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Jingdong book

会计基础核心考点全攻略

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Jingdong book

会计基础核心考点全攻略

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《会计基础核心考点全攻略》主要特点如下：一、章节总结《会计基础核心考点全攻略》编者对考试大纲进行了深入细致的研究，大纲中的考点在书中均得到充分体现。在每一章的开头，我们都会描述此章节考点分布情况，帮助考生明确章节重点，从而合理地分配时间。
二、重点突出《会计基础核心考点全攻略》通过考试大纲重点分布告诉考生哪些知识点是要求“了解”的，哪些知识点是要求“熟悉”的，哪些知识点是要求“掌握”的，这样可以帮助考生快速确定核心考点。《会计基础核心考点全攻略》的特色就是考点明确，重点突出，内容凡是涉及考点的均用下划线标注。
三、习题精解《会计基础核心考点全攻略》每节后均有配套的习题，且每题后均有详细的解析。习题能帮助考生了解考试题型及巩固所学知识。
四、图文并茂《会计基础核心考点全攻略》重点、难点知识均配有相应的图表，帮助大家轻松理解和记忆知识。
Catalogue

第一章 总论
第一节 会计的概念与目标
第二节 会计的职能与方法
第三节 会计基本假设与会计基础
第四节 会计信息的使用者及其质量要求
第五节 会计准則体系

第二章 会计要素与会计等式
第一节 会计要素
第二节 会计等式

第三章 会计科目与账户
第一节 会计科目
第二节 账户

第四章 会计记账方法
第一节 会计记账方法的种类
第二节 借贷记账法

第五章 借贷记账法下主要经济业务的账务处理
第一节 企业的主要经济业务
第二节 资金筹集业务的账务处理
第三节 固定资产业务的账务处理
第四节 材料采购业务的账务处理
第五节 生产业务的账务处理
第六节 销售业务的账务处理
第七节 期间费用的账务处理
第八节 利润形成与分配业务的账务处理

第六章 会计凭证
第一节 会计凭证概述
第二节 原始凭证
第三节 记账凭证
第四节 会计凭证的传递与保管

第七章 会计账簿
第一节 会计账簿概迷
第二节 会计账簿的启用与登记要求
第三节 会计账簿的格式与登记方法
第四节 对账与结账
第五节 错账查找与更正的方法
第六节 会计账簿的更换与保管

第八章 账务处理程序
第一节 账务处理程序概述
第二节 记账凭证账务处理程序
第三节 汇总记账凭证账务处理程序
第四节 科目汇总表账务处理程序

第九章 财产清查
第一节 财产清查概述
第二节 财产清查的方法
第三节 财产清查结果的处理

第十章 财务报表
第一节 财务报表概述
第二节 资产负债表
第三节 利润表
Introduction

本书编写的初衷是让考生迅速地明确考点并加以记忆，轻松应对会计从业资格考试。一些考生自己看教材，把握不准考点，书上画得黄的绿的什么都有，可什么也记不住。其实会计从业资格考试是有一定的命题规律可循的。从历年的会计从业资格考试来看，考的都是基本的知识，难度并不大。只要考生把握核心考点，就能轻松应对考试。本套辅导教材主要特点如下：
一、章节总结本书编者对考试大纲进行了深入细致的研究，大纲中的考点在书中均得到充分的体现。在每一章的开头，我们都会描述此章节考点分布情况，帮助考生明确章节重点，从而合理地分配时间。
二、重点突出本书通过考试大纲重点分布告诉考生哪些知识点是要求“了解”的，哪些知识点是要求“熟悉”的，哪些知识点是要求“掌握”的，这样可以帮助考生快速确定核心考点。本书的特色就是考点明确，重点突出，内容凡是涉及考点的均用下划线标注。
三、习题精解本书每节后均有配套的习题，且每题后均有详细的解析。习题能帮助考生了解考试题型及巩固所学知识。
四、图文并茂本书重点、难点知识均配有相应的图表，帮助大家轻松理解和记忆知识。本书严格按照新大纲编写。全新的大纲、全新的内容、全新的理念。

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Brand Jingdong book
Brand Origin China

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