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第一章总论本章试题主要集中在客观性题目中,没有主观性题目。考核点是会计基本理论、基本方法等问题。要求了解会计核算前提、会计核算一般原则的内容和要求、会计报表要素的概念和特征。考点:会计核算一般原则(一)一贯性原则,要求企业的会计核算方法前后各期应当保持一致,不得随意变更。如有必要变更,应当将变更的内容和理由、变更的累积影响数,以及累积影响数不能合理确定的理由等,在会计报表附注中予以说明。由于它强调的是同一企业在前后各期内所采用的会计政策应当一致,因此在两种情
The first chapter general questions in this chapter focused on objectivity questions, there is no subjective topic. Assessment point is the basic theory of accounting, basic methods and other issues. Require understanding of the premise of accounting, accounting principles and content of the general requirements, the concept and characteristics of the financial statements. Test sites: general principles of accounting (A) the principle of consistency, requiring enterprises accounting methods before and after the period should be consistent, not free to change. If necessary, the contents of the change and the reasons for the change, the cumulative impact of the change, and the reasons why the cumulative impact can not be reasonably determined shall be described in the notes to the financial statements. Since it emphasizes that the accounting policies adopted by the same enterprise during the previous and subsequent periods should be consistent,