2011年山东会计专升本大纲microsoft_word_文档（In 2011, Shandong accounting upgraded this outline microsoft_word_ document）.docVIP

2011年山东会计专升本大纲microsoft_word_文档（In 2011, Shandong accounting upgraded this outline microsoft_word_ document） In 2011 the Shandong accounting undergraduate program Microsoft_Word_.Txt18 document with honesty, abandon the false; with honesty, to abandon the boring; with ease to abandon the impetuous, whether intentionally discarded, or accidental loss, as long as ever have, in some degree, give up is also a kind of realm. The first part: Basic Accounting (100 points), the first chapter, the first chapter, examination requirements, this chapter describes the basic theory of accounting issues. This chapter focuses on the requirements of learning, understanding the function and characteristics of accounting, master of accounting object, accounting elements and accounting tasks, based on an overview of the general principles and basic premise in accounting for the two problems of accounting theory, clear the contents and methods of accounting related. Two, the examination content (a) 1, accounting functions accounting reflect the function of the 2 functions of accounting supervision and accounting (two) (three) the meaning of accounting object? Movement of the general description of the accounting object, 2 enterprises operating funds (four) accounting tasks? General description of the accounting fundamental task of accounting? The specific task of accounting? (five) the basic premise of accounting accounting subject?? business? Accounting period? Monetary measurement (six) the general principle of accounting (seven) accounting method of accounting methods and accounting. The specific content of accounting methods: double entry accounting subject??? Fill and check the certificate registration books?? cost? Property inventory? Accounting statements chapter second accounting items and account and examination requirements: this chapter describes the basic method of Accounting - accounting items and account and its basic principle, and accounting elements the accounting equat