BG真人版

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。