BG真人版

想要参加2020年注册会计师考试的考生是时候开始备考了，虽然2020年注会考试大纲目前还没有正式公布，但根据往年的注会考纲变化情况来看，各位注会考生完全是可以根据先进行一轮系统复习，再根据新大纲进行相应的备考调整。中公财经注会小编为各位考生准备了一份2020年CPA《会计》备考知识点及练习题，详情如下:

wuxingzichandechushijiliang

BG真人版neibukaifawuxingzichandechengbenjinbaokuozaimanzuzibenhuatiaojiandeshidianzhiwuxingzichandadaoyudingyongtuqianfashengdezhichuzonge，duiyutongyixiangwuxingzichanzaikaifaguochengzhongdadaozibenhuatiaojianzhiqianyijingfeiyonghuajirudangqisunyidezhichubuzaijinxingdiaozheng。

【danxuanti】

BG真人版agongsi2017nian3yue1rikaishizixingyanfayixiangxingongyi，3yuezhi10yuefashengdegexiangyanjiu、diaochadengfeiyonggongji200wanyuan;11yueyanjiujieduanchenggong，jinrukaifajieduan，zhifukaifarenyuangongzi160wanyuan，fulifei40wanyuan，zhifuzujin40wanyuan，jiashekaifajieduanzhichuyou60%manzuzibenhuatiaojian。2017nian12yue31ri，agongsizixingkaifachenggonggaixiangxingongyi。bingyu2018nian2yue1riyifashenqinglezhuanli，zhifuzhucefei4wanyuan，lvshifei6wanyuan，3yue1riweiyunxinggaixiangzichanfashengdepeixunfei8wanyuan。zeagongsiwuxingzichanderuzhangjiazhiwei( )wanyuan。

a.162

b.218

c.152

d.154

【daan】d。

BG真人版jiexi: zixingyanfadewuxingzichanzaiyanjiujieduandezhichuquanbufeiyonghua，jirudangqisunyi(guanlifeiyong);kaifajieduanzhichumanzuzibenhuatiaojiande，cainengquerenweiwuxingzichan，bumanzuzibenhuatiaojiandejirudangqisunyi(guanlifeiyong)。zaiwuxingzichanchenggongbingyifashenqingqudequanlishi，yaojiangyifaqudeshifashengdezhucefei、pinqinglvshifeidengfeiyong，zuoweiwuxingzichandeshijichengben。wuxingzichanzaidadaoyudingyongtuhoufashengdehouxuzhichu，rupeixunzhichu，jinshiweilequebaoyiquerendewuxingzichannenggouweiqiyedailaiyudingdejingjiliyi，yingzaifashengdangqiquerenweifeiyong。guwuxingzichanderuzhangjiazhi=(160+40+40)×60%+4+6=154(wanyuan)。

BG真人版yishangjiushizhonggongcaijingzhuhuixiaobianguanyu2020niancpa《huiji》beikaozhishidianyijizhuhuilianxiti: wuxingzichandechushijiliangweigeweikaoshengzuo