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                      1. 当前位置: 考试导航 > 初级会计师 > 资料大全 > 正文

                        2020初会《初级会计实务》:会计要素及会计要素的计量属性

                        2019/12/17 17:14:56 来源:优路教育 阅读数:0 课程 资料 微信

                          2020年初级会计师报名阶段已全部结束,考生们随之进入的是备考阶段,优路初级会计师建议初级会计考生根据自己的实际情况,对学习过的知识点进行反复记忆,有针对性的学习。这次小编整理的是《初级会计实务》知识点:会计要素及会计要素的计量属性。


                          会计要素

                          ①ZICHAN(ZIJINDEZHANYONGXINGTAI)

                          ZICHANSHIZHIQIYEGUOQUDEJIAOYIHUOZHESHIXIANGXINGCHENGDE、YOUQIYEYONGYOUHUOZHEKONGZHIDE、YUQIHUIJIQIYEDAILAIJINGJILIYIDEZIYUAN。(NENGSHENGQIANDEQIAN)

                          ②FUZHAI

                          FUZHAISHIZHIQIYEGUOQUDEJIAOYIHUOZHESHIXIANGXINGCHENGDE、YUQIHUIDAOZHIJINGJILIYILIUCHUQIYEDEXIANSHIYIWU。XIANSHIYIWUSHIZHIQIYEZAIXIANXINGTIAOJIANXIAYICHENGDANDEYIWU。WEILAIFASHENGDEJIAOYIHUOZHESHIXIANGXINGCHENGDEYIWU,BUSHUYUXIANSHIYIWU,BUYINGDANGQUERENWEIFUZHAI。

                          ③SUOYOUZHEQUANYI

                          SUOYOUZHEQUANYISHIZHIQIYEZICHANKOUCHUFUZHAIHOUYOUSUOYOUZHEXIANGYOUDESHENGYUQUANYI。(GUISHUYUYEZHU(TOUZIZHE)DEJINGZICHANYAOQIUQUAN)

                          ④SHOURU、FEIYONGHELIRUN

                          SHOURUSHIZHIQIYEZAIRICHANGHUODONGZHONGXINGCHENGDE、HUIDAOZHISUOYOUZHEQUANYIZENGJIADE、YUSUOYOUZHETOURUZIBENWUGUANDEJINGJILIYIDEZONGLIURU。

                          FEIYONGSHIZHIQIYEZAIRICHANGHUODONGZHONGFASHENGDE、HUIDAOZHISUOYOUZHEQUANYIJIANSHAODE、YUXIANGSUOYOUZHEFENPEILIRUNWUGUANDEJINGJILIYIDEZONGLIUCHU。

                        免费1000炮捕鱼  LIRUNSHIZHIQIYEZAIYIDINGHUIJIQIJIANDEJINGYINGCHENGGUO。

                        免费1000炮捕鱼  TONGSULAISHUO,LIURUQIYEDESHISHOURU、LIUCHUQIYEDESHIFEIYONG,LIURUHELIUCHUDECHAEWEIQIYELIRUN。


                          会计要素的计量属性

                          ①LISHICHENGBEN

                          JIANDANLIJIEWEIYUANSHIDAIJIA。

                          ②ZHONGZHICHENGBEN(≠ZHONGZHIWANQUANCHENGBEN)

                          PANYINGCHUDECUNHUOHUOGUDINGZICHANDERUZHANGKOUJING。

                          ③XIANZHI

                          TONGSULAISHUO,JIUSHIWEILAIHUIBAOHUOSHIWEILAIDAIJIADEZHEXIANZHI。LIJIEWEI:CHENGBENHUOSHOUYIDEJIAZHIYIJINTIANDEXIANJINLAIJILIANGSHIDEJIAZHI。

                          ④KEBIANXIANJINGZHI

                          TONGSULAISHUO,JIUSHICUNHUODENGZICHANANZHAOMUQIANDEXINGQINGMAIDIAOKEYIZHUANDUOSHAOQIAN。

                          ⑤GONGYUNJIAZHI(SHICHANGJIA)

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