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)

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

　　2018年初級(jí)會(huì)計(jì)職稱備考已經(jīng)正式開始,，今年初級(jí)考試有了巨大的變化，因此大家一定不能繼續(xù)懈怠,，對(duì)于初級(jí)會(huì)計(jì)考試只有全面掌握知識(shí)點(diǎn),，才是通關(guān)的唯一途徑。小編在此匯總了初級(jí)會(huì)計(jì)考試《初級(jí)會(huì)計(jì)實(shí)務(wù)》的常見考點(diǎn),，大家一定要認(rèn)真復(fù)習(xí)哦!

章節(jié)	知識(shí)點(diǎn)
第一章資產(chǎn)	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)和投資性房地產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)的賬務(wù)處理
	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
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：建造固定資產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：出包工程
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)的折舊
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：計(jì)提折舊的范圍
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)的折舊方法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)折舊賬務(wù)處理
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)的后續(xù)支出
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)處置
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：固定資產(chǎn)的清查
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：無形資產(chǎn)和其他資產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：無形資產(chǎn)的攤銷和減值
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：無形資產(chǎn)的處置
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：投資性房地產(chǎn)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：投資性房地產(chǎn)后續(xù)計(jì)量
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：投資性房地產(chǎn)后續(xù)計(jì)量(2)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：投資性房地產(chǎn)后續(xù)計(jì)量(3)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：內(nèi)部轉(zhuǎn)換形成投資性房地產(chǎn)
第二章負(fù)債	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：其他應(yīng)付款
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)付債券
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)付股利
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：其他應(yīng)交稅費(fèi)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)交消費(fèi)稅
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)交增值稅
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：銷項(xiàng)稅額
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：進(jìn)項(xiàng)稅額
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：一般納稅人的賬務(wù)處理
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)交稅費(fèi)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：非貨幣性職工薪酬(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：非貨幣性職工薪酬
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：短期帶薪缺勤
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：短期薪酬的核算
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：離職后福利
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)付職工薪酬
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：預(yù)收賬款
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)付利息
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)付票據(jù)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：應(yīng)付及預(yù)收款項(xiàng)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：長期借款
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：負(fù)債
第三章所有者權(quán)益	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：盈余公積補(bǔ)虧
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：未分配利潤
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：留存收益
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：資本公積
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：實(shí)收資本增減變動(dòng)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：接受非現(xiàn)金資產(chǎn)投資
第四章收入	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：讓渡資產(chǎn)使用權(quán)收入
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：提供勞務(wù)收入
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：受托方賬務(wù)處理(1)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：委托方賬務(wù)處理(2)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：銷售材料等存貨的處理
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：銷售折讓的處理
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：銷售商品收入確認(rèn)條件
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：收入
第五章費(fèi)用	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：期間費(fèi)用
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：營業(yè)成本
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：費(fèi)用
第六章利潤	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：確認(rèn)并結(jié)轉(zhuǎn)所得稅費(fèi)用
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：本年利潤
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：遞延所得稅計(jì)算
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：所得稅費(fèi)用
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：營業(yè)外收支
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：利潤
第七章財(cái)務(wù)報(bào)告	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：所有者權(quán)益變動(dòng)表
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：投資活動(dòng)產(chǎn)生的現(xiàn)金流量
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：現(xiàn)金流量表
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：利潤表
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：資產(chǎn)負(fù)債表項(xiàng)目的填列方法(2)
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：資產(chǎn)負(fù)債表項(xiàng)目的填列方法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：財(cái)務(wù)報(bào)告
第八章產(chǎn)品成本核算	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：停工損失的核算
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：可修復(fù)廢品損失
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：廢品損失的核算
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：順序分配法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：計(jì)劃成本分配法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：交互分配法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：成本費(fèi)用的科目設(shè)置
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：成本核算對(duì)象
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：產(chǎn)品成本核算
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：定額比例法
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：聯(lián)產(chǎn)品和副產(chǎn)品的成本分配
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：在產(chǎn)品數(shù)量的核算
	2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：約當(dāng)產(chǎn)量比例法