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2013年注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn)匯總

來(lái)源: 正保會(huì)計(jì)網(wǎng)校 編輯: 2013/07/18 14:42:45 字體:

  注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn)匯總

序號(hào)
知識(shí)點(diǎn)
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注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):?jiǎn)适Э刂茩?quán)
8 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):存款的公允價(jià)值
9 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):非貨幣性薪酬的計(jì)量方式的區(qū)分
10 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):投資性房地產(chǎn)
11 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):無(wú)形資產(chǎn)
12 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):固定資產(chǎn)
13 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):現(xiàn)時(shí)會(huì)計(jì)的作用
14 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):存貨
15 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):金融資產(chǎn)
16 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):資產(chǎn)減值
17 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):應(yīng)稅合并和免稅合并區(qū)分
18 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):反向購(gòu)買(mǎi)每股收益的特殊計(jì)算 
19 注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):負(fù)債
20
注冊(cè)會(huì)計(jì)師考試《會(huì)計(jì)》知識(shí)點(diǎn):控制權(quán)發(fā)生變化的會(huì)計(jì)處理
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