2015年会计资格考试《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) office, branch offices (jurisdiction), risk management, marketing management sector through supervision and inspection found problems, should be assigned the investigators are corrected in a timely manner. 27th the fifth chapter penalty under any of the following acts, then the relevant provisions to punish the investigators, according to the Bank. To constitute a crime shall be investigated for criminal responsibility: (A) on the business that are not involved in the investigation, issued a survey. (B) customer credit information are not thorough verification. (Iii) to participate in credit customer survey is not in place, customers and data is incomplete, untrue; he knows bear a counterfeited clients issuing credit. (D) does not provide for due diligence of credit business, pre-loan investigation form, concealing facts or providing false information or should be found in a normal investigation failed to discover the risk factors, lead to the review and approval policy errors, loan risk. (Five) on loan guarantees of survey not in place, not by provides on arrived, and pledge real for field verification, and assessment, and identification and registration, not according to provides on guarantor of guarantees qualification and guarantees capacity for survey verified, led