2014年注冊稅務師考試答案：稅收相關法律(網(wǎng)友版)

1-10:CDAAC,ADBDC;
    11-20:CDACC,DCADB;
    21-30:ABCBC,CACCB;
    31-40DCBCD,BDAAD;
    

41:BCD,42DE,43DE,44AE,45CD,46AC,47AD,48ED,
    

49AB,50DE;51BC,52,CD,53,ADE,54CDE,55AC,56BC,
    

57CDE,58CE,59ACD,60BDE;61CE,62AB,63,BCE,64AB,
    

65CE,66ABD,67ADE,68ABCD,69BD,70BD;
    

71A,72E73ADE,74A;75BCDE,76E,77CD,78B;
    79A,80D,81A,82AE,83B,84E,85B,86B;87B,88E,89AD,90C
    

BBBAC DABDC CDDCC DCADB CCCBC CACDA BCBAC BCADD
    

41-50： BC DE BE AE BC AC AD DE BD BDE
    

51-60： BC CD AE BCD AC ABD CD AC AC BDE
    

61-70： BCE BC BCD BD CE BCD CE ACE DE BD
    

70-90 D,CE,A,B,CE,C,CDE,B,D,BC,BE,C,BE,E,A,B,B,C,AD,C
    

cadac bacdc cdacc dcadb bccbc cacab acbad bdcad
    

BC DE BE AE BC ACD BD CE CD BDE
    

BC CD ADE ACDE ABC BD CDE AC AC BDE
    

BCE ABC ABC AB CE BDE ADE ABE BCD BD
    

1-5 BC DE BE AC ACD
    

6-10 AD AD ADE CD BDE
    

11-15 BC ACD ADE BCDE ABC
    

16-20 AC BCDE AC AC BDE
    

21-25 BCDE BC BCD AB CE
    

26-30 BCD DE ACE BC BD
    

1、AB E AE E
    

2、CE E BC B
    

3、C CE B AE
    

4、BD E BC B
    

5、B E ACD BCE
    

1C 2 B 3 C 4 A 5 C 6 D 7 A 8 C 9 D 10 C
    

11 C 12 D 13 A 14 C 15 C 16 D 17 C 18 A 19 C 20 C
    

21B 22 C 23 C 24B 25 C 26 C 27 A 28 C 29 A 30 B
    

31 B 32 C 33 B 34 A 35D 36B 37 D 38 D 39 A 40 D
    

41 CD 42 DE 43 BE 44 A E 45 A C D 46 A C 47 DE 48 AE 49 CD 50 BDE 51 BC 52 CD 53 ADE
    

54 ABE 55 AC 56 AC 57 C D 58 AB 59 ACD 60 BDE 61 AE 62 BCE 63 BCD 64 AB 65CE 66BC 67 AE 68 ACE 69 BE 70 CD
    

綜合題
    

71 A 72 E 73 A 74 B 75 C 76 E 77 CE 78 B 79 D 80 BC 81 B 82 A 83 B 84 CE 85 B 86B 87A 88E 89 AD 90 CE
    

1-10:CBDAC DACDC 11-20:CDCCC DCADB 21-30:CCCBC DBCAA 31-40:DCBAC BDAAD
    

41-50：BC DE BE AE BCD AB AD E AD BDE
    51-60: BC CD ADE CD AB AC BCD AC ACD BDE 
    61-70:BE ABC BC AB CE BCD AE ACE BCD BD
    

71-80：A E A E BE E C B A C
    81-90:B E D E B B A E AD C
    

CADAC DACDC CDDCC
    ACADC BCCBC DACAA
    DCBCD BDCCD
    

1-5:BC DE BE AE ACD
    

6-10:AC AD DE CD BD
    

11-15:BC CD ADE CDE ABC
    

16-20:AC CD AC AC BDE
    

21-25:BE BCE BCD AB CE
    

26-30:BCD AE ABC BDE BD
    

案例1： A C AE A
    

案例2： CE D BCE B
    

案例3：C CD B AC
    

案例4： BDE E A D
    

案例5： B DE ABD C