2017輕松過關(guān)1 2017年注冊會計師考試應(yīng)試指導(dǎo)及全真模擬測試 財務(wù)成本管理 上下冊

上冊
第一部分命題規(guī)律總結(jié)及趨勢預(yù)測
復(fù)習(xí)指導(dǎo)命題規(guī)律總結(jié)及趨勢預(yù)測…………………………………………………………（3）
一、全書基本框架內(nèi)容·······················································（3）
二、近幾年財務(wù)成本管理考試命題規(guī)律總結(jié)·····································（4）
三、本年教材的主要變化·····················································（7）
四、機考新形勢下的復(fù)習(xí)策略·················································（7）
第二部分同步輔導(dǎo)及強化訓(xùn)練
第一章 財務(wù)管理基本原理·················································（11）
本章考情分析······························································（11）
2017年教材主要變化·······················································（11）
本章核心考點解讀··························································（11）
歷年經(jīng)典試題回顧··························································（23）
同步強化練習(xí)題····························································（23）
同步強化練習(xí)題參考答案及解析··············································（26）
第二章 財務(wù)報表分析和財務(wù)預(yù)測···········································（29）
本章考情分析······························································（29）
2017年教材主要變化·······················································（29）
本章核心考點解讀··························································（29）
歷年經(jīng)典試題回顧··························································（48）
同步強化練習(xí)題····························································（57）
同步強化練習(xí)題參考答案及解析···············································（71）
第三章 價值評估基礎(chǔ)······················································（82）
本章考情分析······························································（82）
2017年教材主要變化························································（82）
本章核心考點解讀···························································（82）
歷年經(jīng)典試題回顧··························································（96）
同步強化練習(xí)題····························································（96）
同步強化練習(xí)題參考答案及解析···············································（101）
第四章 資本成本·························································（107）
本章考情分析·······························································（107）
2017年教材主要變化························································（107）
本章核心考點解讀···························································（107）
歷年經(jīng)典試題回顧···························································（118）
同步強化練習(xí)題·····························································（120）
同步強化練習(xí)題參考答案及解析···············································（124）
第五章 投資項目資本預(yù)算··················································（128）
本章考情分析······························································（128）
2017年教材主要變化························································（128）
本章核心考點解讀···························································（128）
歷年經(jīng)典試題回顧···························································（136）
同步強化練習(xí)題·····························································（147）
同步強化練習(xí)題參考答案及解析···············································（157）
第六章 債券、股票價值評估·················································（168）
本章考情分析·······························································（168）
2017年教材主要變化························································（168）
本章核心考點解讀···························································（168）
歷年經(jīng)典試題回顧···························································（175）
同步強化練習(xí)題····························································（178）
同步強化練習(xí)題參考答案及解析·············································（182）
第七章 期權(quán)價值評估·····················································（186）
本章考情分析······························································（186）
2017年教材主要變化························································（186）
本章核心考點解讀··························································（186）
歷年經(jīng)典試題回顧···························································（196）
同步強化練習(xí)題····························································（199）
同步強化練習(xí)題參考答案及解析·············································（205）
第八章 企業(yè)價值評估····················································（213）
本章考情分析·····························································（213）
2017年教材主要變化························································（213）
本章核心考點解讀···························································（213）
歷年經(jīng)典試題回顧··························································（222）
同步強化練習(xí)題····························································（229）
同步強化練習(xí)題參考答案及解析···············································（238）
第九章 資本結(jié)構(gòu)··························································（248）
本章考情分析······························································（248）
2017年教材主要變化······················································（248）
本章核心考點解讀··························································（248）
歷年經(jīng)典試題回顧··························································（258）
同步強化練習(xí)題···························································（258）
同步強化練習(xí)題參考答案及解析··············································（263）
第十章 股利分配、股票分割與股票回購·····································（271）
本章考情分析······························································（271）
2017年教材主要變化························································（271）
本章核心考點解讀···························································（271）
歷年經(jīng)典試題回顧···························································（283）
同步強化練習(xí)題·····························································（283）
同步強化練習(xí)題參考答案及解析··············································（287）
第十一章 長期籌資························································（293）
本章考情分析······························································（293）
2017年教材主要變化························································（293）
本章核心考點解讀···························································（293）
歷年經(jīng)典試題回顧···························································（310）
同步強化練習(xí)題·····························································（315）
同步強化練習(xí)題參考答案及解析···············································（324）
第十二章 營運資本管理····················································（335）
本章考情分析·······························································（335）
2017年教材主要變化························································（335）
本章核心考點解讀··························································（335）
歷年經(jīng)典試題回顧·························································（345）
同步強化練習(xí)題···························································（348）
同步強化練習(xí)題參考答案及解析···············································（356）
下冊
第十三章 產(chǎn)品成本計算····················································（365）
本章考情分析······························································（365）
2017年教材主要變化·······················································（365）
本章核心考點解讀··························································（365）
歷年經(jīng)典試題回顧··························································（374）
同步強化練習(xí)題·····························································（396）
同步強化練習(xí)題參考答案及解析···············································（409）
第十四章 標(biāo)準(zhǔn)成本法·····················································（420）
本章考情分析······························································（420）
2017年教材主要變化·······················································（420）
本章核心考點解讀··························································（420）
歷年經(jīng)典試題回顧···························································（426）
同步強化練習(xí)題···························································（428）
同步強化練習(xí)題參考答案及解析···············································（431）
第十五章 作業(yè)成本法·····················································（435）
本章考情分析······························································（435）
2017年教材主要變化························································（435）
本章核心考點解讀···························································（435）
歷年經(jīng)典試題回顧···························································（440）
同步強化練習(xí)題·····························································（440）
同步強化練習(xí)題參考答案及解析···············································（446）
第十六章 本量利分析······················································（451）
本章考情分析·······························································（451）
2017年教材主要變化························································（451）
本章核心考點解讀···························································（451）
歷年經(jīng)典試題回顧···························································（459）
同步強化練習(xí)題·····························································（461）
同步強化練習(xí)題參考答案及解析···············································（466）
第十七章 短期經(jīng)營決策····················································（472）
本章考情分析·······························································（472）
2017年教材主要變化························································（472）
本章核心考點解讀·························································（472）
歷年經(jīng)典試題回顧···························································（479）
同步強化練習(xí)題·····························································（482）
同步強化練習(xí)題參考答案及解析···············································（487）
第十八章 全面預(yù)算························································（493）
本章考情分析·······························································（493）
2017年教材主要變化························································（493）
本章核心考點解讀···························································（493）
歷年經(jīng)典試題回顧···························································（500）
同步強化練習(xí)題·····························································（502）
同步強化練習(xí)題參考答案及解析··············································（509）
第十九章 責(zé)任會計························································（515）
本章考情分析······························································（515）
2017年教材主要變化························································（515）
本章核心考點解讀···························································（515）
歷年經(jīng)典試題回顧···························································（524）
同步強化練習(xí)題·····························································（524）
同步強化練習(xí)題參考答案及解析··············································（529）
第二十章 業(yè)績評價······················································（533）
本章考情分析·····························································（533）
2017年教材主要變化························································（533）
本章核心考點解讀··························································（533）
歷年經(jīng)典試題回顧·························································（540）
同步強化練習(xí)題···························································（543）
同步強化練習(xí)題參考答案及解析··············································（547）
第二十一章 管理會計報告················································（551）
本章考情分析······························································（551）
2017年教材主要變化·······················································（551）
本章核心考點解讀·························································（551）
歷年經(jīng)典試題回顧························································（554）
同步強化練習(xí)題·····························································（554）
同步強化練習(xí)題參考答案及解析·············································（557）
第三部分跨章節(jié)綜合題演練
綜合題演練·································································（561）
綜合題掃描·································································（561）
跨章節(jié)綜合題·······························································（563）
跨章節(jié)綜合題參考答案及解析·················································（578）
第四部分全真模擬測試題及參考答案
2017年注冊會計師考試全真模擬測試題（一）···································（591）
全真模擬測試題（一）參考答案及解析·········································（597）
2017年注冊會計師考試全真模擬測試題（二）····································（605）
全真模擬測試題（二）參考答案及解析········································（613）
附錄注冊會計師全國統(tǒng)一考試（專業(yè)階段）歷年真題新解·························（621）