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2018初級(jí)會(huì)計(jì)職稱《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)匯總(更新至12.14)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：石美丹2017-11-24 11:28:59

章節(jié)	知識(shí)點(diǎn)
第九章產(chǎn)品成本的計(jì)算與分析	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：平行結(jié)轉(zhuǎn)分步法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：分步法成本核算
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：分步法特點(diǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：分批法核算程序
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：分批法特點(diǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品成本計(jì)算應(yīng)用
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：品種法成本核算一般程序
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品成本計(jì)算的品種法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品成本計(jì)算方法概述
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品成本的計(jì)算與分析
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：平行結(jié)轉(zhuǎn)分步法的特點(diǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品成本計(jì)算方法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品成本分析
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品單位成本分析
第十章事業(yè)單位會(huì)計(jì)基礎(chǔ)	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：事業(yè)單位會(huì)計(jì)基礎(chǔ)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：收入與支出
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：事業(yè)收入
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：上級(jí)補(bǔ)助收入
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：附屬單位上繳收入
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：經(jīng)營(yíng)收入
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：其他收入
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：事業(yè)支出
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：上繳上級(jí)支出
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：其他支出
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：貨幣資金
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：零余額賬戶用款額度
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：短期投資
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)收及預(yù)付款項(xiàng)(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)收票據(jù)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：存貨(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：長(zhǎng)期債券投資
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)的取得(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：累計(jì)折舊
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)(2)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：事業(yè)單位固定資產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：在建工程
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：設(shè)備安裝工程
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：無(wú)形資產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：累計(jì)攤銷
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：負(fù)債(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)繳稅費(fèi)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：無(wú)形資產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：累計(jì)攤銷
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：負(fù)債(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)繳稅費(fèi)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)繳國(guó)庫(kù)款
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)付票據(jù)(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：預(yù)收賬款(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：長(zhǎng)期借款(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：凈資產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：財(cái)政補(bǔ)助結(jié)余
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：非財(cái)政補(bǔ)助結(jié)轉(zhuǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：非財(cái)政補(bǔ)助結(jié)余
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：經(jīng)營(yíng)結(jié)余
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：非財(cái)政補(bǔ)助結(jié)余分配
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：事業(yè)基金
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：非流動(dòng)資產(chǎn)基金
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：專用基金
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：財(cái)務(wù)報(bào)告（1）
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：財(cái)務(wù)報(bào)告概念和構(gòu)成

　　初級(jí)會(huì)計(jì)考試要求必須在一年內(nèi)通過(guò)兩個(gè)科目的考試，因此《初級(jí)會(huì)計(jì)實(shí)務(wù)》和《經(jīng)濟(jì)法基礎(chǔ)》要同時(shí)復(fù)習(xí)，更多經(jīng)濟(jì)法基礎(chǔ)知識(shí)點(diǎn)可查看：2018初級(jí)會(huì)計(jì)職稱《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)匯總