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2017年初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》考試重點(diǎn)匯總

來源: 正保會(huì)計(jì)網(wǎng)校 編輯： 2017/01/16 17:34:23　字體：大 小
《初級會(huì)計(jì)實(shí)務(wù)》考試重點(diǎn)匯總

2017年初級會(huì)計(jì)職稱考試時(shí)間為5月13-16日，不知大家有沒有按照2017初級會(huì)計(jì)職稱考試大綱復(fù)習(xí)呢？有沒有做初級會(huì)計(jì)職稱試題呢？正保會(huì)計(jì)網(wǎng)校整理了《初級會(huì)計(jì)職稱》部分考試重點(diǎn)，匯總?cè)缦拢?/font>

初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》考試重點(diǎn)匯總

第一章　資　產(chǎn)
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：庫存現(xiàn)金　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：應(yīng)收票據(jù)　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：存貨的內(nèi)容　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：產(chǎn)品總成本分析　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：值易耗品核算　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):長期股權(quán)投資概述　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):可供出售金融資產(chǎn)的內(nèi)容　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):可供出售金融資產(chǎn)的持有　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):固定資產(chǎn)的概念　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):自營工程　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):投資性房地產(chǎn)概述　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):房地產(chǎn)核算科目　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):地產(chǎn)的處置　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):無形資產(chǎn)的攤銷　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):開發(fā)的無形資產(chǎn) 　

第三章　所有者權(quán)益
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):資產(chǎn)投資的核算　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):資本公積　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):利潤分配的核算　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):盈余公積的核算　

第四章　收　入
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):銷售商品收入的確認(rèn)　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):商品業(yè)務(wù)收入的處理　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):商業(yè)折扣的處理　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):銷售退回的處理　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):銷售材料等存貨處理　

第五章　費(fèi)　用
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):營業(yè)成本
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):費(fèi)用概念內(nèi)容及特點(diǎn)
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):其他業(yè)務(wù)成本
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):營業(yè)稅金及附加　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):期間費(fèi)用
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):管理費(fèi)用

第六章　利　潤
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):利潤概述
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):營業(yè)利潤
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):營業(yè)外收入核算內(nèi)容
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):收入的賬務(wù)處理
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):盤盈利得
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):營業(yè)外支出
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):所得稅費(fèi)用　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):應(yīng)交所得稅的計(jì)算
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):本年利潤

第七章　財(cái)務(wù)報(bào)告
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):財(cái)務(wù)報(bào)告概述　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):資產(chǎn)負(fù)債表的概述
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):總賬科目余額填列
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):資產(chǎn)項(xiàng)目的填列說明　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):負(fù)債項(xiàng)目的填列說明　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):負(fù)債填列說明　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):利潤表概述及結(jié)構(gòu) 　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):現(xiàn)金流量表　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):現(xiàn)金流量表的編制　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):所有者權(quán)益變動(dòng)表　
2017初級會(huì)計(jì)職稱《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn):附注　

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