会计实务重点归纳（Key points of accounting practice）.docVIP

会计实务重点归纳（Key points of accounting practice） In 2012, junior accountants title examination, junior accounting practice, review methods and key content 2, examination method analysis (1) to master each chapter, we should know the points of knowledge that should be met, that is, accounting confirmation, measurement and record (entry record) three major links. (2) examination questions have been added to the examinees ability to analyze and solve problems. * (two) starting from the subjective questions From subjective problems (big problems) start to review: remember 10 big questions easy, but remember 100 knowledge points have difficulty. By doing comprehensive problems of calculation problems, nearly three years of induction and analysis of the knowledge test point to refine the knowledge module content involved, to reach the purpose of. 1, comprehensive questions 1: Two major statements: entries + statements + analysis; calculation of several major ratios. 2, subjective questions are summed up: each chapter must be (often test) the key content Chapter 1: transactional financial assets and long-term equity investments 1, raw material planning, cost accounting: (1) subject setting: raw material; material purchase; material cost variance. (2): the total calculation cost difference (at the beginning of the month this month + income) Cost difference rate - - - - - - - - - - - - The total planned cost (the first month + monthly income) (when the difference rate is -): save; +: overruns Cost variance for material delivery = material cost * variance rate Example: enterprise at the beginning of the month raw material current account balance of 24000 yuan, the monthly income plan cost of raw materials is 176000 yuan, this month issued a plan of raw material cost is 150000 yuan, material cost difference at the beginning of the month a credit balance of 300 yuan, the total income material this month over 4300 yuan, the month a material should be borne by the material cost differ