信息詳情頁(yè)
Tue Jun 12 15:58:48 CST 2018
{CKECommentFlag=N, Attribute=0, PlatformAttribute=3, _PageIndex=0, ID=88827, PageTitles=null, BodyText=2011年會(huì)計(jì)從業(yè)資格考試《會(huì)計(jì)基礎(chǔ)》
第二章 會(huì)計(jì)要素與會(huì)計(jì)科目
1.按兩大類（反映財(cái)務(wù)狀況和反映經(jīng)營(yíng)成果）掌握會(huì)計(jì)要素；并掌握6個(gè)會(huì)計(jì)要素的含義、特征及包含的內(nèi)容，如會(huì)判斷哪些科目屬于資產(chǎn)類；
2.會(huì)計(jì)計(jì)量屬性。（5個(gè)）
3.總賬與明細(xì)科目的區(qū)別與聯(lián)系（總賬統(tǒng)馭控制、明細(xì)賬補(bǔ)充說(shuō)明）
4.科目設(shè)置的原則。（3個(gè)）
, CopyImageFlag=null, Format=null, SiteID=1, CatalogID=659, CatalogInnerCode=000009000002000002, TopCatalog=000009, BranchInnerCode=0001, ContentTypeID=Article, Title=會(huì)計(jì)從業(yè)資格考試《會(huì)計(jì)基礎(chǔ)》第二章會(huì)計(jì)要素與會(huì)計(jì)科目考點(diǎn)總結(jié), SubTitle=《會(huì)計(jì)基礎(chǔ)》第二章會(huì)計(jì)要素與會(huì)計(jì)科目考點(diǎn)總結(jié), ShortTitle=, TitleStyle=null, ShortTitleStyle=null, SourceTitle=, Author=luoehui, Editor=null, Summary=, LinkFlag=N, RedirectURL=null, StaticFileName=/new/15_24_201104/06lu852592850.shtml, Status=30, TopFlag=0, TopDate=null, TemplateFlag=N, Template=null, OrderFlag=130207459800000, ReferName=null, ReferURL=null, Keyword=2011年會(huì)計(jì)從業(yè)資格考試,會(huì)計(jì)基礎(chǔ), RelativeContent=null, RecommendBlock=null, CopyType=0, CopyID=0, HitCount=0, StickTime=0, PublishFlag=Y, Priority=1, IsLock=null, LockUser=null, PublishDate=2011-04-06 15:23:18.0, DownlineDate=null, ArchiveDate=null, LogoFile=null, Tag=null, Source=正保會(huì)計(jì)網(wǎng)校, SourceURL=null, Weight=0, ClusterSource=null, ClusterTarget=null, ContributeFlag=null, ContributeUID=0, ConfigProps=NextContent=
CKECommentFlag=N
PrevContent=
Staticize=
CommentEnable=
CommentEndTime=
CommentStartTime=
ContentWorkflowInstanceID=
, Prop1=PM125643, Prop2=0, Prop3=null, Prop4=null, AddUser=luoehui, AddTime=2011-04-06 15:23:18.0, ModifyUser=, ModifyTime=null, NextContent=, OldPublishFolder=, PrevContent=, Staticize=Y, CommonContentDimCatalogIDSet=null, ContentWorkflowInstanceID=0, CommentEnable=Y, CommentEndTime=, CommentStartTime=, HasBadword=, Name=會(huì)計(jì)從業(yè)資格考試《會(huì)計(jì)基礎(chǔ)》第二章會(huì)計(jì)要素與會(huì)計(jì)科目考點(diǎn)總結(jié), Link=/new/15_24_201104/06lu852592850.shtml, ContentPageSize=1, Content=2011年會(huì)計(jì)從業(yè)資格考試《會(huì)計(jì)基礎(chǔ)》
第二章 會(huì)計(jì)要素與會(huì)計(jì)科目
1.按兩大類（反映財(cái)務(wù)狀況和反映經(jīng)營(yíng)成果）掌握會(huì)計(jì)要素；并掌握6個(gè)會(huì)計(jì)要素的含義、特征及包含的內(nèi)容，如會(huì)判斷哪些科目屬于資產(chǎn)類；
2.會(huì)計(jì)計(jì)量屬性。（5個(gè)）
3.總賬與明細(xì)科目的區(qū)別與聯(lián)系（總賬統(tǒng)馭控制、明細(xì)賬補(bǔ)充說(shuō)明）
4.科目設(shè)置的原則。（3個(gè)）
}