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<h1>中級(jí)會(huì)計(jì)實(shí)務(wù)?？挤咒?/h1> </div> <div id="ucs3sru" class="links" style="line-height: 40px;margin-bottom: 20px;"> <a href="/kj/?tags=97353" rel="tag" target="_blank" title="初級(jí)會(huì)計(jì)實(shí)務(wù)?？挤咒? >初級(jí)會(huì)計(jì)實(shí)務(wù)常考分錄</a><a href="/kj/?tags=1495184" rel="tag" target="_blank" title="中級(jí)會(huì)計(jì)實(shí)務(wù)?？挤咒? >中級(jí)會(huì)計(jì)實(shí)務(wù)?？挤咒?/a><a href="/kj/?tags=2188769" rel="tag" target="_blank" title="中級(jí)會(huì)計(jì)實(shí)務(wù)常用分錄" >中級(jí)會(huì)計(jì)實(shí)務(wù)常用分錄</a> </div> </div> <div id="a2embt5" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">4 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">243</p> </li> </ul> <div id="2vwdlsw" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="yng3dzt" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6447f58ac7f11254647b1908ef5e12ea6997adf9.jpg"> <span>Itisgoodtoforget.</span> <time>2025-06-28 09:53:32</time> </div> </div> </div>   <div id="bi6lvhq" class="wrapper mb" style="">  <div id="cvrpnph" class="mk" data-mkid="31"></div>   <div id="zokuqza" class="zq_mbx"> <a href="/">首頁(yè)</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>中級(jí)會(huì)計(jì)實(shí)務(wù)?？挤咒?/span> </div>  <div id="b4ijenh" class="content clearfix" style=""> <div id="xvdryyq" class="left" style="">  <div id="jy2mtwp" class="mk" data-mkid="33"></div> <div id="gvpuyqc" class="mk" data-mkid="38"></div>  <div id="dctqo72" class="answers bf bb"> <h3 class="title">4個(gè)回答 <span id="8z8btcx" class="refresh">默認(rèn)排序</span> <div id="ugifleh" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="axhba5l" class="get-more-reply"> <div class="zgoujlv" id="reply_5123976" class="p-question-answers bf bb"> <div id="chl3teu" class="person" data-userid="yulang1107"> <div id="7ghocmf" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e853364a79d76ec9061e3d8721760240988881ce.jpg" alt=""> </div> <div id="gc53tfy" class="other idcard-triggerment"> <p class="name">洛林小叮當(dāng)</p> <p></p> </div> <div id="9nzylno" class="appendDom idcard-triggerment"></div> <span id="a4t4quh" class="person-right">已采納</span> </div> <ans class="ans"><p><a href="/kj/49384/" target="_blank">中級(jí)會(huì)計(jì)職稱考試科目</a>共有《中級(jí)會(huì)計(jì)實(shí)務(wù)》、《財(cái)務(wù)管理》、《經(jīng)濟(jì)法》三門，在備考階段，考生們要根據(jù)自己想考的方向來(lái)設(shè)定方案，學(xué)員大部分會(huì)選擇兩種考試搭配，一種是一年通關(guān)，另外一種是兩年通關(guān)。</p> <p>其次是兩年通關(guān)方案搭配：</p> <p>1、財(cái)務(wù)管理+經(jīng)濟(jì)法、中級(jí)會(huì)計(jì)實(shí)務(wù)；</p> <p>2、中級(jí)會(huì)計(jì)實(shí)務(wù)+經(jīng)濟(jì)法，財(cái)務(wù)管理；</p> <p>3、中級(jí)會(huì)計(jì)實(shí)務(wù)+財(cái)務(wù)管理、經(jīng)濟(jì)法。</p> <p>中級(jí)會(huì)計(jì)職稱考試科目《中級(jí)會(huì)計(jì)實(shí)務(wù)》分錄較多，知識(shí)點(diǎn)較難，考生在考試前要掌握會(huì)計(jì)的基礎(chǔ)知識(shí)，學(xué)習(xí)時(shí)要刻苦，嚴(yán)格根據(jù)備考重點(diǎn)復(fù)習(xí)。定期對(duì)重要的知識(shí)點(diǎn)進(jìn)行鞏固，做好前期，中期，后期的規(guī)劃，提前進(jìn)行模擬考尋亂。</p> <p>中級(jí)會(huì)計(jì)職稱考試科目《財(cái)務(wù)管理》計(jì)算較多，要注重計(jì)算公式，多采用記憶法記，基礎(chǔ)題型多復(fù)習(xí)。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/ea5849e2d95b267c6f53619e0f071894.jpg" style="margin: 0 auto;" alt="中級(jí)會(huì)計(jì)實(shí)務(wù)?？挤咒?></p> </ans> <div id="j1qxwfh" 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">166</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(píng)論（15）</a> <span id="b8jqpyr" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="kz5jme3" class="mk" data-mkid="36"></div><div id="975q1rp" class="mk" data-mkid="37"></div><div class="kic6pya" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="ytnvhpz" class="person" data-userid="free_allan"> <div id="ivgrn5x" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e741e89494dafe3a4bb9a0a072195f959fd34e10.jpg" alt=""> </div> <div id="ob3nncu" class="other idcard-triggerment"> <p class="name">屁界的戰(zhàn)斗豬</p> <p></p> </div> <div id="1o379mj" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>對(duì)于生產(chǎn)型企業(yè)會(huì)計(jì)人員而言，必須掌握原材料會(huì)計(jì)處理的知識(shí)。原材料主要核算企業(yè)庫(kù)存的各種材料，包括原料及主要材料、輔助材料、外購(gòu)半成品(外購(gòu)件)、修理用備件(備品備件)、包裝材料、燃料等的計(jì)劃成本或?qū)嶋H成本。原材料屬于資產(chǎn)類科目，本科目可按材料的保管地點(diǎn)(倉(cāng)庫(kù))、材料的類別、品種和規(guī)格等進(jìn)行明細(xì)核算，下面我們就來(lái)具體學(xué)習(xí)一下原材料相關(guān)的<a href="/kj/49238/" target="_blank">中級(jí)會(huì)計(jì)實(shí)務(wù)會(huì)計(jì)分錄</a>。</p></p></ans> <div id="6ohruwn" 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">92</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(píng)論（15）</a> <span id="nlovjtu" class="from"><time>5小時(shí)前發(fā)布</time></span> </div></div><div class="pxqxmbk" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="9hy4woz" class="person" data-userid="free_allan"> <div id="2t2gfn2" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/611a7ba02dbea559563d407041af2a7eea185e6a.jpg" alt=""> </div> <div id="ojlmj2z" class="other idcard-triggerment"> <p class="name">小若冰MM</p> <p></p> </div> <div id="yy5vc4i" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>您好，中公教育為您服務(wù)。</p> <p>您好！您是有會(huì)計(jì)證和初級(jí)了嗎？只有會(huì)計(jì)證才能考職稱才可以報(bào)考中級(jí)會(huì)計(jì)職稱的。<a href="/kj/55527/" target="_blank">會(huì)計(jì)專業(yè)技術(shù)中級(jí)資格考試</a>設(shè)《財(cái)務(wù)管理》、《經(jīng)濟(jì)法》、《中級(jí)會(huì)計(jì)實(shí)務(wù)》三個(gè)科目。《財(cái)務(wù)管理》、《經(jīng)濟(jì)法》為2.5小時(shí)，《中級(jí)會(huì)計(jì)實(shí)務(wù)》為3小時(shí)。《中級(jí)會(huì)計(jì)實(shí)務(wù)》科目：?jiǎn)雾?xiàng)選擇題、多項(xiàng)選擇題、判斷題、計(jì)算分析題、綜合題。《財(cái)務(wù)管理》科目：?jiǎn)雾?xiàng)選擇題、多項(xiàng)選擇題、判斷題、計(jì)算分析題、綜合題。《經(jīng)濟(jì)法》科目：?jiǎn)雾?xiàng)選擇題、多項(xiàng)選擇題、判斷題、簡(jiǎn)答題、綜合題。更多詳細(xì)信息請(qǐng)登錄河北金融人考試網(wǎng)查看！</p> <p>如有疑問(wèn)，歡迎向中公教育企業(yè)知道提問(wèn)。</p></p></ans> <div id="m8hlt9a" 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">153</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(píng)論（13）</a> <span id="5z2qwqe" class="from"><time>11小時(shí)前發(fā)布</time></span> </div></div><div class="j6t2ldx" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="rmyh8x6" class="person" data-userid="free_allan"> <div id="ky9edve" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e5e269674e7b6c6dcb788e4b4a81ade391aa963f.jpg" alt=""> </div> <div id="cakhf6k" class="other idcard-triggerment"> <p class="name">小美人杰西卡</p> <p></p> </div> <div id="bzc2lmd" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>一、中級(jí)會(huì)計(jì)實(shí)務(wù)難點(diǎn)：分錄</p> <p>對(duì)于中級(jí)會(huì)計(jì)實(shí)務(wù)在進(jìn)行備考的過(guò)程中，難度最大的就是分錄問(wèn)題。那么最有效的就是能夠結(jié)合著例題，將每個(gè)章節(jié)的分錄進(jìn)行牢牢記住，最好是能夠在理解的基礎(chǔ)上進(jìn)行記憶，能夠自己將例題的分錄進(jìn)行手動(dòng)寫(xiě)一遍，這樣會(huì)更加熟練，在進(jìn)行看書(shū)的時(shí)候?qū)τ谝恍├}可能會(huì)看不懂，所以更不能提記住和自己做了?？梢愿蠋煹墓?jié)奏來(lái)，將分錄進(jìn)行認(rèn)真學(xué)習(xí)一遍，對(duì)于從概念到做題老師都會(huì)講解很清楚。</p> <p>入口在哪兒：</p> <p>二、財(cái)務(wù)管理難點(diǎn)：計(jì)算</p> <p>對(duì)于財(cái)務(wù)管理這門科目中的計(jì)算題是很多的，并且難度也是不會(huì)太低，那么對(duì)于學(xué)習(xí)這門科目的時(shí)間也不會(huì)很短，要花的時(shí)間和中級(jí)會(huì)計(jì)實(shí)務(wù)是差不多同等的。對(duì)于財(cái)務(wù)管理最難的就是公式的學(xué)習(xí)，因?yàn)榭床欢虾蛠?lái)源，也不知道如何進(jìn)行運(yùn)用?？梢愿滩膶⒐竭M(jìn)行一點(diǎn)一點(diǎn)推導(dǎo)出來(lái)，不斷進(jìn)行簡(jiǎn)化，那么對(duì)于公式的每個(gè)符號(hào)都能夠進(jìn)行了解，學(xué)習(xí)其阿里也會(huì)得心應(yīng)手一些。</p> <p>更多關(guān)于注冊(cè)中級(jí)會(huì)計(jì)師相關(guān)題可以進(jìn)入高頓教育網(wǎng)站咨詢</p></p></ans> <div id="ify7ih4" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" 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