高頓財(cái)經(jīng)CPA注會(huì)考試輔導(dǎo)教材練習(xí)題

專題一目 錄做題有套路·會(huì)計(jì)考點(diǎn)一會(huì)計(jì)基本假設(shè)考點(diǎn)二會(huì)計(jì)信息質(zhì)量要求考點(diǎn)三會(huì)計(jì)要素的增減變動(dòng)考點(diǎn)四會(huì)計(jì)要素的計(jì)量屬性考點(diǎn)一存貨的初始計(jì)量考點(diǎn)二存貨的后續(xù)計(jì)量考點(diǎn)三存貨跌價(jià)準(zhǔn)備的確認(rèn)和計(jì)量考點(diǎn)一固定資產(chǎn)的初始計(jì)量考點(diǎn)二固定資產(chǎn)折舊總論專題一專題二存貨003005008011016018020固定資產(chǎn)專題三0290351個(gè)套路1個(gè)套路1個(gè)套路2個(gè)套路2個(gè)套路3個(gè)套路1個(gè)套路4個(gè)套路2個(gè)套路_x005f002考點(diǎn)三更新改造考點(diǎn)四固定資產(chǎn)減值考點(diǎn)五固定資產(chǎn)處置考點(diǎn)一無形資產(chǎn)的定義考點(diǎn)二無形資產(chǎn)的初始計(jì)量考點(diǎn)三無形資產(chǎn)處置考點(diǎn)一投資性房地產(chǎn)的核算對(duì)象考點(diǎn)二投資性房地產(chǎn)的轉(zhuǎn)換考點(diǎn)三投資性房地產(chǎn)的處置考點(diǎn)一資產(chǎn)可收回金額考點(diǎn)二資產(chǎn)組減值考點(diǎn)三商譽(yù)減值考點(diǎn)四總部資產(chǎn)減值專題四無形資產(chǎn)投資性房地產(chǎn)專題五039041043048049054058059062068070073077專題六資產(chǎn)減值1個(gè)套路2個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路2個(gè)套路1個(gè)套路3個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路003負(fù)債專題七政府補(bǔ)助專題九專題八收入、費(fèi)用和利潤(rùn)專題十非貨幣性資產(chǎn)交換047考點(diǎn)一非流動(dòng)負(fù)債中公司債券的賬務(wù)處理考點(diǎn)二借款費(fèi)用考點(diǎn)三股份支付考點(diǎn)四或有事項(xiàng)和預(yù)計(jì)負(fù)債概述考點(diǎn)五考核或有事項(xiàng)會(huì)計(jì)的具體應(yīng)用考點(diǎn)一收入的確認(rèn)和計(jì)量考點(diǎn)二特定交易的處理考點(diǎn)三費(fèi)用考點(diǎn)四利潤(rùn)考點(diǎn)一政府補(bǔ)助的分類考點(diǎn)二政府補(bǔ)助的會(huì)計(jì)處理考點(diǎn)一非貨幣性資產(chǎn)交換的認(rèn)定0830880941061081171191241271391401442個(gè)套路2個(gè)套路5個(gè)套路1個(gè)套路3個(gè)套路2個(gè)套路1個(gè)套路2個(gè)套路4個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路004考點(diǎn)二以公允價(jià)值計(jì)量的非貨幣性資產(chǎn)考點(diǎn)一資產(chǎn)償還債務(wù)的會(huì)計(jì)處理考點(diǎn)二附或有條件的債務(wù)重組會(huì)計(jì)處理考點(diǎn)三債權(quán)人放棄債權(quán)的會(huì)計(jì)處理考點(diǎn)一遞延所得稅資產(chǎn)、負(fù)債考點(diǎn)二應(yīng)交所得稅考點(diǎn)三所得稅費(fèi)用考點(diǎn)四遞延所得稅費(fèi)用、應(yīng)交所得稅、考點(diǎn)一記賬本位幣的確定 考點(diǎn)二記外幣貨幣性項(xiàng)目交易的會(huì)計(jì)處理 考點(diǎn)三外幣報(bào)表折算 債務(wù)重組專題十一專題十二所得稅外幣折算專題十三162168171173153156158146186187191所得稅費(fèi)用的綜合考核2個(gè)套路2個(gè)套路1個(gè)套路1個(gè)套路4個(gè)套路1個(gè)套路1個(gè)套路2個(gè)套路1個(gè)套路2個(gè)套路2個(gè)套路交換的會(huì)計(jì)處理005考點(diǎn)一經(jīng)營(yíng)租賃的會(huì)計(jì)處理考點(diǎn)二融資租賃的會(huì)計(jì)處理考點(diǎn)三記售后租回交易形成經(jīng)營(yíng)租賃的會(huì)計(jì)處理考點(diǎn)四售后租回交易形成融資租賃的會(huì)計(jì)處理考點(diǎn)一資產(chǎn)負(fù)債表的列報(bào)考點(diǎn)二影響營(yíng)業(yè)利潤(rùn)的項(xiàng)目考點(diǎn)三記現(xiàn)金流量表項(xiàng)目的分類與計(jì)算考點(diǎn)四關(guān)聯(lián)方關(guān)系及披露考點(diǎn)五記中期報(bào)告考點(diǎn)一會(huì)計(jì)政策及其變更的概述考點(diǎn)二記會(huì)計(jì)政策變更的賬務(wù)處理考點(diǎn)三會(huì)計(jì)估計(jì)及其變更概述考點(diǎn)四記會(huì)計(jì)估計(jì)變更的賬務(wù)處理考點(diǎn)五以攤余成本計(jì)量金融資產(chǎn)的差錯(cuò)更正考點(diǎn)六無形資產(chǎn)的差錯(cuò)更正租賃專題十四財(cái)務(wù)報(bào)告專題十五專題十六會(huì)計(jì)政策、會(huì)計(jì)估計(jì)及其變更和差錯(cuò)更正1972002042062102122162232272342382422452462491個(gè)套路3個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路2個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路2個(gè)套路2個(gè)套路2個(gè)套路1個(gè)套路006考點(diǎn)七售后回購的差錯(cuò)更正考點(diǎn)八記預(yù)計(jì)負(fù)債的差錯(cuò)更正考點(diǎn)九股份支付的差錯(cuò)更正考點(diǎn)一長(zhǎng)期股權(quán)投資的初始計(jì)量考點(diǎn)二記反向購買 考點(diǎn)三長(zhǎng)期股權(quán)投資的后續(xù)計(jì)量 考點(diǎn)四記長(zhǎng)期股權(quán)投資的轉(zhuǎn)換考點(diǎn)五交易費(fèi)用的處理 考點(diǎn)六綜合考核長(zhǎng)期股權(quán)投資 考點(diǎn)一記同一控制下企業(yè)合并處理考點(diǎn)二非同一控制下企業(yè)合并處理考點(diǎn)三內(nèi)部交易的合并處理 考點(diǎn)四記合并財(cái)務(wù)報(bào)表的列報(bào) 考點(diǎn)一資產(chǎn)負(fù)債表日后調(diào)整事項(xiàng)判斷 考點(diǎn)二資產(chǎn)負(fù)債表日后非調(diào)整事項(xiàng)判斷長(zhǎng)期股權(quán)投資專題十七合并財(cái)務(wù)報(bào)表專題十八資產(chǎn)負(fù)債表日后事項(xiàng)專題十九3023073223353413432622682712812932952512522551個(gè)套路1個(gè)套路3個(gè)套路1個(gè)套路4個(gè)套路3個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路2個(gè)套路3個(gè)套路2個(gè)套路1個(gè)套路1個(gè)套路1個(gè)套路007
345 
考點(diǎn)三記資產(chǎn)負(fù)債表日后調(diào)整事項(xiàng)的會(huì)計(jì)處理 
3個(gè)套路每股收益專題二十352 
考點(diǎn)一基本每股收益的計(jì)算
355 
考點(diǎn)二稀釋每股收益的計(jì)算
2個(gè)套路1個(gè)套路358 
考點(diǎn)三記重新計(jì)算 1 個(gè)套路
359 
考點(diǎn)四綜合計(jì)算每股收益 
1個(gè)套路362 
附 錄《會(huì)計(jì)》命題特點(diǎn)分析及備考方法建議