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      2017資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)匯總
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資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)匯總
      

      
1
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：邊際資本成本
      

      
2
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：加權(quán)平均資本成本
      

      
3
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：個(gè)別資本成本
      

      
4
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：資本成本
      

      
5
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：存貨的初始計(jì)量
      

      
6
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：乳劑的制備
      

      
7
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：會(huì)計(jì)計(jì)量屬性
      

      
8
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：貸款和應(yīng)收款項(xiàng)
      

      
9
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：持有至到期投資
      

      
10
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：存貨的概念與確認(rèn)條件
      

      
11
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：可供出售金融資產(chǎn)
      

      
12
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：資本結(jié)構(gòu)的決策分析
      

      
13
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：期間費(fèi)用
      

      
14
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：所得稅費(fèi)用
      

      
15
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：收益法的運(yùn)用
      

      
16
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：知識(shí)產(chǎn)權(quán)的概念
      

      
17
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：房地產(chǎn)開(kāi)發(fā)管理
      

      
18
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：存貨盤存和清查
      

      
19
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：存貨可變現(xiàn)凈值的確定及跌價(jià)的賬務(wù)處理
      

      
20
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：金融資產(chǎn)減值
      

      
21
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：交易性金融資產(chǎn)的賬務(wù)處理
      

      
22
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)會(huì)計(jì)信息的質(zhì)量要求
      

      
23
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)會(huì)計(jì)的要素
      

      
24
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：資產(chǎn)預(yù)計(jì)未來(lái)現(xiàn)金流量現(xiàn)值
      

      
25
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：關(guān)聯(lián)方的披露
      

      
26
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：每股收益分析(EPS分析)
      

      
27
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：前期差錯(cuò)更正
      

      
28
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：籌資決策分析
      

      
29
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)計(jì)劃
      

      
30
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：永續(xù)盤存制
      

      
31
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：長(zhǎng)期股權(quán)投資初始計(jì)量及后續(xù)計(jì)量
      

      
32
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：持有至到期投資的相關(guān)規(guī)定
      

      
33
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)會(huì)計(jì)與資產(chǎn)評(píng)估之間的關(guān)系
      

      
34
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)會(huì)計(jì)的基本假設(shè)及會(huì)計(jì)基礎(chǔ)
      

      
35
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：所有者權(quán)益
      

      
36
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：借款費(fèi)用概述
      

      
37
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)報(bào)告
      

      
38
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：應(yīng)付職工薪酬的核算
      

      
39
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：以非現(xiàn)金資產(chǎn)清償債務(wù)
      

      
40
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：貨幣時(shí)間價(jià)值
      

      
41
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：固定資產(chǎn)更新決策
      

      
42
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：無(wú)形資產(chǎn)的處置
      

      
43
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：易性金融資產(chǎn)的賬務(wù)處理
      

      
44
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：交易性金融資產(chǎn)
      

      
45
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)會(huì)計(jì)信息質(zhì)量要求
      

      
46
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)會(huì)計(jì)與資產(chǎn)評(píng)估的關(guān)系
      

      
47
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：無(wú)形資產(chǎn)初始計(jì)量
      

      
48
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：反應(yīng)企業(yè)財(cái)務(wù)狀況要素
      

      
49
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：財(cái)務(wù)會(huì)計(jì)基本假設(shè)
      

      
50
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：資產(chǎn)負(fù)債表分析
      

      
51
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：無(wú)形資產(chǎn)的后續(xù)計(jì)量
      

      
52
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：非貨幣性資產(chǎn)交換
      

      
53
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：資產(chǎn)可收回金額的計(jì)量
      

      
54
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：反映企業(yè)財(cái)務(wù)狀況的要素
      

      
55
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：投資項(xiàng)目的風(fēng)險(xiǎn)分析
      

      
56
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：現(xiàn)金流量概念
      

      
57
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：利潤(rùn)的概念
      

      
58
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：利潤(rùn)表分析
      

      
59
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：應(yīng)付職工薪酬及應(yīng)付股利
      

      
60
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：長(zhǎng)期借款及一般公司債券
      

      
61
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：可轉(zhuǎn)換公司債券的會(huì)計(jì)處理
      

      
62
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：長(zhǎng)期借款和一般公司債券
      

      
63
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：應(yīng)付和預(yù)收款項(xiàng)
      

      
64
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：債務(wù)轉(zhuǎn)為資本
      

      
65
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：或有事項(xiàng)的基本概念
      

      
66
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：存貨的賬務(wù)處理
      

      
67
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：非貨幣性資產(chǎn)
      

      
68
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：可轉(zhuǎn)換公司債券的處理
      

      
69
資產(chǎn)評(píng)估師《財(cái)務(wù)會(huì)計(jì)》重點(diǎn)知識(shí)點(diǎn)：以資產(chǎn)進(jìn)行債務(wù)重組的核算
      

      
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