【正文】 ....................40九、長期應(yīng)付款.....................................................................................................41 第八章所有者權(quán)益.................................................................................................41一、國有獨(dú)資公司的投入資本.............................................................................41二、有限責(zé)任公司的投入資本.............................................................................41三、股份有限公司的投入資本.............................................................................42四、獨(dú)資企業(yè)改組為股份制企業(yè).........................................................................42五、實(shí)收資本增減變動(dòng)的核算.............................................................................42六、資本公積.........................................................................................................43七、盈余公積.........................................................................................................44八、未分配利潤.....................................................................................................45九、彌補(bǔ)虧損.........................................................................................................45十、以前年度損益調(diào)整.........................................................................................46 第九章收入、費(fèi)用和利潤.....................................................................................46一、收入的分類.....................................................................................................46二、商品銷售收入.................................................................................................46 第十章財(cái)務(wù)會(huì)計(jì)報(bào)告.............................................................................................51一、資產(chǎn)負(fù)債表.....................................................................................................52二、三、四、第十一章一、二、三、四、五、六、第十二章一、二、三、四、五、第十三章一、二、三、四、五、六、七、八、第十四章一、二、三、四、五、六、七、八、九、第十五章一、二、三、四、二、利潤表、利潤分配表的編制方法.................................................................52三、現(xiàn)金流量表.....................................................................................................52 報(bào)表附注（仔細(xì)看一下，掌握為客觀題，不要從這里丟分）..........................56 第十一章 所得稅會(huì)計(jì)...........................................................................................56一、永久性差異與時(shí)間性差異.............................................................................56二、應(yīng)付稅款法.....................................................................................................57三、納稅影響會(huì)計(jì)法.............................................................................................57四、遞延法.............................................................................................................57五、債務(wù)法.............................................................................................................58六、納稅影響會(huì)計(jì)法核算的特殊點(diǎn).....................................................................58 外幣業(yè)務(wù).................................................................................................................59一、賬戶設(shè)置及會(huì)計(jì)處理程序.............................................................................59二、主要外幣業(yè)務(wù)的會(huì)計(jì)處理.............................................................................59三、期末匯兌損益的處理.....................................................................................60四、外幣會(huì)計(jì)報(bào)表折算的方法.............................................................................60五、我國外幣會(huì)計(jì)報(bào)表折算.................................................................................61 第十三章 借款費(fèi)用...............................................................................................61一、借款費(fèi)用的內(nèi)容.............................................................................................62二、借款費(fèi)用的確認(rèn)原則.....................................................................................62三、借款費(fèi)用資本化的條件(同時(shí)滿足)：...........................................................62四、資本化金額的計(jì)量：.....................................................................................62五、會(huì)計(jì)處理.........................................................................................................63六、暫停資本化.....................................................................................................63七、停止資本化.....................................................................................................63八、披露.................................................................................................................64 第十四章或有事項(xiàng).............................................................................................64一、或有事項(xiàng)的特征.............................................................................................64二、常見或有事項(xiàng)舉例.........................................................................................64三、或有負(fù)債和或有資產(chǎn).....................................................................................64三、或有事項(xiàng)的確認(rèn).............................................................................................65四、或有事項(xiàng)的計(jì)量.............................................................................................65五、或有事項(xiàng)的會(huì)計(jì)處理.....................................................................................65六、因或有事項(xiàng)確認(rèn)的負(fù)債的披露.....................................................................65七、或有負(fù)債的披露.............................................................................................66八、或有資產(chǎn)的披露.............................................................................................66 第十五章租賃.................................................................................................66一、有關(guān)概念.........................................................................................................66二、租賃的分類.....................................................................................................66三、融資租賃的認(rèn)定條件(滿足其中一條或數(shù)條即可)：...................................67四、承租人經(jīng)營租賃的會(huì)計(jì)處理......................................................................