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初級(jí)會(huì)計(jì)考試歷年真題對(duì)考生來說無疑是非常寶貴的資料了，書山有路勤為徑，考前每道真題至少要做1-2遍，這樣復(fù)習(xí)才會(huì)事半功倍！近3年真題解析>>初級(jí)會(huì)計(jì)考試《初級(jí)會(huì)計(jì)實(shí)務(wù)》歷年真題：存貨清查【單選題】某企業(yè)核算批準(zhǔn)后的存貨毀損凈損失，下列各項(xiàng)中,計(jì)入管理費(fèi)用的是()，云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu)。A.由自然災(zāi)害造成的損失B.應(yīng)由保險(xiǎn)機(jī)構(gòu)賠償?shù)膿p失C.應(yīng)由責(zé)任人賠償?shù)膿p失D.管理不善造成的損失查看答案參考答案：D參考解析：選項(xiàng)A，應(yīng)計(jì)入營(yíng)業(yè)外支出;選項(xiàng)B、C,應(yīng)計(jì)入其他應(yīng)收款?！径噙x題】下列各項(xiàng)中，企業(yè)盤虧的庫存商品按管理報(bào)經(jīng)批準(zhǔn)后,正確的會(huì)計(jì)處理有()。A.保險(xiǎn)公司和過失人承擔(dān)的賠款，記入“其他應(yīng)收款”科目B.入庫的殘料價(jià)值，記入“原材料”科目C.盤虧庫存商品凈損失中，屬于-般經(jīng)營(yíng)損失的部分，記入“管理費(fèi)用D.盤虧庫存商品凈損失中，云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu)，屬于非常損失的部分，記入“營(yíng)業(yè)外支出”科目查看答案參考答案：ABCD參考解析：企業(yè)發(fā)生存貨盤虧及毀損時(shí),借記“待處理財(cái)產(chǎn)損溢”科目，貸記“原材料”“庫存商品”等科目，云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu)。在按管理權(quán)限報(bào)經(jīng)批準(zhǔn)后應(yīng)作如下賬務(wù)處理:對(duì)于入庫的殘料價(jià)值,記入“原材料”等科目;對(duì)于應(yīng)由保險(xiǎn)公司和過失人的賠款記入“其他應(yīng)收款”科目。西山區(qū)注冊(cè)會(huì)計(jì)培訓(xùn)的學(xué)校有哪些？云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu)</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu),會(huì)計(jì)" src="https://tyunfile.71360.com/UploadFile/ynzwjy/637329139945087890/4156709.png"></div><p> “全國會(huì)計(jì)資格評(píng)價(jià)網(wǎng)”在2019年11月1日至30日開通初級(jí)資格考試報(bào)名系統(tǒng)；報(bào)名系統(tǒng)中繳費(fèi)系統(tǒng)延開至12月5日。各省級(jí)考試管理機(jī)構(gòu)在上述時(shí)間段內(nèi)，自行確定本地區(qū)具體的報(bào)名開始時(shí)間及次數(shù)，報(bào)名截止時(shí)間統(tǒng)一為2019年11月30日。報(bào)名流程初級(jí)會(huì)計(jì)職稱考試報(bào)名流程參考如下：1.需現(xiàn)場(chǎng)審核地區(qū)報(bào)名流程如下：登錄網(wǎng)站→報(bào)考人員必讀事項(xiàng)→接受網(wǎng)上報(bào)名協(xié)議→選擇報(bào)考省份→查看報(bào)名流程→填寫報(bào)考信息→生成報(bào)名注冊(cè)號(hào)→打印報(bào)名注冊(cè)表→到報(bào)名點(diǎn)審核、驗(yàn)證→領(lǐng)取報(bào)名回執(zhí)表→網(wǎng)上交費(fèi)→報(bào)名結(jié)束。2.系統(tǒng)自動(dòng)審核地區(qū)報(bào)名流程如下：登錄網(wǎng)站→報(bào)考人員必讀事項(xiàng)→接受網(wǎng)上報(bào)名協(xié)議→選擇報(bào)考省份→查看報(bào)名流程→填寫報(bào)考信息→生成報(bào)名注冊(cè)號(hào)→網(wǎng)上交費(fèi)→報(bào)名結(jié)束。3.考后資格審核地區(qū)報(bào)名流程如下：登錄網(wǎng)站→報(bào)考人員必讀事項(xiàng)→接受網(wǎng)上報(bào)名協(xié)議→選擇報(bào)考省份→查看報(bào)名流程→填寫報(bào)考信息→生成報(bào)名注冊(cè)號(hào)→網(wǎng)上交費(fèi)→報(bào)名結(jié)束。(考后資格審核的地區(qū)，考試結(jié)束之后需資格審核才能領(lǐng)取合格證)具體以當(dāng)?shù)貢?huì)計(jì)管理機(jī)構(gòu)規(guī)定為準(zhǔn)！資格審核2020年初級(jí)會(huì)計(jì)資格審核方式分為“考前網(wǎng)上審核”“考前現(xiàn)場(chǎng)審核”“考后資格審核”。云南高級(jí)會(huì)計(jì)培訓(xùn)學(xué)校官渡區(qū)會(huì)計(jì)實(shí)務(wù)培訓(xùn)哪家好？</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu),會(huì)計(jì)" src="https://tyunfile.71360.com/UploadFile/ynzwjy/637329139705263671/3572926.png"></div><p> 所以在基礎(chǔ)上一定要多花費(fèi)時(shí)間！分錄是會(huì)計(jì)的精髓，零基礎(chǔ)的考生聽老師是為靠譜的。首先一定要先拿下會(huì)計(jì)，這樣對(duì)其他科目的影響非常的深，結(jié)合學(xué)習(xí)對(duì)會(huì)計(jì)有一定的幫助，但是將時(shí)間更多的分配給會(huì)計(jì)是更好的！審計(jì)：審計(jì)可以說是第二難的，因?yàn)閷徲?jì)的教材不好理解，沒有一點(diǎn)審計(jì)實(shí)務(wù)的經(jīng)驗(yàn)確實(shí)學(xué)習(xí)起來的難度是非常大的！審計(jì)需要記憶的知識(shí)點(diǎn)可以說是多的，基礎(chǔ)其實(shí)不是很重要還是在學(xué)習(xí)的過程中要參透審計(jì)的流程，尋找適合自己的記憶方法，比如找尋關(guān)鍵詞這樣來學(xué)習(xí)！對(duì)效率還是非常有幫助的！財(cái)管：財(cái)務(wù)成本管理計(jì)算公式是位的，當(dāng)然也不完全是你需要這樣記憶下來，重要的還是你要學(xué)會(huì)靈活運(yùn)用！公式用的好，財(cái)管過的快！稅法：在稅法的學(xué)習(xí)上，學(xué)習(xí)效率如何達(dá)到大化，那必然是抓重點(diǎn)！因?yàn)槎惙ǖ奶攸c(diǎn)是綜合，但是稅法的重點(diǎn)稅目非常的突出，5個(gè)稅種能夠達(dá)到60分的分值！分別是增值稅、消費(fèi)稅、企業(yè)所得稅、個(gè)人所得稅以及土地增值稅！經(jīng)濟(jì)法：關(guān)于經(jīng)濟(jì)法這個(gè)科目，雖然記憶是主力，但是對(duì)于絕大多數(shù)的考生而言，還是要多使用法言法語，多練習(xí)做題的手感，這樣通過的更快！公司戰(zhàn)略要風(fēng)險(xiǎn)管理：公司戰(zhàn)略與風(fēng)險(xiǎn)管理是非常偏向?qū)崉?wù)的科目。</p><p>哪家注冊(cè)會(huì)計(jì)師培訓(xùn)機(jī)構(gòu)好？試聽作者推薦課程哪家注冊(cè)會(huì)計(jì)師培訓(xùn)機(jī)構(gòu)好？很多考生在備考的過程中，會(huì)經(jīng)常遇到一些問題，如果不及時(shí)解決，就容易造成學(xué)著學(xué)著就失去了當(dāng)時(shí)報(bào)考注會(huì)的決心。所以在初備考時(shí)，一定要找一家好的注冊(cè)會(huì)計(jì)師培訓(xùn)機(jī)構(gòu)?，F(xiàn)在就和大家介紹下，哪家注冊(cè)會(huì)計(jì)師培訓(xùn)機(jī)構(gòu)好？注冊(cè)會(huì)計(jì)師培訓(xùn)機(jī)構(gòu)，推薦選擇云南澤為教育科技有限公司。云南澤為教育科技有限公司的注冊(cè)會(huì)計(jì)師考試網(wǎng)上輔導(dǎo)課程，不受時(shí)間、地點(diǎn)的限制，不管你在哪兒，通過網(wǎng)絡(luò)就能聽課。不管是下班回到家，還是下課回到宿舍，打開電腦就能聽課，不用在“上學(xué)的路上”浪費(fèi)時(shí)間。如果把視頻課件下載到手機(jī)或平板電腦，隨身帶著，不管去到哪兒，不需要網(wǎng)絡(luò)，都可以在手機(jī)或平板電腦上聽課。所以說，現(xiàn)在的注冊(cè)會(huì)計(jì)師網(wǎng)上輔導(dǎo)課程是很方便的。每個(gè)人的時(shí)間，基礎(chǔ)這些因素都是不一樣的，所以每個(gè)人的效率也是不一樣的，備考注會(huì)如何提高效率是非常重要的！一、專業(yè)階段6科學(xué)習(xí)會(huì)計(jì)：會(huì)計(jì)是難的一個(gè)科目，所以在時(shí)間上的花費(fèi)是非常大的，但是如果效率非常高的話，是可以省不少的時(shí)間的！所以效率是個(gè)大問題！從根本上提高效率好是將基礎(chǔ)打好。西山區(qū)哪家會(huì)計(jì)培訓(xùn)比較好！</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu),會(huì)計(jì)" src="https://tyunfile.71360.com/UploadFile/ynzwjy/637329139729667968/940761.png"></div><p> 云南澤為教育科技有限公司英語課程目前為學(xué)員提供的優(yōu)惠主要是針對(duì)大學(xué)英語四六級(jí)方向和公共英語考試方向的輔導(dǎo)，目前報(bào)名學(xué)員可以享受的優(yōu)惠包含了大學(xué)英語四六級(jí)**代報(bào)考務(wù)、云南澤為教育科技有限公司英語輔導(dǎo)資料等等多重優(yōu)惠好禮。云南澤為教育科技有限公司英語課程不僅能夠幫助學(xué)員順利獲得英語等級(jí)證書，還能夠幫助學(xué)員更加深入的掌握英語復(fù)習(xí)方法，為以后的英語學(xué)習(xí)打下基礎(chǔ)。學(xué)員[我心湖水蕩漾]咨詢：英語四六級(jí)考試不能報(bào)考怎么辦？咨詢師[康冉]回復(fù)：您好。云南澤為教育科技有限公司承諾廣大新老學(xué)員，為四六級(jí)報(bào)考條件不足的考生提供代報(bào)考務(wù)，學(xué)員只需報(bào)名參加云南澤為教育科技有限公司大學(xué)英語四六級(jí)課程，即可享受到天津培訓(xùn)中心提供的代報(bào)考務(wù)服務(wù)，以及全套大學(xué)英語四六級(jí)課程輔導(dǎo)。云南澤為教育科技有限公司為學(xué)員提供標(biāo)準(zhǔn)大學(xué)英語四六級(jí)考試歷年真題以及資料，幫助學(xué)員順利參加并通過大學(xué)英語四六級(jí)考試。學(xué)員[詐胡]咨詢：云南澤為教育科技有限公司的英語課程怎么樣？咨詢師[康冉]回復(fù)：您好。天津會(huì)計(jì)中心英語培訓(xùn)課程主要針對(duì)大學(xué)英語四六級(jí)考試以及公共英語考試為考生進(jìn)行輔導(dǎo)，教學(xué)承諾簽約保過協(xié)議，不能順利考試則可以不限時(shí)的**重修。西山區(qū)會(huì)計(jì)實(shí)務(wù)培訓(xùn)哪家好？云南初級(jí)會(huì)計(jì)師培訓(xùn)學(xué)校電話</p><p style="text-indent:25px">盤龍區(qū)哪家會(huì)計(jì)培訓(xùn)比較好！云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu)</p><p> 云南澤為教育科技有限公司相信在選擇注冊(cè)會(huì)計(jì)師培訓(xùn)機(jī)構(gòu)時(shí)，大家會(huì)做很多比較，比如學(xué)費(fèi)、環(huán)境、就業(yè)工資、聲譽(yù)和課程。常州仁和會(huì)計(jì)培訓(xùn)機(jī)構(gòu)就是這樣的機(jī)構(gòu)。常州仁和會(huì)計(jì)培訓(xùn)機(jī)構(gòu)擁有雄厚的師資力量，優(yōu)美的教學(xué)環(huán)境，完善的教學(xué)設(shè)施，他們的課程價(jià)格也不高。想要學(xué)注冊(cè)會(huì)計(jì)師的同學(xué)，可以到常州仁和會(huì)計(jì)培訓(xùn)機(jī)構(gòu)來了解咨詢一下仁和注冊(cè)會(huì)計(jì)師培訓(xùn)CPA注會(huì)會(huì)計(jì)師是您成功的****快速咨詢注會(huì)的前景怎么樣首先，市場(chǎng)需求量大。我國持有會(huì)計(jì)證的人員高達(dá)1200萬，但是注冊(cè)會(huì)計(jì)師人數(shù)寥寥無幾，注冊(cè)會(huì)計(jì)師成為爬上金字塔頂?shù)臉O少數(shù)人群，同時(shí)隨著公司的不斷發(fā)展，大多數(shù)的公司都將接受審計(jì)，因此，對(duì)會(huì)計(jì)師的需求量越來越大。其次，就業(yè)行情不斷看漲。從20世紀(jì)90年代實(shí)施注冊(cè)會(huì)計(jì)師考試以來，有許多人過了考試，且不斷呈上升趨勢(shì)，作為緊缺人才，就業(yè)前景是看漲的。據(jù)了解，稍有經(jīng)驗(yàn)的注冊(cè)會(huì)計(jì)師在企業(yè)中基本上都是財(cái)務(wù)主管或財(cái)務(wù)總監(jiān)，由此可見，注冊(cè)會(huì)計(jì)師是多么的重要。重要的是，收入高引發(fā)熱潮。取得注冊(cè)會(huì)計(jì)師資質(zhì)是財(cái)會(huì)職業(yè)素養(yǎng)的體現(xiàn)，拿了證書，依然做會(huì)計(jì)，企業(yè)自然會(huì)對(duì)這部分人相當(dāng)?shù)闹匾?，薪水?dāng)然就會(huì)提高了。云南助理會(huì)計(jì)培訓(xùn)機(jī)構(gòu)</p><p style="text-indent:25px">云南澤為教育科技有限公司主要經(jīng)營(yíng)范圍是教育培訓(xùn)，擁有一支專業(yè)技術(shù)團(tuán)隊(duì)和良好的市場(chǎng)口碑。公司自成立以來，以質(zhì)量為發(fā)展，讓匠心彌散在每個(gè)細(xì)節(jié)，公司旗下會(huì)計(jì)培訓(xùn)，會(huì)計(jì)考證，學(xué)歷提升，稅務(wù)實(shí)訓(xùn)深受客戶的喜愛。公司從事教育培訓(xùn)多年，有著創(chuàng)新的設(shè)計(jì)、強(qiáng)大的技術(shù)，還有一批**的專業(yè)化的隊(duì)伍，確保為客戶提供良好的產(chǎn)品及服務(wù)。在社會(huì)各界的鼎力支持下，持續(xù)創(chuàng)新，不斷鑄造***服務(wù)體驗(yàn)，為客戶成功提供堅(jiān)實(shí)有力的支持。</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/1410879.html</p></div></div></div></div></div><div id="txp2gv7" class="page-right twoColRt"><div id="gf8ubdu" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="rq8qx88" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img src="http://tyunfile.71360.com/UpLoadFile/2019/11/1/14/637082168864691056_lgpj_5374157.jpg" alt="福建ZF配件哪家強(qiáng) 信息推薦自業(yè)物資供應(yīng)" class="vcenter" 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