2020年注册会计师考试备考已经开始了,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:
touzixingfangdichanhouxujiliangmoshi、touzixingfangdichanzhuanhuan
1.houxujiliangmoshidebiangeng
(1)weilebaozhenghuijixinxidekebixing,qiyeduitouzixingfangdichandejiliangmoshiyijingqueding,budesuiyibiangeng。
BG真人版yichengbenmoshizhuanweigongyunjiazhimoshide,yingdangzuoweihuijizhengcebiangengchuli,binganjiliangmoshibiangengshigongyunjiazhiyuzhangmianjiazhidechae,diaozhengqichuliucunshouyi。
(2)yicaiyonggongyunjiazhimoshijiliangdetouzixingfangdichan,budeconggongyunjiazhimoshizhuanweichengbenmoshi。
BG真人版2.touzixingfangdichanzhuanhuan(gongyunjiazhimoshi)
(1)caiyonggongyunjiazhimoshijiliangdetouzixingfangdichanzhuanhuanweiziyongfangdichanshi,yingdangyiqizhuanhuandangridegongyunjiazhizuoweiziyongfangdichandezhangmianjiazhi,gongyunjiazhiyuyuanzhangmianjiazhidechaejirudangqisunyi(gongyunjiazhibiandongsunyi)。
BG真人版(2)ziyongfangdichanhuocunhuozhuanhuanweicaiyonggongyunjiazhimoshijiliangdetouzixingfangdichanshi,touzixingfangdichanyingdanganzhaozhuanhuandangridegongyunjiazhijiliang。
zhuanhuandangridegongyunjiazhixiaoyuyuanzhangmianjiazhide,qichaejirudangqisunyi(gongyunjiazhibiandongsunyi);zhuanhuandangridegongyunjiazhidayuyuanzhangmianjiazhide,qichaezuoweiqitazongheshouyi,jirusuoyouzhequanyi。chuzhigaixiangtouzixingfangdichanshi,yuanjirusuoyouzhequanyidebufenyingdangzhuanruchuzhidangqisunyi(qitayewuchengben)。
【danxuanti】
BG真人版xialiegexiangyouguantouzixingfangdichanhuijichulidebiaoshuzhong,zhengquedeshi( )。
BG真人版a.yichengbenmoshihouxujiliangdetouzixingfangdichanzhuanhuanweicunhuo,cunhuoyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhidayuyuanzhangmianjiazhidechaequerenweiqitazongheshouyi
b.yichengbenmoshihouxujiliangdetouzixingfangdichanzhuanhuanweiziyonggudingzichan,ziyonggudingzichanyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhixiaoyuyuanzhangmianjiazhidechaequerenweidangqisunyi
c.yicunhuozhuanhuanweiyigongyunjiazhimoshihouxujiliangdetouzixingfangdichan,touzixingfangdichanyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhixiaoyucunhuozhangmianjiazhidechaequerenweidangqisunyi
BG真人版d.yigongyunjiazhimoshihouxujiliangdetouzixingfangdichanzhuanhuanweiziyonggudingzichan,ziyonggudingzichanyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhidayuzhangmianjiazhidechaequerenweiqitazongheshouyi
【daan】c。
jiexi: caiyongchengbenmoshijiliangdetouzixingfangdichanzhuanweifeitouzixingfangdichan,yingdangjianggaifangdichanzhuanhuanqiandezhangmianjiazhizuoweizhuanhuanhouderuzhangjiazhi,xuanxiangahebcuowu;caiyonggongyunjiazhimoshijiliangdetouzixingfangdichanzhuanhuanweiziyongfangdichanshi,yingdangyiqizhuanhuandangridegongyunjiazhizuoweiziyongfangdichanderuzhangzhi,gongyunjiazhiyuyuanzhangmianjiazhidechaejirudangqisunyi(gongyunjiazhibiandongsunyi),xuanxiangdcuowu。
免责声明: 本站所提供试题均来源于网友提供或网络搜集,由本站编辑整理,仅供个人研究、BG真人版学习使用,不涉及商业盈利目的。如涉及版权所有:BG真人版 | BG真人首页