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中級會計實務視頻教程  
中級會計實務視頻教程
中級會計實務視頻教程
“中級會計職稱考試”需要考三門課程,其實一門是《中級會計實務》視頻教程因此而誕生,對于從事會計行業的有志之士來說,會計師考試(又稱“中級會計職稱考試”)是從事會計行業向上發展所必須經歷的考試。一般來說,公司的財務經理需要具備會計師資格。會計師同時又是各大城市作為人才引進的職務,所以會計師考試是含金量最高的會計類考試。中級會計實務是會計師考試三門考試科目中的重要一門,同時中級會計實務是根據財政部最新企業會計準則進行編寫的,也是會計實務賬務處理的重要參考。周老師作為會計師考試的講授老師,從事審計行業多年,是中國注冊會計師,將以通熟易懂的方式向學員朋友們講授中級會計實務這門課程。
標   題日 期點擊
第0章:前言 2015-07-13269
0-1、考試介紹及2015年會計實務教材主要變化 2015-07-1328814
0-2、中級會計實務教材的基礎框架及各章節考試要點 2015-07-1314265
0-3、中級會計實務的命題規律及特點 2015-07-138389
0-4、中級會計實務的學習方法與技巧 2015-07-1312973
第一章:總論 2015-07-13399
1-1、財務報告目標 2015-07-1328733
1-2、會計信息質量要求(1) 2015-07-1315485
1-3、會計信息質量要求(2) 2015-07-1310012
1-4、資產的定義及其確認條件 2015-07-139664
1-5、負債和所有者權益的定義及其確認條件 2015-07-138799
1-6、收入的定義及其確認條件 2015-07-137459
1-7、費用的定義及其確認條件 2015-07-136441
1-8、 利潤及會計要素計量屬性 2015-07-136923
1-9、本章小結 2015-07-135343
第二章:存貨 2015-07-14244
2-1、存貨的概念及確認條件 2015-07-1418936
2-2、外購存貨的初始計量 2015-07-1412384
2-3、通過進一步加工而取得的存貨 2015-07-1410385
2-4、存貨的期末計量(1) 2015-07-1411556
2-5、存貨的期末計量(2) 2015-07-148824
2-6、存貨的期末計量(3) 2015-07-147084
2-7、存貨的期末計量(4) 2015-07-146732
2-8、 存貨跌價準備的計提 2015-07-177678
2-9、存貨跌價準備的轉回 2015-07-176594
2-10、存貨跌價準備的結轉 2015-07-176365
2-11、本章小結 2015-07-175354
2-12、經典習題講解 (1) 2015-07-176152
2-13、經典習題講解 (2) 2015-07-174661
第三章: 固定資產 2015-07-17223
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