2019年注冊(cè)會(huì)計(jì)師《會(huì)計(jì)》科目知識(shí)點(diǎn)匯總

來源：東奧會(huì)計(jì)在線責(zé)編：XC2019-05-10 13:34:38

報(bào)考科目數(shù)量

3科

學(xué)習(xí)時(shí)長

日均>3h

會(huì)計(jì)

2019年的注冊(cè)會(huì)計(jì)師已經(jīng)進(jìn)入到基礎(chǔ)階段備考，為了幫助大家拓寬自己的習(xí)題積累,，實(shí)現(xiàn)高效備考,，小奧將注會(huì)《會(huì)計(jì)》科目的部分知識(shí)點(diǎn)整理如下，希望對(duì)考生們能夠有所幫助,。

2019年注冊(cè)會(huì)計(jì)師《會(huì)計(jì)》科目知識(shí)點(diǎn)匯總

2019年注冊(cè)會(huì)計(jì)師《會(huì)計(jì)》科目知識(shí)點(diǎn)匯總
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：民間非營利組織會(huì)計(jì)概述	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：民間非營利組織特定業(yè)務(wù)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府會(huì)計(jì)核算模式	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府會(huì)計(jì)標(biāo)準(zhǔn)體系
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：公允價(jià)值初始計(jì)量	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：公允價(jià)值的定義
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：分子的確定	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：分母的確定
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：實(shí)體理論	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：所有權(quán)理論
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：企業(yè)合并的方式	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：企業(yè)合并的界定
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：終止經(jīng)營的定義	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：特殊事項(xiàng)的列報(bào)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：資產(chǎn)負(fù)債表日后事項(xiàng)定義	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：調(diào)整事項(xiàng)的處理原則
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：附注的主要內(nèi)容	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：附注披露的總體要求
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：現(xiàn)金流量表的填列方法	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：財(cái)務(wù)報(bào)表的定義和構(gòu)成
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：與租賃相關(guān)的定義	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：售后租回交易的定義
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：匯率	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：外幣交易的記賬方法
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：所得稅費(fèi)用	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：遞延所得稅
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：當(dāng)期所得稅	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：可抵扣暫時(shí)性差異
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：負(fù)債計(jì)稅基礎(chǔ)	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：應(yīng)納稅暫時(shí)性差異
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：資產(chǎn)負(fù)債表債務(wù)法	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：資產(chǎn)的計(jì)稅基礎(chǔ)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：債權(quán)人的會(huì)計(jì)處理原則	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：以現(xiàn)金清償債務(wù)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：債務(wù)重組的定義	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：債務(wù)重組的方式
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：以公允價(jià)值計(jì)量會(huì)計(jì)處理	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：非貨幣資產(chǎn)交換會(huì)計(jì)處理
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：確認(rèn)和計(jì)量原則	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：商業(yè)實(shí)質(zhì)的判斷
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：非貨幣資產(chǎn)交換的概念	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：非貨幣性資產(chǎn)不涉及交易
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府補(bǔ)助在利潤表上的列示	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府補(bǔ)助的附注披露
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府補(bǔ)助的會(huì)計(jì)處理	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：與資產(chǎn)相關(guān)的政府補(bǔ)助
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府補(bǔ)助的分類	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府補(bǔ)助的特征
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：政府補(bǔ)助的定義	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：共同經(jīng)營不享有共同控制的參與方的會(huì)計(jì)處理原則
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：共同經(jīng)營中合營方的會(huì)計(jì)處理	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：合營安排的分類
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：合營安排中的不同參與方	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：共同控制及其判斷原則
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：合營安排的主要特征	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：合營安排
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：權(quán)益法轉(zhuǎn)換為公允價(jià)值計(jì)量的金融資產(chǎn)	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：成本法轉(zhuǎn)公允價(jià)值計(jì)量的金融資產(chǎn)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：公允價(jià)值計(jì)量或權(quán)益法轉(zhuǎn)換為成本法	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：公允價(jià)值計(jì)量轉(zhuǎn)換為權(quán)益法核算
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：長期股權(quán)投資的處置	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：長期股權(quán)投資的減值
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：長期股權(quán)投資的權(quán)益法	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：存貨概念與確認(rèn)條件
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：長期股權(quán)投資的成本法	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：存貨的初始計(jì)量
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：對(duì)子公司投資的初始計(jì)量	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：發(fā)出存貨成本的計(jì)量方法
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：長期股權(quán)投資的確認(rèn)	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：存貨成本的結(jié)轉(zhuǎn)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：對(duì)子公司投資	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：存貨的可變現(xiàn)凈值
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：合營企業(yè)投資	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：存貨跌價(jià)準(zhǔn)備的計(jì)提轉(zhuǎn)回
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：聯(lián)營企業(yè)投資	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：存貨的清查盤點(diǎn)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：投資性房地產(chǎn)的處置	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：資產(chǎn)的定義及其確認(rèn)條件
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：投資性房地產(chǎn)的轉(zhuǎn)換	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：負(fù)債的定義及其確認(rèn)條件
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：投資性房地產(chǎn)的后續(xù)計(jì)量	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：所有者權(quán)益的定義
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：投資性房地產(chǎn)后續(xù)支出	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：收入的定義及其確認(rèn)條件
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：投資性房地產(chǎn)的范圍	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：費(fèi)用的定義及其確認(rèn)條件
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：投資性房地產(chǎn)的定義	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：利潤的定義及其確認(rèn)條件
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)報(bào)廢	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：會(huì)計(jì)要素計(jì)量屬性
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)出租	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：財(cái)務(wù)報(bào)告
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)的出售	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：財(cái)務(wù)報(bào)表的構(gòu)成
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)攤銷	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：會(huì)計(jì)的定義
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)后續(xù)計(jì)量的原則	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：財(cái)務(wù)報(bào)告目標(biāo)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：內(nèi)部研究開發(fā)支出	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：會(huì)計(jì)基本假設(shè)
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)的初始計(jì)量	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：會(huì)計(jì)信息質(zhì)量要求
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)的確認(rèn)條件	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：固定資產(chǎn)的定義和確認(rèn)條件
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)的內(nèi)容	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：固定資產(chǎn)的成本
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：無形資產(chǎn)的定義與特征	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：固定資產(chǎn)折舊
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：固定資產(chǎn)清查	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：固定資產(chǎn)折舊方法
注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：固定資產(chǎn)處置的賬務(wù)處理	注會(huì)會(huì)計(jì)知識(shí)點(diǎn)：固定資產(chǎn)終止確認(rèn)的條件

會(huì)計(jì)是所有注會(huì)考試科目的基礎(chǔ)，大家要注意把握好重點(diǎn)和非重點(diǎn)內(nèi)容,，建議考生們通過名師的指導(dǎo)掌握正確的學(xué)習(xí)方法和技巧,，提高學(xué)習(xí)效率，小奧預(yù)祝大家都能順利通過注會(huì)考試,，早日實(shí)現(xiàn)自己的夢(mèng)想,。

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