《会计基础》考点数字记忆法（Accounting basis, test point, digital memory）.docVIP

《会计基础》考点数字记忆法（Accounting basis, test point, digital memory） 2 the cost of the cost calculation is confirmed by 2 kinds (total cost) (unit cost). 5, property contains 2 items (inventory) (fixed assets). 6, the income of the 2 elements (main business income) (other business income). 7, raw materials according to the actual cost of the valuation of subjects set up 2 (raw materials) (in transit goods). 8, the fixed assets valuation standard has 2 (original value) (net worth). 14, the cost can be divided into 2 parts according to function (operating cost) (period expenses). 15, accounting classification of the basis of 2 (economic business content) (membership). 17, the cashiers classification of the contents of 2 (fixed promissory note) (non fixed promissory note). 18, the exchange rate classification content 2 (mail) (telegraphic transfer). 19, the classification of entrusted collection of content has 2 (mail) (telegram). 21, there are 2 kinds of discount on receivables (business discounts) (cash discounts). 5, the classification of accounting vouchers has 3 items (brokerage business) (use) (fill in the form). 6, the number of accounting vouchers, methods have 3 kinds (unified number) (three types of numbers) (five types of numbers). 7, accounting books according to the classification of 3 (use) (appearance, form) (Book page format). 8, the contents of the account book has 3 parts (cover) (account page) (back cover). 9, there are 3 ways to correct the mistake. 10, the reconciliation of the contents of 3 items (account card verification) (account checking) (check accounts). 11, accounting procedures have 3 kinds (accounting vouchers, accounting procedures) (summary of accounting documents, accounting procedures) (account summary table, accounting procedures). 12, during the period there are 3 costs (management fees) (sales expenses) (financial costs). 13, the accounting principles of setting up 3 (legitimacy) (relevance) (practical). 14, there are 3 elements of accounti