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[교재정보]

본서는 공인회계사 1차 시험을 대비한 실전 모의고사 객관식 문제집으로서 기본적으로

현행 1차 시험범위 안에서 다루어질 내용을 중심으로 하였다.

그리고 지금까지 출제된 기출문제도 동시에 수록하고 있다. 그동안 1차 시험 대비 시간 안에

풀수 있는 모의고사집이 없는 관계로 이러한 요구에 맞추어 실전모의고사를 출제하였다.

특히 2025년부터 재무관리의 문항수와 비중이 커진 관계로 이를 반영하여 구성하였다.

이 모의고사들은 난이도를 감안하여 쉬운 문제와 어려운 문제를 최근 유형별 맞게 적절한

주제들을 섞어서 실제 시험과 유사하게 대비할 수 있도록 하였다. 

 

 

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PART 1. 실전모의고사
01 실전모의고사 · 7
실전모의고사 제1회 ···································································································· 9
실전모의고사 제2회 ································································································· 18
실전모의고사 제3회 ································································································· 28
실전모의고사 제4회 ································································································· 38
실전모의고사 제5회 ································································································· 48
실전모의고사 제6회 ································································································· 59
실전모의고사 제7회 ································································································· 69
실전모의고사 제8회 ································································································· 79
실전모의고사 제9회 ································································································· 88
실전모의고사 제10회 ······························································································· 98
실전모의고사 제11회 ······························································································· 108
실전모의고사 제12회 ······························································································· 117
실전모의고사 제13회 ······························································································ 126
실전모의고사 제14회 ······························································································ 136
실전모의고사 제15회 ······························································································ 145
실전모의고사 제16회 ······························································································ 153
실전모의고사 제17회 ······························································································ 162
실전모의고사 제18회 ······························································································ 171

해답 및 해설 제1회 ································································································ 182
해답 및 해설 제2회 ······························································································· 186
해답 및 해설 제3회 ······························································································· 190
해답 및 해설 제4회 ······························································································· 193
해답 및 해설 제5회 ······························································································· 197
해답 및 해설 제6회 ······························································································ 200
해답 및 해설 제7회 ······························································································· 204
해답 및 해설 제8회 ······························································································· 207
해답 및 해설 제9회 ······························································································· 211
해답 및 해설 제10회 ····························································································· 215
해답 및 해설 제11회 ······························································································· 219
해답 및 해설 제12회 ····························································································· 222
해답 및 해설 제13회 ····························································································· 226
해답 및 해설 제14회 ······························································································ 231
해답 및 해설 제15회 ····························································································· 234
해답 및 해설 제16회 ····························································································· 237
해답 및 해설 제17회 ····························································································· 240
해답 및 해설 제18회 ····························································································· 244

PART 2. 기출문제
01 기출문제 · 251