| 1 | A | A | C | B | C | C | c | C | A | C |
| 2 | C | C | C | C | C | C | c | C | C | C |
| 3 | C | C | C | C | C | C | c | C | C | C |
| 4 | B | B | A | C | A | A | a | A | A | A |
| 5 | D | D | D | D | D | D | d | D | D | D |
| 6 | C | C | C | D | C | D | c | A | C | D |
| 7 | C | C | C | C | C | C | c | C | C | C |
| 8 | B | B | B | B | B | B | b | B | B | B |
| 9 | B | B | B | B | B | B | b | B | B | B |
| 10 | A | A | D | D | D | D | a | D | A | D |
| 11 | D | D | C | D | C | D | a | D | D | D |
| 12 | B | B | B | B | B | B | b | B | B | B |
| 13 | C | C | B | C | B | B | c | B | B | B |
| 14 | D | D | C | C | C | C | b | C | A | A |
| 15 | C | C | C | C | C | C | c | C | B | B |
| 16 | B | B | C | A | C | C | c | C | A | A |
| 17 | C | C | B | B | B | B | a | B | C | C |
| 18 | C | C | C | C | C | C | c | C | C | C |
| 19 | D | D | D | B | B | D | c | C | B | B |
| 20 | B | B | B | B | B | B | b | B | B | B |
| 21 | A | A | C | B | B | C | c | C | A | C |
| 22 | C | C | C | C | C | C | a | C | C | C |
| 23 | C | C | D | D | D | D | b | D | B | D |
| 24 | C | C | C | C | C | C | c | C | C | C |
| 25 | C | C | C | D | D | C | c | C | D | C |
| 26 | B | B | B | B | B | B | b | B | B | B |
| 27 | D | D | D | D | D | D | d | D | D | D |
| 28 | B | B | A | B | B | B | b | B | B | B |
| 29 | D | D | D | D | D | D | d | D | D | D |
| 30 | B | B | B | B | B | B | b | B | B | B |
| 31 | B | B | B | B | C | B | b | B | B | b |
| 32 | C | C | C | C | C | C | c | C | C | c |
| 33 | D | D | A | D | D | D | a | B | D | a |
| 34 | A | A | A | A | A | A | a | A | A | a |
| 35 | C | C | C | C | C | C | c | C | C | c |
| 36 | C | C | B | B | B | B | b | C | B | b |
| 37 | D | D | D | B | D | D | d | B | B | d |
| 38 | B | B | B | B | A | B | b | B | B | b |
| 39 | C | C | C | C | C | C | c | C | C | c |
| 40 | D | D | D | D | D | D | d | C | D | d |
| 41 | ACD | ACD | AD | ACD | ACD | ad | ACD | ACD | ABC | |
| 42 | CDE | CDE | CDE | ACDE | ACDE | de | CD | DE | ACDE | |
| 43 | BCD | BCD | BCD | BCD | BCD | bc | BCE | BCD | CDE | |
| 44 | AC | ABC | ABC | ABC | bc | BCD | BC | ABC | ||
| 45 | D | BD | BDE | BDE | de | AC | BD | CD | ||
| 46 | AB | AD | AB | ABD | ABD | abd | ABD | ABD | AD | |
| 47 | AD | AD | A | AD | AD | ade | AD | AC | AB | |
| 48 | ACD | ACD | ACD | ACD | AD | acd | ACD | ACD | ACD | |
| 49 | AD | AB | AB | AB | ab | AB | ABC | AB | ||
| 50 | ABC | ABC | ABC | ABC | ABCD | abcd | ABC | ABC | ABCD | |
| 51 | ABD | ABD | ABD | ABD | ABD | abd | ABD | ABD | ABD | |
| 52 | BD | BD | BDE | BD | BD | bd | BD | BD | BD | |
| 53 | BDE | ABDE | BDE | ABCD | ABD | abcd | ABDE | ACD | ABCD | |
| 54 | BCDE | DE | BCDE | CDE | CDE | cde | ACE | CDE | CD | |
| 55 | AE | ABE | ABE | ABE | abe | ABE | ABE | ABE | ||
| 56 | BD | BD | BD | BD | BD | abd | ABD | ABD | ABD | |
| 57 | ABCD | ABCD | ABCD | CD | ABCD | bcd | ACD | ACD | ABCD | |
| 58 | DE | ADE | ADE | ADE | ade | ADE | DE | DE | ||
| 59 | ACD | ACD | ACD | ACD | ACD | acd | ABCD | ACD | ACD | |
| 60 | BE | ABC | ABC | BC | ac | BC | B | BCE | ||
| 61 | BCE | BCE | BC | BCE | BCE | bce | BCE | BC | BCE | |
| 62 | BCD | BCD | ABC | BCD | BCD | bcd | CD | BCD | BD | |
| 63 | ABCE | ABCE | ABCE | ABCE | ABCE | bce | ABC | CE | ABC | |
| 64 | ACD | ACD | ACD | ACD | ACDE | acd | CD | ACD | ACD | |
| 65 | ABC | ABC | ABC | ABC | ABC | bc | ABC | AC | ABC | |
| 66 | AE | AE | ACE | ACE | ACE | ae | AE | AE | AE | |
| 67 | AD | ACD | ACD | ACD | acd | ACD | ACD | ACD | ||
| 68 | AB | ABCD | ABD | BCD | abcd | ABCD | AB | BCD | ||
| 69 | CD | CD | CD | CD | CD | cd | CD | CD | CD | |
| 70 | AC | AC | AC | BC | abc | ACE | CE | CD | ||
| 71 | D | D | D | D | D | D | D | D | ||
| 72 | C | C | C | C | C | B | C | C | ||
| 73 | D | D | D | D | D | C | D | D | ||
| 74 | C | B | B | B | C | A | B | |||
| 75 | C | C | C | C | B | C | D | |||
| 76 | B | C | C | B | D | C | C | |||
| 77 | C | C | C | C | D | C | A | B | ||
| 78 | D | D | D | D | D | D | D | D | ||
| 79 | AB | AB | AB | B | B | B | B | AB | ||
| 80 | ABC | ABC | ABC | AC | AC | ABC | ABC | |||
| 81 | C | B | B | B | C | B | B | |||
| 82 | B | B | B | B | B | B | B | B | ||
| 83 | BD | BD | BD | D | C | D | BD | BD | ||
| 84 | ACD | ACD | AC | AC | AD | ACD | AD | BD | ||
| 85 | A | A | A | C | A | C | A | C | ||
| 86 | B | B | B | B | B | B | B | B | ||
| 87 | D | D | D | D | B | A | D | |||
| 88 | B | B | D | D | B | C | A | B | ||
| 89 | A | A | D | A | D | C | A | B | ||
| 90 | B | B | D | D | A | C | A | B |
网友心声: 我觉得财务与会计多选题出得还是有点偏了~~~上天保佑可以通过，哈哈~~
网友心声: 今年财务与会计难度不大， 我提早半个小时交卷， 估分100以上。
网友心声:出会计调整和递延所得税题就是注税财会这科的最高境界了，有难度的。
网友心声:计算题还好，不是很难。综合题完全不够时间看
网友心声:计算量好大，时间有点来不及
网友心声:后面的计算综合太难了，特别是综合，简直就是蒙的，没时间仔细计算
网友心声:感觉还好吧，不难，但有个别题目就是算不出他给的答案，浪费了一点时间，感觉题目出的确实有错的（单选感觉有2道），怪不得不敢像注会似的公布题目！不过及格没有任何问题！
网友心声:感觉单选不难，多选题有不少陷阱，而且更侧重理论和实务判断相结合考察，计算和综合略微恶心点儿，还是时间短熟练程度不够，答不完题
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