2019年注会CPA会计高频考点专题知识总结

浙江体彩11选五开奖结果 2019-12-13 10:12126未知admin

  不具有融资性质 借:在建工程 借:固定资产 应交税费一应交增值税(进项税额) 应交税费一应交增值税(进项税额) 贷:银行存款、应付职工薪酬等 贷:银行存款等 借:固定资产目录 专题一 存货······················································································1 专题二目录 专题一 存货······················································································1 专题二 固定资产················································································3 专题三 无形资产················································································8 专题四 投资性房地产········································································ 10 专题五 金融资产·············································································· 14 专题六 金融负债·············································································· 21 专题七 长期股权投资与合营安排························································· 23 专题八 负债···················································································· 33 专题九 职工薪酬·············································································· 42 专题十 股份支付·············································································· 46 专题十一 或有事项··········································································· 49 专题十二 所有者权益········································································ 52 专题十三 收入、费用和利润······························································· 59 专题十四 政府补助··········································································· 64 专题十五 非货币性资产交换······························································· 67 专题十六 债务重组··········································································· 70 专题十七 所得税·············································································· 74 专题十八 外币折算··········································································· 75 专题十九 租赁················································································· 77 专题二十 持有待售的非流动资产、绂忕壒鏂颁笘浠e叏椤?11鏈堟姤浠?娌堥槼鍞环1552涓囪捣,处置组和终止经营 ····························· 81 专题二十一 合并财务报表·································································· 83 专题一 存货 【必考分录一】存货成本的结转 存货成本的结转 对外销售的会计处理 销售商品: 借:主营业务成本 存货跌价准备 销售材料: 借:其他业务成本 存货跌价准备 贷:库存商品 贷:原材料 生产领用的包装物 包装物的会计处理 借:制造费用等 贷:周转材料——包装物 出借包装物及随同产品出售 借:销售费用 不单独计价的包装物 贷:周转材料——包装物 出租包装物及随同产品出售 借:其他业务成本 单独计价的包装物 贷:周转材料——包装物 【必考分录二】存货跌价准备的计提与转回 存货跌价准备的计提 存货跌价准备的转回 存货跌价准备的计提与转回 借:资产减值损失 贷:存货跌价准备 借:存货跌价准备 贷:资产减值损失 【必考分录三】存货的盘点 盘盈的存货 存货的盘点 批准前 借:原材料/库存商品等 贷:待处理财产损溢 1 盘亏的存货 批准后 借:待处理财产损溢 贷:管理费用 批准前 借:待处理财产损溢 贷:原材料/库存商品等 批准后 借:管理费用(计量收发差错或管理不善) 营业外支出(自然灾害非正常原因) 原材料(回收残料价值) 其他应收款(应收的赔偿) 贷:待处理财产损溢 2 专题二 固定资产 【必考分录一】外购的固定资产 外购的固定资产 购入不需要安装的固定资产 购入需要安装的固定资产 直接购买,涓嶅繕鍒濆績路涓嶈繚鏈績路涓嶈礋鐪熷績。2019年注会CPA会计高频考点专题知识总结_财会/金融考试_资格考试/认证_教育专区。

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