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
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