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2026 初级会计师考试(5.16~18)真题答案及解析!已更新!

  • 2026-05-22 22:45:45
2026 初级会计师考试(5.16~18)真题答案及解析!已更新!

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2026/5/12

       大家好！2026年初级考试已结束，小编在线收集到了考试题及答案解析（考生回忆版），仅供估分参照非官方权威发布哦，还没开考的同学也可以参考练习！


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  1. CONNECT:[ UseTime:0.000758s ] mysql:host=127.0.0.1;port=3306;dbname=www_sjds;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000717s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000268s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000279s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000721s ]
  6. SELECT * FROM `set` [ RunTime:0.000215s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000648s ]
  8. SELECT * FROM `article` WHERE `id` = 495478 LIMIT 1 [ RunTime:0.000389s ]
  9. UPDATE `article` SET `lasttime` = 1779480328 WHERE `id` = 495478 [ RunTime:0.003005s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000255s ]
  11. SELECT * FROM `article` WHERE `id` < 495478 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000460s ]
  12. SELECT * FROM `article` WHERE `id` > 495478 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000399s ]
  13. SELECT * FROM `article` WHERE `id` < 495478 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000696s ]
  14. SELECT * FROM `article` WHERE `id` < 495478 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.004721s ]
  15. SELECT * FROM `article` WHERE `id` < 495478 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.002445s ]
0.159473s