| 2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析匯總 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：年限平均法 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：固定資產(chǎn)減值的會(huì)計(jì)處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：委托外單位加工完成的存貨 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：事業(yè)單位的資產(chǎn) |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：讓渡資產(chǎn)使用權(quán)收入 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：銷(xiāo)售商品收入條件 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：銷(xiāo)售折讓 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：銷(xiāo)售退回 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：應(yīng)付職工薪酬 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：應(yīng)交稅費(fèi)概述 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：增值稅概述 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：應(yīng)交消費(fèi)稅 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：應(yīng)交營(yíng)業(yè)稅 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：其他應(yīng)交稅費(fèi) |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：應(yīng)付股利及其他應(yīng)付款 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：實(shí)收資本 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：資本公積的概述 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：資本公積的賬務(wù)處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：留存收益 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：在同一會(huì)計(jì)期間內(nèi)開(kāi)始并完成的勞務(wù) |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：勞務(wù)的開(kāi)始和完成分屬不同的會(huì)計(jì)期間 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：銷(xiāo)售商品收入確認(rèn) |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：一般銷(xiāo)售商品業(yè)務(wù)的處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：已經(jīng)發(fā)出但不符合銷(xiāo)售商品收入確認(rèn)條件的商品的處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：商業(yè)折扣、現(xiàn)金折扣和銷(xiāo)售折讓的處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：銷(xiāo)售退回的處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：采用預(yù)收款方式銷(xiāo)售商品的處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：銷(xiāo)售材料等存貨的處理 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：主營(yíng)業(yè)務(wù)成本 |
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2017初級(jí)會(huì)計(jì)師《初級(jí)會(huì)計(jì)實(shí)務(wù)》重點(diǎn)解析：其他業(yè)務(wù)成本 |
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