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会计师资格考试相关知识《会计学》(下)是一个跨度大,理论较深的一门学科,因而,考生学起来比较困难。笔者认为,要想把这部分知识掌握透彻,最基本的方法是:深化理论,突出重点。所谓深化理论,就是指在学习这部分内容时,要注意理论问题的掌握,这是相关知识的会计学与会计学买务的区别根本所在。在这一部分的知识里,主要的理论问题大致有如下几个方面:一、我国为什么要制定会计准则,其特点是什么?二、会计核算的基本前提是什么?三、什么是会计要素?基本内容及其关系如何?四、会计核算的一般要求是什么?五、什么是存货?存货如何进行分类?六、发出存货如何进行计价?(主要掌握具体辨认法与后进先出法)。
Accountant qualification examination related knowledge “Accounting” (below) is a large span, the theory of a deep subject, therefore, candidates learn more difficult. The author believes that if you want to master this part of the knowledge thorough, the most basic method is: to deepen the theory, focus. The so-called deepening theory refers to the learning of this part of the content, we should pay attention to the mastery of theoretical issues, which is the difference between knowledge-based accounting and accounting services fundamental difference. In this part of the knowledge, the main theoretical issues generally have the following aspects: First, why should we develop accounting standards, which are characterized by? Second, the basic premise of accounting is what? Third, what is the accounting element? Basic What are the general requirements of accounting? 5, What is inventory? How to classify inventory? 6, How to issue inventory? (Mainly identify the specific identification method and the LIFO method).