2023,我要一次通过注册会计师考试。
以题代学:因为有很多题目是糅合了前后的知识点,其出题模式并非按照专题划分
会计基本假设和会计基础
1. 会计要素及其计量
把会计四张表给记起来,啥都容易🤷♂️
1.资产负债表 Statement of Assets and Liabilities
Assets =Liabilities+Equity
Current Assets+Long-term Investment+Fixed Assets+Intangible Assets and Others
=Current Liabilities + Non-Current liabilities + Share Capital-Ordinary+Share Capital-Premium+Retained earnings+Other Comprehensive Income【错了之后改】
2. 利润表 Income statement
Income from Operation+Non-operational Income +Other Comprehensive Income
=Revenue-cost-Tax payable