C应收利息D财务费用15下列项目中，属于长期应付款的是A应付股东的利润B应付债券的利息C应付融资租赁固定资产的租赁费D.应付经营租赁固定资产的租赁费16下列关于收入的说法不正确的是A收入可能表现为资产的增加B收入会导致所有者权益韵增加C收入表现为所有者投入资本的增加D收入是企业日常活动中形成的经济利益酶巷流入17下列资产负债表项目，根据总账余额直接填列的是A存货B应付票据C货币资金D应收账款18编制多步式利润表的第一步是A以利润总额为基础，计算净利润B以营业收入为基础，计算利润总额C以营业利润为基础，计算利润总额D以营业收入为基础

6、，计算营业利润19下列各项中，不通过其他货币资金账户核算的是A转账支票B外埠存款C银行本票存款D银行汇票存款20某企业采用应收账款余额百分比法核算坏账损失，坏账准备的提取比率为3。20XX年年末应收账款账户借方余额为700 000 元，计提坏账准备前，坏账准备账户贷方余额为2 000 元。该企业应补提的坏账准备的金额是A100 元B 2 000 元C2 100 元D4 100 元二、多项选择题(本大题共5 小题，每小题2 分，共 10 分)在每小题列出的五个备选项中至少有两个是符合题目要求的。请将其选出并将“答题卡”的相应代码涂黑。错涂、多涂、少涂或未涂均无分。文档编码:CG6R1X8Z7X3

7、 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10

8、 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文

9、档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7

10、X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V

11、10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D

12、3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8

13、Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3vip 会员免费21下列各项中，属于会计核算基本前提的有A会计主体B持续经营C公允价值D会计分期E历史成本22按照投资者的意图，投资可以分为A投资性房地产B长期股权投资C交易性金融资产D持有至到期投资E可供出售金融资产23下列各项中，属于所有者权益的有A盈余公积B.银行借款C未分配利润D投资者投

14、入的资本E直接计入所有者权益的利得和损失24下列各项中，属于产品成本计算的主要方法有A品种法B.分步法C分批法D定额比例法E约当产量法25下列指标中，反映企业偿债能力的有A速动比率B流动比率C资产负债率D存货周转率E销售净利率第二部分非选择题(共 70 分)三、简答题(本大题共4 小题，每小题5 分。共 20 分)26什么是会计主体?会计主体与法律主体的区别有哪些?27简述长期股权投资权益法及适用范围。28什么是期间费用?期间费用有哪些类别?29简述编制财务报表应遵循的基本要求。四、账务处理题(本大题共3 小题，每小题10 分。共 30 分)30甲公司为增值税一般纳税人，原材料采用计划成本法核

15、算。20XX年 12 月 1 日，原材料的计划成本80 000 元，材料成本差异借方余额1780 元。12 月发生业务如下：(1)12 月 15 日，购入A 材料，取得增值税专用发票注明价款59 900 元，增值税税额10 183元，已用银行存款支付全部款项，A材料尚未到达。(2)12 月 25 日，上述A 材料验收入库，计划成本60000 元。(3)本月发出 A 材料的计划成本70 000 元，全部用于产品生产。要求：(1)编制 12 月 15 日购入 A 材料的会计分录；(2)编制 12 月 25 日 A 材料验收入库的会计分录；(3)编制本月发出A 材料的会计分录；(4)计算本月材料成本

16、差异率及发出A 材料应负担的成本差异，并编制会计分录。31乙公司为增值税一般纳税人，20XX年 12 月发生以下经济业务：(1)10 日，销售给A 公司商品一批。价目表上的商品售价200 000 元。由于 A 公司是成批购入，所以乙公司提供5的商业折扣。乙公司已将发票账单等交付A 公司，款项尚未收到。该批商品的实际成本150 000 元。(2)11 日，上月销售给B 公司商品一批，货款未收。B公司在验收时发现商品质量未达到合同标准。经协商，乙公司在价格上给予10的折让，该批商品价文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3

17、HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10

18、ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档

19、编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X

20、3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V1

21、0 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3

22、文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z

23、7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3vip 会员免费款 100 000 元，增值税税额17 000 元。按规定发生的销售折让允许抵减当期增值税税额。(3)18 日，采用预收货款方式销售给C公司商品一批，预收货款150 000 元，存入银行。要求：(1)编制 12 月 10 日销售商品并结转成本的会计分录；(2)编制 12 月 11 日商品销售折让的会计分录；(3)编制 12 月 18 日预收货款的会计分录。32丙

24、公司 20XX年 1 月 1 日为建造仓库向银行借款6 000 000 元，年利率为9、期限2 年，到期一次还本付息，仓库建造期一年，于20XX年年末达到预定可使用状态。丙公司于20XX年 12 月 31 日还清本息。要求：(1)编制 20XX年 1 月 1 日取得银行借款的会计分录；(2)编制 20XX年 12 月 31 日计提银行借款利息的会计分录；(3)编制 20XX年 12 月 31 日计提银行借款利息的会计分录；(4)编制 20XX年 12 月 31 日还清本息的会计分录。五、计算分析题(本大题共2 小题。每小题10 分，共 20 分)3320XX年 1 月 1 日，丁公司购入某公司

25、同日发行的3 年期债券，债券面值 200000 元，票面利率 10，每年付息一次，到期一次还本。该债券的购入价格为210 200 元，以银行存款支付。初始投资时的实际利率为8。要求：(1)计算该债券投资20XX年未应收利息；(2)计算该债券投资20XX年利息收入；(3)计算该债券投资20XX年利息调整的摊销额；(4)分析说明 20XX年利息调整摊销额对债券投资账面价值的影响。34戊公司于20XX年年末出售一栋厂房，原值为 1 000 万元，预计净残值率为4，预计使用年限为20 年，采用直线法计提折旧，该厂房已使用3 年。该厂房售价500 万元，支付清理费用20 万元。假定不考虑相关税费。要求：

26、(1)计算 20XX年应计提的折旧额；(2)计算 20XX年年末该厂房出售前的账面价值；(3)计算该厂房的处置损失或收益；(4)分析该业务对资产负债表中固定资产项目的影响：(5)分析说明处置损益对利润总额的影响。(上述计算均以万元为单位)文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3

27、HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10

28、ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档

29、编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X

30、3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V1

31、0 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3

32、文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3vip 会员免费文档编码:

33、CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 H

34、H7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 Z

35、F2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编

36、码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3

37、 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10

38、 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文

39、档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3vip 会员免费文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:C

40、G6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH

41、7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF

42、2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码

43、:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3

44、HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10

45、ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档

46、编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3vip 会员免费文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG

47、6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7

48、J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2

49、B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:

50、CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 HH7J4Y4S5V10 ZF2B6I5V6D3文档编码:CG6R1X8Z7X3 H