2015年会计业资格考试《会计基础》高频考点汇总.docVIP

2015年会计从业资格考试《会计基础》高频考点汇总 第一部分 会计要素、会计科目与账户 　　会计的基本职能 单选、多选 　　会计要素的定义及分类 单选、多选、判断 　　总分类科目 账户、账簿 和明细分类科目 账户、账簿 的关系以及平行登记 单选、多选 第二部分 会计等式与复式记账 　　会计等式和经济业务类型 单选、多选 　　会计科目与账户的关系 单选、多选、判断 　　借贷记账法下账户的结构 单选、多选、判断 　　借贷记账法的试算平衡 单选、多选、判断 第三部分 会计凭证、会计账簿与账务处理程序 　　会计凭证的概念及种类划分 单选、多选、判断 　　一、原始凭证 又称“单据” 　　二、记账凭证 又称“记账凭单” 　　原始凭证的填制要求和审核内容 单选、多选、判断 　　会计账簿的种类 单选、多选 　　账簿登记规则及日记账、分类账的登记　　更正错账的方法　　各种账务处理程序的特点、优缺点、适用范围第四部分 财产清查 　　财产清查的类别、方法 单选、多选、判断 　　一、财产清查的类别　　二、财产清查的方法　　三、实物资产的清查方法　　四、往来款项的清查方法　　财产清查结果的账务处理 单选、多选 第五部分 财务会计报告与会计档案 　　财务会计报告的构成及编制要求　　资产负债表和利润表的格式及其编制　　一、资产负债表　　二、利润表　　会计档案的种类、归档、保管、销毁 单选、多选、判断 　　一、会计档案的具体内容　　二、会计档案的归档　　三、会计档案的保管期限　　四、会计档案的查阅和复制　　五、会计档案的销毁第六部分　主要经济业务事项账务处理 　　主要经济业务事项账务处理 单选、多选、判断、实务题 of vision. 3, build, fitting in with the urban master plan in Yibin city rapid rail transit long term network, as well as the vision of Yibin city, and future development of rail transit network. 4, Yibin city, preliminary rail traffic levels service levels, system model, and technical standards. 5, to ensure that network can be implemented. 6, stable conditions for planning and supporting of Yibin city track traffic construction and formation of rail transit industry, provide conditions for the start-up and development of rail transit in Yibin city. 1.7 technical course technology is the projects research program and research ideas. Technology reflects the various stages in the process, logical relations between various levels, research, techniques and phases. Network planning process the whole process can be divided into four parts, namely, background research, network architecture research, planning and implementation of research and programming interfaces. Figure 1.7-1 Yibin city rail transit network planning technology roadmap planning interface is mainly responsible for network planning interface with follow-up planning tasks. Network planning Urban planning system in a transitional position, online network planning is completed, will be carried out as soon as possibl