2019会计岛CPA会计-世界树

1、会计贯穿备考进程的思维导图注册会计师辅导用书会计岛教研组编写目录第一章总论 ·································1 ·······第二章会计政策、会计估计及其变更和差错更

2、正··············2·······第三章存货 ···························

3、3;·····4 ·······第四章固定资产······························6······

4、··第五章无形资产······························8········第六章投资性房地产·······&

5、#183;····················9 ·······第七章长期股权投资与合营安排···················

6、83;·········第八章资产减值······························14········第九章负债

7、································1·5 ·······第十章职工薪酬········&#

8、183;·····················16········第十一章借款费用 ··················

9、83;··········18·······第十二章股份支付 ·····························19·&#

10、183;·····第十三章或有事项 ·····························20·······第十四章金融工具 ·····

11、························21·······第十五章所有者权益·················&

12、#183;·········2·8 ·······第十六章收入、费用和利润························30·····&#

13、183;·第十七章政府补助 ·····························33·······第十八章非货币性资产交换········

14、83;···············34·······第十九章债务重组 ·························

15、3;···35·······第二十章所得税······························36········

16、;第二十一章外币折算···························3·9 ·······第二十二章租赁···········

17、3;··················40········第二十三章财务报告······················

18、;·····4·3 ·······第二十四章资产负债表日后事项·····················4·6·······第二十五章持有待售的非流动资产、处置组和终止经营

19、3;·········4·7 ·······第二十六章企业合并···························4·8 ·······第二十七章合并财务报表·························50·&