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class="title">5個回答 <span id="n27nnzn" class="refresh">默認(rèn)排序</span> <div id="ss4pqtr" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時間排序</li> </ul> </div> </h3> </div> <div id="7nizaek" class="get-more-reply"> <div class="hz3v9mh" id="reply_5123976" class="p-question-answers bf bb"> <div id="jglkb47" class="person" data-userid="yulang1107"> <div id="pnjryk4" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/68ac54928e91530f1f4dd20dbc86ac3005e8c637.jpg" alt=""> </div> <div id="x2dccpv" class="other idcard-triggerment"> <p class="name">沒蠟筆的小新</p> <p></p> </div> <div id="9njuams" class="appendDom idcard-triggerment"></div> <span id="4kvgwch" class="person-right">已采納</span> </div> <ans class="ans"><p>分類，一般基礎(chǔ)的東西不會考，考的都是，復(fù)雜的成本計算和結(jié)轉(zhuǎn)，收入的確認(rèn)，合并報表（基本年年都有），非貨幣交易（可以結(jié)合固定資產(chǎn)無形資產(chǎn)的計量或確認(rèn)），投資（股權(quán)投資可以結(jié)合合并報表），所得稅會計處理具體183297726是我Q</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/95c9738a1e8dddc42f458a7b1f20fe6b.jpg" style="margin: 0 auto;" alt="注冊會計師會計常考分錄"></p> </ans> <div id="ibme2tx" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">179</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評論（11）</a> <span id="gxibtxi" class="from"><time>1小時前發(fā)布</time></span> </div></div><div id="s9d2vqc" class="mk" data-mkid="36"></div><div id="7h2vlp2" class="mk" data-mkid="37"></div><div class="u4d2wpo" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="fjl7aez" class="person" data-userid="free_allan"> <div id="gfbkb4h" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/366e46e2c698220d99c661c4a1006c172c773823.jpg" alt=""> </div> <div id="2ps7osi" class="other idcard-triggerment"> <p class="name">麥兜的秒殺季</p> <p></p> </div> <div id="xfiazfj" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>關(guān)鍵是理解事務(wù)本質(zhì)，理解了市場經(jīng)濟(jì)發(fā)展運(yùn)作的模式才能理解交易的實(shí)質(zhì)會計不是用來記憶的一定要懂可以通過習(xí)題加深理解希望你滿意</p></p></ans> <div id="4gkdthc" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">260</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（14）</a> <span id="nxamknl" class="from"><time>8小時前發(fā)布</time></span> </div></div><div class="sdn2kpk" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="2xtk9v9" class="person" data-userid="free_allan"> <div id="dephzsh" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/36541ed9821ca6c32fa68276a1f468cc7f7f2ea1.jpg" alt=""> </div> <div id="qhckknu" class="other idcard-triggerment"> <p class="name">Icecream0513</p> <p></p> </div> <div id="xhihwio" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>七門，具體是：</p> <p>專業(yè)階段考試科目：《會計》、《審計》、《財務(wù)成本管理》、《經(jīng)濟(jì)法》、《稅法》、《公司戰(zhàn)略與風(fēng)險管理》。</p> <p>綜合階段考試科目：職業(yè)能力綜合測試。</p> <p>每科考試具體時間，在各年度全國考委會發(fā)布的《報名簡章》中明確。</p> <p>報考條件：</p> <p>符合下列條件的人員，可以報名參加<a href="/kj/53661/" target="_blank">注冊會計師全國統(tǒng)一考試</a>：</p> <p>（一）擁護(hù)《中華人民共和國憲法》，享有選舉權(quán)和被選舉權(quán)；</p> <p>（二）具有完全行為能力；</p> <p>（三）具有高等專科以上學(xué)校畢業(yè)學(xué)歷、或者具有會計或者相關(guān)專業(yè)中級以上技術(shù)職稱。</p> <p>有下列情形之一的人員，不能報名參加<a href="/kj/49873/" target="_blank">注冊會計師全國統(tǒng)一考</a>試，已經(jīng)辦理報名手續(xù)的報名無效：</p> <p>（一）因受過刑事處罰，自刑罰完畢之日起至申請報名之日止不滿5年者；</p> <p>（二）因吊銷注冊會計師證書，自處罰決定之日起至申請報名之日止不滿5年者。</p> <p>（三）以前年度參加注冊會計師考試因作弊而受到停考處分期限未滿者，或終身不得參加注冊會計師行業(yè)組織的各類考試者。</p> <p>具有會計或者相關(guān)專業(yè)高級技術(shù)職稱的人員，可以申請免予部分科目的考試。</p> <p>以上內(nèi)容參考：百度百科-注冊會計師</p></p></ans> <div id="gysujwn" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">103</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（14）</a> <span id="wmiy4eq" class="from"><time>11小時前發(fā)布</time></span> </div></div><div class="907iicw" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="jk7ywqd" class="person" data-userid="free_allan"> <div id="ntexvse" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/385193578ff678bf935d1e76adde783946a9d1f6.jpg" alt=""> </div> <div id="72ggo4g" class="other idcard-triggerment"> <p class="name">偶是吃貨范范</p> <p></p> </div> <div id="pysbkez" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p><a href="/kj/37099/" target="_blank">注冊會計師考試科目</a>如下：</p> <p>1、會計</p> <p>會計是一門基礎(chǔ)課，和其他很多的科目之間都有一定的關(guān)聯(lián)性。會計是六門課程中難度系數(shù)最高的，尤其是它的分錄，是讓很多的學(xué)員都很頭疼的一個問題。</p> <p>2、審計</p> <p>審計這門科目側(cè)重于考察學(xué)員的邏輯能力，如果你能充分的理解教材中的知識點(diǎn)，題目會很好做，建議在學(xué)習(xí)的時候要配套的做一些有針對性的題目，加深記憶。</p> <p>3、財務(wù)成本管理</p> <p>這么課程的公式很多，而且不僅要記住這些公式，還要能分清楚他們之間的區(qū)別，想要學(xué)好這門課程只能加深對公式的記憶。</p> <p>4、稅法、經(jīng)濟(jì)法</p> <p>這兩門科目的學(xué)習(xí)方法比較類似，都是多背多記，最重要的是要理解知識點(diǎn)，活學(xué)活用。</p> <p>5、戰(zhàn)略</p> <p>戰(zhàn)略的內(nèi)容相對來說會少一點(diǎn)，在學(xué)習(xí)這門課程的時候，我們要梳理清楚這門課程的知識框架，同一知識點(diǎn)，類似的題型也要多做，找出不同形式出題的感覺。</p></p></ans> <div id="pyi2xkw" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">276</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（13）</a> <span id="dl9i98b" class="from"><time>11小時前發(fā)布</time></span> </div></div><div class="rq7h3cg" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="wortzni" class="person" data-userid="free_allan"> <div id="phtmk7l" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6bc1ea1347ccbe24189e8c4c9ef05a28b7fe970b.jpg" alt=""> </div> <div id="qibyqu9" class="other idcard-triggerment"> <p class="name">MIssinGLess</p> <p></p> </div> <div id="9fj7fam" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>注冊會計師考試分為專業(yè)階段考試和綜合階段。</p> <p>1、專業(yè)階段考試科目：會計、審計、財務(wù)成本管理、公司戰(zhàn)略與風(fēng)險管理、經(jīng)濟(jì)法、稅法六個科目。</p> <p>2、綜合階段考試科目：職業(yè)能力綜合測試（試卷一、試卷二）。</p> <p>注意：考試劃分為專業(yè)階段考試和綜合階段考試。考生在通過專業(yè)階段考試的全部科目后，才能參加綜合階段考試?？荚嚪秶韶斦靠嘉瘯诎l(fā)布的考試大綱中確定。</p> <p><a href="/kj/53618/" target="_blank">注冊會計師考試注意事項(xiàng)</a>：</p> <p>1、開考前40分鐘，考生應(yīng)當(dāng)憑本人準(zhǔn)考證和與報名信息一致的有效身份證件進(jìn)入考場，接受監(jiān)考人員審核。在考生簽字欄內(nèi)簽名，并拍照后按照監(jiān)考人員指定的位置入座。</p> <p>2、考試開始30分鐘后，考生禁止入場。</p> <p>3、考生可以向監(jiān)考人員申請草稿紙。</p> <p>4、當(dāng)出現(xiàn)考試機(jī)故障、網(wǎng)絡(luò)故障等異常情況，考生應(yīng)當(dāng)聽從監(jiān)考人員的安排。</p> <p>5、若因考試機(jī)故障等客觀原因?qū)е驴忌痤}時間出現(xiàn)損失，考生可以當(dāng)場向監(jiān)考人員提出補(bǔ)時要求，由監(jiān)考人員根據(jù)財政部注冊會計師考試委員會辦公室的規(guī)定予以適當(dāng)處理。</p> <p>6、應(yīng)考人員交卷退場時間不得早于考試結(jié)束前30分鐘。</p> <p>以上內(nèi)容參考百度百科-注冊會計師全國統(tǒng)一考試</p></p></ans> <div id="x3zovkw" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">203</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" 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