2025年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》會(huì)計(jì)差錯(cuò)更正綜合訓(xùn)練試題卷考試時(shí)間：______分鐘總分：______分姓名：______一、單項(xiàng)選擇題要求：在每小題給出的四個(gè)選項(xiàng)中，只有一個(gè)選項(xiàng)是符合題意的，請(qǐng)選出正確答案。1.企業(yè)在編制財(cái)務(wù)報(bào)表時(shí)，下列哪項(xiàng)不屬于會(huì)計(jì)差錯(cuò)？A.計(jì)算錯(cuò)誤B.披露錯(cuò)誤C.判斷錯(cuò)誤D.估計(jì)錯(cuò)誤2.下列關(guān)于會(huì)計(jì)差錯(cuò)更正方法的說法，正確的是：A.發(fā)現(xiàn)前期重大會(huì)計(jì)差錯(cuò)，應(yīng)采用直接法進(jìn)行更正B.發(fā)現(xiàn)前期重大會(huì)計(jì)差錯(cuò)，應(yīng)采用追溯調(diào)整法進(jìn)行更正C.發(fā)現(xiàn)前期非重大會(huì)計(jì)差錯(cuò)，應(yīng)采用直接法進(jìn)行更正D.發(fā)現(xiàn)前期非重大會(huì)計(jì)差錯(cuò)，應(yīng)采用追溯調(diào)整法進(jìn)行更正3.下列關(guān)于會(huì)計(jì)差錯(cuò)更正披露的說法，正確的是：A.企業(yè)應(yīng)將所有會(huì)計(jì)差錯(cuò)更正情況在財(cái)務(wù)報(bào)表附注中進(jìn)行披露B.企業(yè)只需披露重大會(huì)計(jì)差錯(cuò)更正情況C.企業(yè)只需披露非重大會(huì)計(jì)差錯(cuò)更正情況D.企業(yè)只需披露前期會(huì)計(jì)差錯(cuò)更正情況4.下列關(guān)于會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)處理的說法，正確的是：A.重大會(huì)計(jì)差錯(cuò)更正應(yīng)調(diào)整期初留存收益B.非重大會(huì)計(jì)差錯(cuò)更正應(yīng)調(diào)整當(dāng)期損益C.會(huì)計(jì)差錯(cuò)更正應(yīng)調(diào)整利潤表項(xiàng)目D.會(huì)計(jì)差錯(cuò)更正應(yīng)調(diào)整資產(chǎn)負(fù)債表項(xiàng)目5.下列關(guān)于會(huì)計(jì)差錯(cuò)更正審計(jì)的說法，正確的是：A.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的披露進(jìn)行審計(jì)B.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理進(jìn)行審計(jì)C.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的更正方法進(jìn)行審計(jì)D.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的審計(jì)意見進(jìn)行審計(jì)6.下列關(guān)于會(huì)計(jì)差錯(cuò)更正責(zé)任的說法，正確的是：A.企業(yè)負(fù)責(zé)人應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任B.企業(yè)財(cái)務(wù)負(fù)責(zé)人應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任C.企業(yè)會(huì)計(jì)人員應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任D.企業(yè)審計(jì)師應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任7.下列關(guān)于會(huì)計(jì)差錯(cuò)更正期限的說法，正確的是：A.企業(yè)應(yīng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的12個(gè)月內(nèi)進(jìn)行更正B.企業(yè)應(yīng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的6個(gè)月內(nèi)進(jìn)行更正C.企業(yè)應(yīng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的3個(gè)月內(nèi)進(jìn)行更正D.企業(yè)應(yīng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的1個(gè)月內(nèi)進(jìn)行更正8.下列關(guān)于會(huì)計(jì)差錯(cuò)更正證據(jù)的說法，正確的是：A.企業(yè)應(yīng)保留會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)B.企業(yè)無需保留會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)C.企業(yè)應(yīng)將會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)歸檔D.企業(yè)應(yīng)將會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)銷毀9.下列關(guān)于會(huì)計(jì)差錯(cuò)更正報(bào)告的說法，正確的是：A.企業(yè)應(yīng)向股東會(huì)報(bào)告會(huì)計(jì)差錯(cuò)更正情況B.企業(yè)應(yīng)向董事會(huì)報(bào)告會(huì)計(jì)差錯(cuò)更正情況C.企業(yè)應(yīng)向?qū)徲?jì)師報(bào)告會(huì)計(jì)差錯(cuò)更正情況D.企業(yè)應(yīng)向稅務(wù)局報(bào)告會(huì)計(jì)差錯(cuò)更正情況10.下列關(guān)于會(huì)計(jì)差錯(cuò)更正處罰的說法，正確的是：A.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)受到處罰B.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)，企業(yè)無需受到處罰C.發(fā)現(xiàn)重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)受到處罰D.發(fā)現(xiàn)非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)受到處罰二、多項(xiàng)選擇題要求：在每小題給出的四個(gè)選項(xiàng)中，有兩個(gè)或兩個(gè)以上選項(xiàng)是符合題意的，請(qǐng)選出正確答案。1.會(huì)計(jì)差錯(cuò)主要包括以下哪些情況？A.計(jì)算錯(cuò)誤B.披露錯(cuò)誤C.判斷錯(cuò)誤D.估計(jì)錯(cuò)誤E.技術(shù)錯(cuò)誤2.會(huì)計(jì)差錯(cuò)更正的方法包括以下哪些？A.直接法B.追溯調(diào)整法C.重編法D.滾動(dòng)法E.按比例法3.會(huì)計(jì)差錯(cuò)更正披露的內(nèi)容包括以下哪些？A.會(huì)計(jì)差錯(cuò)更正情況B.會(huì)計(jì)差錯(cuò)更正原因C.會(huì)計(jì)差錯(cuò)更正方法D.會(huì)計(jì)差錯(cuò)更正影響E.會(huì)計(jì)差錯(cuò)更正責(zé)任4.會(huì)計(jì)差錯(cuò)更正會(huì)計(jì)處理包括以下哪些？A.調(diào)整期初留存收益B.調(diào)整當(dāng)期損益C.調(diào)整利潤表項(xiàng)目D.調(diào)整資產(chǎn)負(fù)債表項(xiàng)目E.調(diào)整現(xiàn)金流量表項(xiàng)目5.會(huì)計(jì)差錯(cuò)更正審計(jì)主要包括以下哪些方面？A.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的披露進(jìn)行審計(jì)B.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理進(jìn)行審計(jì)C.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的更正方法進(jìn)行審計(jì)D.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的審計(jì)意見進(jìn)行審計(jì)E.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策進(jìn)行審計(jì)6.會(huì)計(jì)差錯(cuò)更正責(zé)任包括以下哪些？A.企業(yè)負(fù)責(zé)人應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任B.企業(yè)財(cái)務(wù)負(fù)責(zé)人應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任C.企業(yè)會(huì)計(jì)人員應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任D.企業(yè)審計(jì)師應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任E.企業(yè)股東應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任7.會(huì)計(jì)差錯(cuò)更正期限包括以下哪些？A.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的12個(gè)月內(nèi)進(jìn)行更正B.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的6個(gè)月內(nèi)進(jìn)行更正C.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的3個(gè)月內(nèi)進(jìn)行更正D.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的1個(gè)月內(nèi)進(jìn)行更正E.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的2個(gè)月內(nèi)進(jìn)行更正8.會(huì)計(jì)差錯(cuò)更正證據(jù)包括以下哪些？A.會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)B.會(huì)計(jì)差錯(cuò)更正的證明文件C.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證D.會(huì)計(jì)差錯(cuò)更正的審計(jì)報(bào)告E.會(huì)計(jì)差錯(cuò)更正的財(cái)務(wù)報(bào)表9.會(huì)計(jì)差錯(cuò)更正報(bào)告包括以下哪些？A.向股東會(huì)報(bào)告會(huì)計(jì)差錯(cuò)更正情況B.向董事會(huì)報(bào)告會(huì)計(jì)差錯(cuò)更正情況C.向?qū)徲?jì)師報(bào)告會(huì)計(jì)差錯(cuò)更正情況D.向稅務(wù)局報(bào)告會(huì)計(jì)差錯(cuò)更正情況E.向監(jiān)管部門報(bào)告會(huì)計(jì)差錯(cuò)更正情況10.會(huì)計(jì)差錯(cuò)更正處罰包括以下哪些？A.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)受到處罰B.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)，企業(yè)無需受到處罰C.發(fā)現(xiàn)重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)受到處罰D.發(fā)現(xiàn)非重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)受到處罰E.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)承擔(dān)相應(yīng)的法律責(zé)任四、判斷題要求：判斷下列各小題的正誤，正確的寫“對(duì)”，錯(cuò)誤的寫“錯(cuò)”。1.會(huì)計(jì)差錯(cuò)是指企業(yè)在編制財(cái)務(wù)報(bào)表時(shí)，由于人為或客觀原因?qū)е碌臅?huì)計(jì)信息失真或遺漏。（）2.會(huì)計(jì)差錯(cuò)更正是指企業(yè)對(duì)已發(fā)現(xiàn)的會(huì)計(jì)差錯(cuò)進(jìn)行更正，以恢復(fù)會(huì)計(jì)信息的真實(shí)性和完整性。（）3.會(huì)計(jì)差錯(cuò)更正的披露是指企業(yè)將會(huì)計(jì)差錯(cuò)更正情況在財(cái)務(wù)報(bào)表附注中進(jìn)行披露。（）4.重大會(huì)計(jì)差錯(cuò)是指對(duì)企業(yè)財(cái)務(wù)狀況和經(jīng)營成果有重大影響的會(huì)計(jì)差錯(cuò)。（）5.會(huì)計(jì)差錯(cuò)更正的審計(jì)是指審計(jì)師對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的披露和會(huì)計(jì)處理進(jìn)行審計(jì)。（）6.會(huì)計(jì)差錯(cuò)更正的責(zé)任是指企業(yè)負(fù)責(zé)人、財(cái)務(wù)負(fù)責(zé)人和會(huì)計(jì)人員對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任。（）7.會(huì)計(jì)差錯(cuò)更正的期限是指企業(yè)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后進(jìn)行更正的時(shí)間限制。（）8.會(huì)計(jì)差錯(cuò)更正的證據(jù)是指企業(yè)為證明會(huì)計(jì)差錯(cuò)更正情況而保留的相關(guān)文件和資料。（）9.會(huì)計(jì)差錯(cuò)更正的報(bào)告是指企業(yè)將會(huì)計(jì)差錯(cuò)更正情況向有關(guān)部門報(bào)告。（）10.會(huì)計(jì)差錯(cuò)更正的處罰是指對(duì)企業(yè)發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后進(jìn)行的處罰措施。（）五、簡答題要求：簡要回答下列各小題。1.簡述會(huì)計(jì)差錯(cuò)更正的原則。2.簡述會(huì)計(jì)差錯(cuò)更正的程序。3.簡述會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法。4.簡述會(huì)計(jì)差錯(cuò)更正的審計(jì)程序。5.簡述會(huì)計(jì)差錯(cuò)更正的責(zé)任分配。六、案例分析題要求：根據(jù)下列案例，回答問題。某企業(yè)2019年度財(cái)務(wù)報(bào)表中，由于計(jì)算錯(cuò)誤，將銷售成本多計(jì)了10萬元。2020年1月，企業(yè)發(fā)現(xiàn)該錯(cuò)誤，并進(jìn)行了更正。請(qǐng)回答以下問題：1.該錯(cuò)誤屬于哪種類型的會(huì)計(jì)差錯(cuò)？2.企業(yè)應(yīng)如何進(jìn)行會(huì)計(jì)差錯(cuò)更正？3.企業(yè)如何披露該會(huì)計(jì)差錯(cuò)更正情況？4.審計(jì)師應(yīng)如何對(duì)該會(huì)計(jì)差錯(cuò)更正進(jìn)行審計(jì)？5.企業(yè)負(fù)責(zé)人、財(cái)務(wù)負(fù)責(zé)人和會(huì)計(jì)人員對(duì)該會(huì)計(jì)差錯(cuò)更正應(yīng)承擔(dān)哪些責(zé)任？本次試卷答案如下：一、單項(xiàng)選擇題1.B.披露錯(cuò)誤解析：會(huì)計(jì)差錯(cuò)是指企業(yè)在編制財(cái)務(wù)報(bào)表時(shí)，由于人為或客觀原因?qū)е碌臅?huì)計(jì)信息失真或遺漏。披露錯(cuò)誤屬于會(huì)計(jì)差錯(cuò)的一種，因?yàn)樗婕靶畔⒌倪z漏或錯(cuò)誤披露。2.B.追溯調(diào)整法解析：追溯調(diào)整法是會(huì)計(jì)差錯(cuò)更正的一種方法，適用于重大會(huì)計(jì)差錯(cuò)。該方法要求將差錯(cuò)的影響追溯到最早期間，并調(diào)整期初留存收益。3.A.企業(yè)應(yīng)將所有會(huì)計(jì)差錯(cuò)更正情況在財(cái)務(wù)報(bào)表附注中進(jìn)行披露解析：根據(jù)會(huì)計(jì)準(zhǔn)則，企業(yè)應(yīng)披露所有會(huì)計(jì)差錯(cuò)更正情況，包括重大和非重大差錯(cuò)，以便利益相關(guān)者了解企業(yè)會(huì)計(jì)信息的真實(shí)性和完整性。4.A.調(diào)整期初留存收益解析：重大會(huì)計(jì)差錯(cuò)更正應(yīng)調(diào)整期初留存收益，以反映差錯(cuò)對(duì)過去期間的影響。這有助于確保財(cái)務(wù)報(bào)表的真實(shí)性和可比性。5.A.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的披露進(jìn)行審計(jì)解析：審計(jì)師的職責(zé)之一是審計(jì)企業(yè)的會(huì)計(jì)差錯(cuò)更正披露，確保其真實(shí)、完整，并符合會(huì)計(jì)準(zhǔn)則的要求。6.A.企業(yè)負(fù)責(zé)人應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任解析：企業(yè)負(fù)責(zé)人應(yīng)對(duì)企業(yè)的會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任，包括確保會(huì)計(jì)差錯(cuò)得到及時(shí)更正，并采取相應(yīng)措施防止類似錯(cuò)誤再次發(fā)生。7.A.企業(yè)應(yīng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的12個(gè)月內(nèi)進(jìn)行更正解析：根據(jù)會(huì)計(jì)準(zhǔn)則，企業(yè)應(yīng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的12個(gè)月內(nèi)進(jìn)行更正。如果超過12個(gè)月，企業(yè)應(yīng)說明原因，并披露相關(guān)信息。8.A.企業(yè)應(yīng)保留會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)解析：企業(yè)應(yīng)保留會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)，以證明更正的必要性和合理性，并應(yīng)對(duì)審計(jì)師進(jìn)行詢問。9.C.企業(yè)應(yīng)向?qū)徲?jì)師報(bào)告會(huì)計(jì)差錯(cuò)更正情況解析：企業(yè)應(yīng)向?qū)徲?jì)師報(bào)告會(huì)計(jì)差錯(cuò)更正情況，以便審計(jì)師評(píng)估更正的合理性和準(zhǔn)確性。10.C.發(fā)現(xiàn)重大會(huì)計(jì)差錯(cuò)，企業(yè)應(yīng)受到處罰解析：如果企業(yè)發(fā)現(xiàn)重大會(huì)計(jì)差錯(cuò)，且未及時(shí)更正或披露，可能受到監(jiān)管機(jī)構(gòu)的處罰。處罰措施可能包括罰款、警告等。二、多項(xiàng)選擇題1.A.計(jì)算錯(cuò)誤B.披露錯(cuò)誤C.判斷錯(cuò)誤D.估計(jì)錯(cuò)誤E.技術(shù)錯(cuò)誤解析：會(huì)計(jì)差錯(cuò)主要包括計(jì)算錯(cuò)誤、披露錯(cuò)誤、判斷錯(cuò)誤和估計(jì)錯(cuò)誤，這些錯(cuò)誤可能導(dǎo)致會(huì)計(jì)信息失真或遺漏。2.A.直接法B.追溯調(diào)整法C.重編法D.滾動(dòng)法E.按比例法解析：會(huì)計(jì)差錯(cuò)更正的方法包括直接法、追溯調(diào)整法、重編法、滾動(dòng)法和按比例法，這些方法適用于不同類型的會(huì)計(jì)差錯(cuò)。3.A.會(huì)計(jì)差錯(cuò)更正情況B.會(huì)計(jì)差錯(cuò)更正原因C.會(huì)計(jì)差錯(cuò)更正方法D.會(huì)計(jì)差錯(cuò)更正影響E.會(huì)計(jì)差錯(cuò)更正責(zé)任解析：會(huì)計(jì)差錯(cuò)更正披露的內(nèi)容應(yīng)包括會(huì)計(jì)差錯(cuò)更正情況、原因、方法、影響和責(zé)任，以便利益相關(guān)者全面了解情況。4.A.調(diào)整期初留存收益B.調(diào)整當(dāng)期損益C.調(diào)整利潤表項(xiàng)目D.調(diào)整資產(chǎn)負(fù)債表項(xiàng)目E.調(diào)整現(xiàn)金流量表項(xiàng)目解析：會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理方法包括調(diào)整期初留存收益、當(dāng)期損益、利潤表項(xiàng)目、資產(chǎn)負(fù)債表項(xiàng)目和現(xiàn)金流量表項(xiàng)目，以反映差錯(cuò)的影響。5.A.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的披露進(jìn)行審計(jì)B.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)處理進(jìn)行審計(jì)C.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的更正方法進(jìn)行審計(jì)D.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的審計(jì)意見進(jìn)行審計(jì)E.審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)政策進(jìn)行審計(jì)解析：審計(jì)師應(yīng)對(duì)企業(yè)會(huì)計(jì)差錯(cuò)更正的披露、會(huì)計(jì)處理、更正方法、審計(jì)意見和會(huì)計(jì)政策進(jìn)行審計(jì)，以確保會(huì)計(jì)信息的真實(shí)性和可靠性。6.A.企業(yè)負(fù)責(zé)人應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任B.企業(yè)財(cái)務(wù)負(fù)責(zé)人應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任C.企業(yè)會(huì)計(jì)人員應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任D.企業(yè)審計(jì)師應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任E.企業(yè)股東應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任解析：企業(yè)負(fù)責(zé)人、財(cái)務(wù)負(fù)責(zé)人、會(huì)計(jì)人員和審計(jì)師應(yīng)對(duì)會(huì)計(jì)差錯(cuò)更正承擔(dān)責(zé)任，以確保會(huì)計(jì)信息的準(zhǔn)確性和完整性。7.A.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的12個(gè)月內(nèi)進(jìn)行更正B.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的6個(gè)月內(nèi)進(jìn)行更正C.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的3個(gè)月內(nèi)進(jìn)行更正D.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的1個(gè)月內(nèi)進(jìn)行更正E.發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的2個(gè)月內(nèi)進(jìn)行更正解析：企業(yè)應(yīng)在發(fā)現(xiàn)會(huì)計(jì)差錯(cuò)后的12個(gè)月內(nèi)進(jìn)行更正，這是會(huì)計(jì)準(zhǔn)則的要求。如果超過12個(gè)月，企業(yè)應(yīng)說明原因，并披露相關(guān)信息。8.A.會(huì)計(jì)差錯(cuò)更正的相關(guān)證據(jù)B.會(huì)計(jì)差錯(cuò)更正的證明文件C.會(huì)計(jì)差錯(cuò)更正的會(huì)計(jì)憑證D.會(huì)計(jì)差錯(cuò)更正的審計(jì)報(bào)告E.會(huì)計(jì)差錯(cuò)更正的財(cái)務(wù)報(bào)表解析：會(huì)計(jì)差錯(cuò)更正的證據(jù)包括相關(guān)證據(jù)、證明文件、會(huì)計(jì)憑證、審計(jì)報(bào)告和財(cái)務(wù)報(bào)表，這些證據(jù)有助于證明更正的必要性和合理性。9.A.向股東會(huì)報(bào)告會(huì)計(jì)差錯(cuò)更正情況B.向董事會(huì)報(bào)告會(huì)計(jì)差錯(cuò)更正情況C.向?qū)徲?jì)師報(bào)告