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1、精心整理2018 年初级会计职称初级会计实务考试大纲：第一章第一章会计概述精心整理文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS
2、8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C
3、5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS
4、8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C
5、5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS
6、8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C
7、5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5文档编码:CO9A6Q5D9S4 HS8M8V1X5O1 ZE2Z4P4U8C5精心整理文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:C
8、M5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:
9、CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码
10、:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编
11、码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档
12、编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文
13、档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7
14、文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7精心整理一、初级会计实务教材变化文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N1
15、0B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N
16、10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6
17、N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z
18、6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7
19、Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E
20、7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6
21、E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7精心整理章节变化内容第一章会计概述全部新增第二章资产1.删除持有至到期投资、可供出售金融资产、长期股权投资和投资性房地产的相关内容2.根据财税 201622号文件规定,对交易性金融资产和固定资产会计核算进行调整3.增加应收股利和应收利息的相关内容第三章负债1.删除长期借款、应付债券及长期应付款的相关内容2.将应付股利及其他应付款并入应付及预收款项中介绍3.根据财税 201622号
22、文件规定对应交税费进行重新编写第四章所有者权益未发生实质性变化,对个表述和例题进行调整第五章收入、费用和利润1.将原费用和利润的内容并人此章2.收入部分按财税 201622号文件对涉及增值税业务进行调整3.删除与政府补助相关内容4.在利润部分增加其他利益第六章财务报表充说明1.根据 2017 新发布的会计准则,对资产负表、利润表报表项目进行调整和补充说明2.删除现金流量表的相关内容第七章管理会计基础1.新增管理会计概述内容2.将原产品成本计算内容与本章合并,同时删除原产品成本分析相关内容第八章政府会计基础1.新增政府会计基本准则内容2.对部分例题进行修改文档编码:CM5U5F5I7X4 HZ6
23、E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ
24、6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 H
25、Z6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4
26、HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4
27、 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X
28、4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7文档编码:CM5U5F5I7X4 HZ6E7Z6N10B4 ZE7A10S6K10G7