【正文】 目錄第1章 總論................................................................................................3 財(cái)務(wù)會(huì)計(jì)的基本特征有哪些？...............................................................3 會(huì)計(jì)確認(rèn)的基本標(biāo)準(zhǔn)是什么？..............................................3 會(huì)計(jì)信息的質(zhì)量要求有哪些？...............................................................................3第二章貨幣資金.............................................................................................4貨幣資金內(nèi)部控制的主要內(nèi)容有哪些？.....................................................................4現(xiàn)金管理制度的主要內(nèi)容有哪些？......................................................................4使用銀行本票辦理結(jié)算應(yīng)注意的問(wèn)題有哪些？.........................4使用銀行匯票辦理結(jié)算應(yīng)注意的問(wèn)題有哪些？...................4商業(yè)匯票結(jié)算方式有何優(yōu)點(diǎn)？.....................................4第三章應(yīng)收及預(yù)付款項(xiàng).............................................................5應(yīng)收賬款的特點(diǎn)有哪些？......................................................5如何確認(rèn)壞賬？....................................................................5帶息和不帶息應(yīng)收票據(jù)在核算上有何區(qū)別？...............................................5應(yīng)收票據(jù)面值、到期價(jià)值與賬面價(jià)值三者之間有何區(qū)別？...........................5應(yīng)收票據(jù)貼現(xiàn)有何特點(diǎn)？為什么說(shuō)貼現(xiàn)的帶追索權(quán)的應(yīng)收票據(jù)是一種或有負(fù)債？.............................................................5壞賬損失核算中的直接轉(zhuǎn)銷(xiāo)法和備抵法有何區(qū)別？..............................................5預(yù)付賬款與應(yīng)收賬款在性質(zhì)上有何區(qū)別？................................................6其他應(yīng)收款包括哪些內(nèi)容？應(yīng)如何進(jìn)行會(huì)計(jì)處理？....................6第四章存貨......................................................................................................6發(fā)生存貨的基本計(jì)價(jià)方法有哪些？............................................6什么是數(shù)量進(jìn)價(jià)金額核算法？簡(jiǎn)要說(shuō)明其內(nèi)容？............................................6什么是售價(jià)金額核算法？其基本內(nèi)容和適用范圍如何？............................6簡(jiǎn)要回答“材料成本差異”賬戶(hù)的基本結(jié)構(gòu)。....................................7簡(jiǎn)述存貨發(fā)出的計(jì)價(jià)對(duì)利潤(rùn)的影響。............................................7第五章對(duì)外投資..........................................................................................7短期投資與長(zhǎng)期投資有何區(qū)別？.....................................................7短期投資的期末計(jì)方法有哪些？各有何優(yōu)缺點(diǎn)？........................................7長(zhǎng)期債券投資溢、折價(jià)的攤銷(xiāo)方法有哪些？各有何優(yōu)缺點(diǎn)？...................................................7 長(zhǎng)期股權(quán)投資核算的成本法與權(quán)益法有何異同？..............................................8第六章固定資產(chǎn).....................................................8固定資產(chǎn)有哪些特征？....................................................................................8固定資產(chǎn)如何分類(lèi)？..............................................................................8哪些固定資產(chǎn)應(yīng)當(dāng)提取折舊？哪些不提折舊？..................................8計(jì)提固定資產(chǎn)折舊通常有哪幾種方法？.............................................8固定資產(chǎn)折舊如何進(jìn)行會(huì)計(jì)處理？............................................................9固定資產(chǎn)修理與改擴(kuò)建有保區(qū)別？.......................................................................9盤(pán)盈、盤(pán)虧固定資產(chǎn)如何核算？..........................................................................9固定資產(chǎn)的出售和報(bào)廢如何進(jìn)行會(huì)計(jì)處理？.................................9第七章無(wú)形資產(chǎn)及其他長(zhǎng)期資產(chǎn)181182......................................................10 無(wú)形資產(chǎn)有哪些基本特征？包括哪些具體內(nèi)容？...................................10 無(wú)形資產(chǎn)攤銷(xiāo)與固定資產(chǎn)折舊的區(qū)別是什么？............................................10 簡(jiǎn)述長(zhǎng)期待攤費(fèi)用的含義及核算規(guī)則。....................................10第8章 流動(dòng)負(fù)債185186......................................11 流動(dòng)負(fù)債如何分類(lèi)？...............................11 應(yīng)付票據(jù)與應(yīng)付賬款有何異同？.....................................11 一般納稅人與小規(guī)模納稅人增值稅的會(huì)計(jì)核算各有哪些特點(diǎn)？..................................11 應(yīng)付工資是如何核算的？...........................................................11 或有負(fù)債有哪些？如何披露？......................................................................11 預(yù)計(jì)負(fù)債應(yīng)具備什么條件？................................................................................12 或有負(fù)債與預(yù)計(jì)負(fù)債有何不同？............................................12 進(jìn)行債務(wù)重組有何意義？.....................................................................12第九章長(zhǎng)期負(fù)債191..............................................................................12 我國(guó)對(duì)借款費(fèi)用如何列支？為什么？......................................................................12舉借長(zhǎng)期債務(wù)對(duì)企業(yè)有何好處？.........................................................13長(zhǎng)期借款與應(yīng)付債券有何不同？.....................................................13從投資者的角度看，公司債券與股票有何不同？....................................13企業(yè)為什么要發(fā)生可轉(zhuǎn)換債券來(lái)籌集長(zhǎng)期資金？................................13第十章所有者權(quán)益195196................................................................................13 簡(jiǎn)述所有者權(quán)益的基本特征？.......................................................................13 簡(jiǎn)述普通股扶持有人擁有的權(quán)利。..................................................13 簡(jiǎn)述公司制企業(yè)盈余公積的用途。.......................................................14 簡(jiǎn)述合伙企業(yè)的基本特征。...............................................................14第11章 收入、費(fèi)用和利潤(rùn)201203.............................................................14 企業(yè)在銷(xiāo)售商品時(shí)，確認(rèn)營(yíng)業(yè)收入的具體條件是什么？.........................14 企業(yè)的費(fèi)用應(yīng)當(dāng)如何確認(rèn)？....................................................................14什么是永久性差異？其表現(xiàn)主要有哪些？...................................15 什么是時(shí)間性差異？其表現(xiàn)主要有哪些？..........................................................15 在應(yīng)付稅款法下，如何又對(duì)所得稅費(fèi)用進(jìn)行核算？....................................15 在納稅影響會(huì)計(jì)法下，如何對(duì)所得稅費(fèi)用進(jìn)行核算？................15 企業(yè)實(shí)現(xiàn)的凈利潤(rùn)按什么順序進(jìn)行分配？..............................................16 企業(yè)在年度終了如何進(jìn)行年度結(jié)算？..................................16第12章 會(huì)計(jì)調(diào)整211頁(yè)....................................................................16 會(huì)計(jì)政策變更的條件是什么？.......................................................16 運(yùn)用追溯調(diào)整法時(shí)，通常包含哪些步驟？如何確定會(huì)計(jì)政策變更的累積影響數(shù)？211..................160