注冊(cè)會(huì)計(jì)師考試基礎(chǔ)入門一本通
定 價(jià)：88 元
- 作者：之了課堂編寫組
- 出版時(shí)間：2024/1/2
- ISBN：9787504780218
- 出 版 社：中國(guó)財(cái)富出版社
- 中圖法分類：F23
- 頁(yè)碼：300
- 紙張：膠版紙
- 版次：1
- 開本：16K
本圖書主要針對(duì)全國(guó)注冊(cè)會(huì)計(jì)師考試人員設(shè)置。本書主要有兩個(gè)板塊。第一個(gè)板塊為注冊(cè)會(huì)計(jì)師考試入門導(dǎo)學(xué)，該部分將圍繞注冊(cè)會(huì)計(jì)師是什么、為什么要報(bào)考注冊(cè)會(huì)計(jì)師考試、注冊(cè)會(huì)計(jì)師考試的報(bào)名條件、注冊(cè)會(huì)計(jì)師考試科目及學(xué)習(xí)建議等方面進(jìn)行寫作。第二個(gè)板塊為考試科目基礎(chǔ)入門知識(shí)，該部分將對(duì)注冊(cè)會(huì)計(jì)師考試中會(huì)計(jì)、稅法、經(jīng)濟(jì)法、財(cái)務(wù)成本管理、審計(jì)、公司戰(zhàn)略與風(fēng)險(xiǎn)管理六個(gè)科目的基礎(chǔ)入門知識(shí)分別進(jìn)行寫作。
作為注冊(cè)會(huì)計(jì)師考試的初學(xué)者，我建議您可以先通過《注冊(cè)會(huì)計(jì)師考試基礎(chǔ)入門一本通》了解注冊(cè)會(huì)計(jì)師考試的基本考情，并做好入門知識(shí)的鋪墊。此外，我還建議您最好在新考試大綱出來(lái)前就提前開始學(xué)習(xí)，夯實(shí)基礎(chǔ)，“以時(shí)間換空間”，為自己贏得學(xué)習(xí)上的主動(dòng)權(quán)。本書內(nèi)容精良，是您不可多得的學(xué)習(xí)資料。
在正式開始學(xué)習(xí)注冊(cè)會(huì)計(jì)師的考試課程之前，我有一些話想對(duì)您說。注冊(cè)會(huì)計(jì)師考試與您以往經(jīng)歷的初級(jí)會(huì)計(jì)、中級(jí)會(huì)計(jì)的考試不一樣，它的科目多，內(nèi)容廣，難度相對(duì)較大。近年注冊(cè)會(huì)計(jì)師考試中“原理和實(shí)務(wù)相結(jié)合”的考核趨勢(shì)越發(fā)明顯，既要考查對(duì)所學(xué)理論知識(shí)的理解能力，又要考查基本應(yīng)用能力和綜合運(yùn)用能力，所以我們?cè)趯W(xué)習(xí)注冊(cè)會(huì)計(jì)師課程時(shí)需要高度重視對(duì)知識(shí)原理的準(zhǔn)確理解和靈活運(yùn)用。另外，“全方面考查”的趨勢(shì)也日益突出，這要求我們除了學(xué)習(xí)重難點(diǎn)知識(shí)，還需秉持全面學(xué)習(xí)的理念進(jìn)行備考，做到“點(diǎn)面結(jié)合、全面掌握”。作為注冊(cè)會(huì)計(jì)師考試的初學(xué)者，我建議您可以先通過《注冊(cè)會(huì)計(jì)師考試基礎(chǔ)入門一本通》了解注冊(cè)會(huì)計(jì)師考試的基本考情，并做好入門知識(shí)的鋪墊。此外，我還建議您最好在新考試大綱出來(lái)前就提前開始學(xué)習(xí)，夯實(shí)基礎(chǔ)，“以時(shí)間換空間”，為自己贏得學(xué)習(xí)上的主動(dòng)權(quán)。注冊(cè)會(huì)計(jì)師證書作為最有含金量的財(cái)經(jīng)類證書，值得我們每一位有夢(mèng)想的人努力。當(dāng)然，備考過程中肯定會(huì)伴隨著痛苦、糾結(jié)和迷茫。雖然學(xué)習(xí)很苦，但堅(jiān)持很酷。我們不是因?yàn)榭吹较Ｍ湃ヅ�，而是因�(yàn)榕Σ拍芸吹较Ｍ�。之了課堂將會(huì)一直帶領(lǐng)并且陪伴著您，在征服注冊(cè)會(huì)計(jì)師考試的路途上，和您一起耕耘，一起播種，
一起戰(zhàn)斗。讓我們用勇氣、信念戰(zhàn)勝一切困難，收獲累累碩果，遇見更好的自己。
之了課堂是成都環(huán)宇知了科技有限公司旗下的教育培訓(xùn)機(jī)構(gòu)，專門從事教育產(chǎn)品策劃、研發(fā)、銷售。之了課堂成立了專門的編寫組——之了課堂編寫組。本書主要編寫成員：陳玲娣，1968年生，南京大學(xué)金融學(xué)專業(yè)碩士，副教授，注冊(cè)會(huì)計(jì)師�，F(xiàn)就職于成都環(huán)宇知了科技有限公司，為之了課堂會(huì)計(jì)金牌講師，授課用名陳娣。主要研究方向?yàn)橹屑?jí)財(cái)務(wù)管理、注冊(cè)會(huì)計(jì)師財(cái)務(wù)成本管理課程教學(xué)。1992年開始從事會(huì)計(jì)職稱考前培訓(xùn)，2001年開始從事注冊(cè)會(huì)計(jì)師考前培訓(xùn)工作，同時(shí)長(zhǎng)期從事上市公司、行政事業(yè)單位等各類企業(yè)財(cái)會(huì)人員以及其他經(jīng)營(yíng)管理人員的培訓(xùn)工作。
注冊(cè)會(huì)計(jì)師考試入門導(dǎo)學(xué) ······························ 1
·會(huì)計(jì)························································ 11
專題一 總論······················································12
專題二 存貨······················································20
專題三 固定資產(chǎn)················································28
專題四 無(wú)形資產(chǎn)················································39
專題五 投資性房地產(chǎn)··········································46
專題六 金融資產(chǎn)················································58
專題七 長(zhǎng)期股權(quán)投資··········································68
附錄 會(huì)計(jì)科目表················································85
·稅法························································ 87
專題一 個(gè)人所得稅法··········································88
專題二 土地增值稅法········································ 123
專題三 資源稅法·············································· 138
·經(jīng)濟(jì)法····················································149
專題一 物權(quán)法律制度········································ 150
專題二 合同法律制度········································ 165· 財(cái)務(wù)成本管理···········································179
專題一 入門導(dǎo)學(xué)·············································· 180
專題二 本量利分析基礎(chǔ)知識(shí)······························· 189
專題三 貨幣時(shí)間價(jià)值及應(yīng)用······························· 202
·審計(jì)·······················································221
專題一 審計(jì)概述·············································· 222
專題二 審計(jì)計(jì)劃·············································· 242
專題三 審計(jì)證據(jù)·············································· 253
·公司戰(zhàn)略與風(fēng)險(xiǎn)管理 ·································257
專題一 戰(zhàn)略概述·············································· 258
專題二 戰(zhàn)略分析·············································· 260
專題三 戰(zhàn)略選擇·············································· 279
從注冊(cè)會(huì)計(jì)師會(huì)員類型來(lái)看，中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)將會(huì)員分為執(zhí)業(yè)會(huì)員和非執(zhí)業(yè)會(huì)員兩種，這兩種類型的會(huì)員一般也會(huì)擁有兩條職業(yè)發(fā)展路徑。執(zhí)業(yè)會(huì)員通常在會(huì)計(jì)師事務(wù)所從事審計(jì)工作，而非執(zhí)業(yè)會(huì)員通常在各大企業(yè)、機(jī)構(gòu)和單位從事會(huì)計(jì)核算、財(cái)務(wù)分析、投資咨詢等多樣化的職業(yè)。相比初級(jí)會(huì)計(jì)師和中級(jí)會(huì)計(jì)師，注冊(cè)會(huì)計(jì)師的財(cái)會(huì)知識(shí)面更廣，在不同業(yè)務(wù)場(chǎng)景中解決復(fù)雜問題時(shí)也能更加得心應(yīng)手，在競(jìng)爭(zhēng)中也會(huì)脫穎而出，從而獲得更多的發(fā)展機(jī)會(huì)。下圖梳理了注冊(cè)會(huì)計(jì)師未來(lái)發(fā)展的一些職業(yè)路線。
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