会计证考试难点重点

《会计证考试难点重点》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

ὃᐸᐰὃḄ⁚஺Ḅ᎛⌕!
"ᜐᨬ%&'(ᐰ
),᝞,ᙠ./0⌕&12Ạ45167895:;⍝=4>?ᐸ167895:;⍝=4——ABCDEḄFGH஺I⍝>ᔩ?
ஹM2Ẅdklᨬ2ẠḄAB0m
OPஹ>noᓫḄqrslᔳquvḼᔳ஺xᕖᨵ-R⌕STUV>k⁚Ḅq|}j஺F᝞'XYTZY[\,oSO,q~Ḅ]^_
⁚^_ᭆa1ஹ^_Ḅᑖcd
eὃf⌱⚪iᙠj

1uᑴ^_dᩭ᜜ᩭ^_^_«ᵨ^_JYᑖ;^_^_"ᦈ^ᢥᑁᑖ^_஺\^_.[\^ZY^_ᢥᑡYᓫY^_4-1^_ᑖc“R⁚^_
^_᝞ᩞᧇᐭ£¤ᦈᓫஹ:¥¦§¨ᓫஹᦈᧇᓫஹ⚞ᧇᓫ1ஹuᑴ^_:ª^_᝞▲¬⚞ᧇᓫO^_᝞®ᧇO⊤”ஹᦈᧇO⊤ஹ¥±O⊤^_1᜜ᩭ^_2ஹ}j^_Ḅ2(ᑁஹᑴ⌕²³?ᐸ}jᦪµᑏ⌕²☢Ḅ¸'⁚[\^_³¹^_
᪵.»¼ᱯi¾¿Ḅ¸]⁚^_ḄÀ⌴5ÂÃ◤⌕|᧕¦⁚Ḅ⌱Æ5ᑨÈ᧕¦F᝞À⌴¦É⚪ÊËÌ,ᡈὅÏ◤⌕lᨵÊ~~~Ñ\Ò
⁚\Òᭆa

20Ó⌕\ÒḄᑖcᓫ⌱f⌱᧕¦\IIT/Õ\Ò*ᢥᵨ⌶ᑖcJᑖc\Ò,ᜓÙ\Ò2fÛÜY\Ò஺'ÜY\Ý\ÒJᢥ\⚓Yᑖc

3578᪶5ஹ:᪶5ஹ᪶5!;<=ᑖ?*@5஺;

4®64!2ஹCDI8ᜐᳮ᝞®6-2ᡠy஺®3ஹABCD⊤ᜐᳮ᝞®6-5ᡠy஺

56-5^µ¶·¸P(⌕Q⁚µ¶·¸ᭆºᔳ⁚µ¶·¸Ḅ/0P(⌕¼Q½¾¿À⁚⊤Á'(⌕!$ᑖ·ÂÃ⚗Ḅ4@!VḄ7ᫀX⚪஺ᡃὃÆḄo᎛ÈᫀX⚪7?@⚪஺*⁚µ¶·¸^ÉḄᜐᳮP£(⌕QVᜧ⚪Ḅ!Ê᪷ÌÍ`ஹÍÎஹÏÐѶஹÒᩭÔ⚗ÕᜐᳮÖ¾ᑴᑖa×µØÙP(⌕Q⌕ÚFV!⌕ÚVᜧ⚪!;<ѶÛÜ⊤ஹᑭÞ⊤ஹ`ßà⊤ஹᡠᨵὅᩗãäå⊤æᔜ⌕èḄéê,!ᯠkÊqᑏᦪd!ѶÛÜ⊤ஹᑭÞ⊤ᨬ(⌕ì᫏ᫀ£1⁚◤⌕;<Ḅ!ïᐸᔜ@᫏ᫀḄñ▲ஹᳮᓝô⌕
õ⚗ᜐᳮPᮞ'ᮞ'ö(⌕Q£÷øùæµæúḄ᪵!ô⌕üýᑖaḄᑴ!Fþÿ஺
ᯠᨵ⌕஺ᜧ⚪ᜧ⚪ᡃᙠ☢ᡃḄ⍝ᫀ⚪ᑴᨵᐵ#$%&Ḅᑖ(஺

6ஹ+,-./0⍝12345,6ᑴ72⁚45,6ᑴ7Ḅ᪀ᡂ;ᶍ=>1ஹ45,6@A45,BCADE45F,B஺2ஹ45HI,-@AJ0K45LMᩩBஹAO45FᩩB஺3ஹQRS2Ḅ45ᑴ7@45TU-3C45-ឋᦻY஺⁚45Z[\ᳮ^ᑴ1ஹ45Z[ḄHI\ᳮITU_HḄ45HI\ᳮ/`a⌕ᨵ@;2>45bᑣᑴ7deᐵ᪗b-ḄᑴgChijk;>45lm\ᳮ;n>45o0pqrs;t>45uṓwx2ஹ45Z[Ḅy6\ᳮ;2>QDE45Fz4;>Q4543ஹᓫ|45Z[\ᳮ;~>ᓫ|~p⌕hiஹ\ᳮᓫ|Ḅ45Z[;>45pᕒḄ⌱ᵨᵫᡠᙠᓫ|ᐹ^~n⁚45᪶1ஹO^⌕;->45᪶;>45%ᧇḄ⌕2ஹ453ஹ454ஹK45LM5ஹ45᫏ᫀ6ஹᐸᡃQ45,6ᑴ7457ஹ|ஹ45ᜐᳮ¢,£¤¥¦-g஺t⁚45uṓ1ஹᓫ|ᑁT45uṓ;->ᓫ|ᑁT45uṓa^C¨;1>ᓫ|ᑁT45uṓḄa^ᔜᓫ|Ḅ45ª᪀C45pᕒ;2>ᑁT45uṓḄ¨ᓫ|Ḅ+«¬;>ᓫ|ᑁT45uṓᑴ7Ḅ⌕;1>pᕒ.+«0K®⚗ᡈ45®⚗Ḅ±ᢇpᕒஹ+³pᕒஹᱥµ\pᕒḄ/ᩗ▲¸¹¥¦ºe»ᑖ¼ஹe»ᑴ½஺

7;2>¾ᜧ᜜ᢗ%ஹ%&ᜐÁஹ%ÂÃ7Cᐸ¾⌕+«0K®⚗ḄÄÅC᡻HḄe»uṓஹe»ᑴ½ḄÇȸ¹¥¦஺;3>&ÉxḄÊஹË▲ChiÇȸ¹¥¦஺;4>45%ᧇgËÌHᑁT±5Ḅ³,CÇȸ¹¥¦஺2ஹ45Z[ḄIÍuṓ;2>ITU45uṓwxḄa⌕ᑁÎ;ÏÐ2g⌕ÉÑ=4ÒÓ⌱Ô;1>ᓫ|,ÕÁ45Ḅwx;2>ᓫ|45%ᧇÖjឋஹ×᦮ឋḄwx;3>ᓫ|45᪶ÙÚḄwx;4>ᓫ|45pᕒÛ0%ÜC/%ÜḄwx;5>45F®KᡠÒᐹḄ±5LMḄÇÈCᑁÎḄwx3ஹ45Z[ḄÝ4uṓ;->DE45F±5.ᑁT±5ḄᐵÞ⌕ßÉÑ=à⁚45ª᪀C45pᕒ1ஹ45ª᪀ḄÕÁ;2>ᓫ|45ª᪀ḄÕÁ;ᨵ⌕á⍝=âã⌕ä=>;>45ª᪀~p;45a\pᕒ>Ḅ/%Ü;ᮞæ¾⌕çèéê>;n>45pᕒëìᑴ7;í>2ஹîᳮ;ÖḄ¾⌕>;2>îᳮḄ0KÊ;>ïᡲîᳮḄïᡲpḄñK;n>îᳮª᪀dᐸÛ0pᕒḄñK;t>,63ஹ45Û0%Ü;ÏÐèòää2óô>;■ö>45Û0%Ü÷Ḅ〉ᵨÊ;>45Û0%ÜḄùú;n>45Û0%Ü÷\ᳮ;t>45pᕒûüᦟþ;1>45pᕒûüᦟþḄ¨Cᱯ
2ᕒᦟḄᑁ
3ᕒᦟḄ⌕
ᓝ!"4ஹ%&'()"+,-.
-%&'(1234Ḅ5᧕78ᡠ:;<=>?!@AB!
%&ᢈDEFG---------------------------------,15ஹKLMNOP
4Ḅ

8
--YZḄ]
YZḄ^_
`YZᕒḄabcd⁚fgab
5[⌕1ஹhifOPjklmfnoḄfgab2ஹᐸqmfnoḄfgabcrstuvfgᑴx
[⌕[⌕cR⁚ᭆz
!Q{5“ஹstuvḄSTUᑣ
R}~ᵨt
ḄḄjᵫs-H
`nhvf2ஹᳮstuvḄᐹ⌕4
-ᓫNஹ3nᢥ᯿nuvjᡝᳮfḄஹ瞅ᵨjᡝ瞅哦
ᓫNஹ3nᳮstuvᵨᢥ¡¢n£•ᓺᑴḄἠ§uv¨©
`ªᑏἠ§uv¨©ḄST⌕
ªᑏἠ§uv¨©¬ᑮ⌕®¯ᐰᦪ²³´²µ>ᨎhI┯h¸h¹₝■¼½ᦋ
¿ἠ§uv¨©GḄÀrᐸqÁÂ⚗4Äh<Å⌼ஹÇ⌼c⁚ÈÉᳮ
Ê[⌕1ஹᡝᓫNᵨÈÉḄ]2ஹÈÉᵨḄ▲Ì
RÍ3~5ᜩḄ▲ÌÏÐᙢÒ10~15ᜩhÓ>!,ÔÕÖ×ᔳ3ஹÈÉᦈsḄST⌕4ÚᏉᐰÈÉ᪶v)ᑁÝÞᑴc`⁚nuvjᡝ1ஹnuvjᡝᳮ⍳~ḄSTUᑣ
RR3STjᡝUᑣ
àW⌱ânnuvjᡝUᑣ
`~fᔠUᑣ
äåæçUᑣ2ஹnuvjᡝḄஹÇèé├
RnuvjᡝḄ
nuvjᡝḄÇè
`nuvjᡝḄé├3ஹSTäjᡝஹRÍäjᡝஹ%ᵨäjᡝஹëäjᡝஹ3nuvjᡝஹìᙢnuvjᡝḄᵨ]ஹᡝ⌕ஹᡝ^_[⌕ឋ;îḄ

9ïðᖾ!
1ëäjᡝᵨ¡ïðḄó⚪
23nuvjᡝᵨ¡ïðḄóõc⁚ἠ§uvö1ஹsἠ
-sἠḄᭆ÷
sἠḄøù
`sἠḄúἠ
sἠḄt
¿sἠḄᳮ⌕2ஹᖪ&üἠ
-ᖪ&üἠḄᭆ÷øù
ߟᖪ&üἠḄúἠ
`ᖪ&üἠḄþᐟ
ᖪἠḄᖪἠḄᱯᖪἠḄ3ஹᵨᓱᵨᓱḄᭆᵨᓱḄᵭ⚞"├ᡝ%ᵨᓱḄ&'ᩭ)
ᵨᓱ*ᵨḄ+⌕-.4ஹᐟ-ᐟḄᭆᑖ3ᳮᐟḄ56%ᐟḄ7├⌨9%:<ᦈ>?ᑴAB⌕CDEFᔜ<᳛IᑖJK9⁚<ᦈᭆM1ஹ<ᦈḄᱯOPQᑴឋஹSTឋஹU.ឋ2ஹ<ᦈḄᑖ+WX⌱Z1ᢥO<\]ᑖ஺_`ᐰb<ᦈᑜᑖdef<ஹᡠI<ஹhi<ஹ&)<jd<k2ᢥOᦈlᳮḄᑖmnoᑖ஺_ᑖdmᖪ<ஹᐵ<3ᢥ᯿<ᦈOᦈᩗ▲ᦈᐭuvᩗ▲ᑖ஺_ᑖdwx<ஹᙢz<wxᙢzᐳ|<4ᢥ᯿}<᪗jḄᑖ_ᑖd<ஹ<ᔠ<%<>Ḅ᪀ᡂ⌕PO<ஹ<ஹO<\]ஹ<ஹ<3ஹ}<1<᳛1}O2.<᳛2}O3<᳛3ᔠ}Oஹ⏀

104.<⁚5.<▲6.<ᙢ7.¡¢<1¡<¢<£2¤O}Eªd«3¢OJ8ஹ>?¨©9⁚+⌕<1ஹ¬<¬<®<1├⚗<2├°3⚗<¬<±-²<%¬

114ஹÀᡠI<-ÀᡠI<ḄᭆÁ«ÀᡠI

123ஹᳮᳮḄ4ஹᦈᦈ1ᦈᐰ2ᦈ"ᑴ᡻%&1.(%)ᜐ+1,▲.ᦋ02+132ᦈ344ᦈ56ᵨ8ἠ:ᨚ<=>8ἠ5<@AB⌨ᩗ2.(ᑛFᜐ+3.%)GHIJK3)LᑴMI⁚⚜PᑴMQRSSᔳ1ஹUV⚜PḄ᪀ᡂYZ[⚜P\ᙢ⚜P\^⚜P\_`ᓫb⚜P2ஹ⚜PcᳮḄdᩗᔜfgh⊤ᜧkḄdᩗ1ᐰUgh⊤ᜧkḄdᩗ2lfmnᙢᔜfgh⊤ᜧkḄdᩗ3oஹhpoஹ╋Ḅgh⊤ᜧkḄdᩗ&ᔜf3)_`Ḅdᩗ1U▾3)_`Ḅdᩗ2ᙢᔜf)s3)_`Ḅdᩗtᔜ_`ஹᔜᓫbḄdᩗ1ᔜ_`Ḅdᩗ2ᔜᓫbḄdᩗ3ஹ⚜Pᦈᐭv⚜PwA⚜Pᦈᐭ&⚜PwA4ஹ⚜Pxyz{⚜PḄ|ᑴ1⚜P}M2⚜P₝ᫀḄ|ᑴ3⚜P₝ᫀḄ|ᑴᑁ&⚜PḄᢇt⚜PḄ᡻%J⚜PḄ᦮5ஹP6ஹ⚜PḄṓ

13I&⁚)sᑴM1ஹ)sZ:)s▲᪗2ஹ)sḄ3ஹ)sḄᑣᑣ&ᑣt0ᑣJ¡ᵨᑣ4ஹ)sḄ¢£⁚¤3)wA\¥¦§¨Ḅ©ᵨᦔ«&"ᓄ®¯t°±²³´µJ¶·¸ῖ᎝»¼½hp45ஹ)s×ᑖᔜÙ\Ú᧕Aᓫ1¾᪗⌱\ᑨÝ2⍸À¾᪗3ឋÂᑨ4ᓫᩭÅ5ÆÇIt⁚UÈZᦈÉᑴM1ஹUÈZᦈÉᑴM2ஹUÈᓫÊᡝÌÍ-UÈᓫÊᡝÌÍḄᭆÐߟUÈᓫÊᡝÌÍḄ᪀ᡂ3ஹ3)ᦈᐭᦈ5:z{-ᦈ51.ÒÓ5È2.ZÔ5Õ⌕&ᦈ5z{1.ÒÓ5Èz{2.ZÔ5z{Õ⌕Jஹ3)wAwÉ:z{wÉ1.3)ÒÓwÉ2.3)ᣴᩗwÉ-wÉz{1.3)ÒÓwÉz{2.3)ᣴᩗwÉz{

14I¼Kkßd⍝áâãäåæᓫ\ç⌕èéᑮëhighìI⁚kßd⍝áᭆíQRSSI&⁚kßd⍝áLḄî⌕ᑁÚÕ⌕\ï⌱´ðAñ1ஹ᰿óôõö⌕÷1ø᰿kßùú\ôÕkßd2ûᾓýþ,
3,2ஹ⌕1ὁὁὁ!Ꮇ2#᝞%᧜3'()*ᑭ,ᡠ./4᡻2345673ஹ89:;⌕1᪛=>?ḄABCDEB2FGᑖIJᓰ4ஹLBF>⌕1MN2#OP3'ᢝR=ឋ5ஹUᢝVᑣ⌕1X៉Vᑣ2⍳[Vᑣ3UᢝVᑣ6ஹ]^ᢈ`⌕1⌕ᨵb]^cde2ᢈ`ḄfgChi2⌕ᨵjklmḄnoCpkḄkqrN7ஹtuvᳮ⌕1.yz{Ẇ2}X៉~NCᐵᑴ]^2}ᢈ`*tuvᳮᡭẠ

152.X៉}Ḅ⃩C2}tuvᳮḄᐹ┐ឋCᨵᦔឋ8ஹᓄ}⌕1.ᓄ}fg2.]^}⁚cd2⍝¡ᦟ£u¤¥1ஹcd2⍝¡ᦟ£Ḅᑁ§1.2⍝¡B¨ᦟ£2.2⍝¡ᦟ£3.2⍝¡ª«ᦟ£2ஹcd2⍝¡¤¥Ḅ¬⁚1.ᡂ>?Ḅcd2⍝¡¯°2.±¥^²Ḅcd2⍝¡³´3.᪛=UµḄcd2⍝¡¨4.¥ᡂ¶·Ḅcd2⍝¡¸*¹⁚cd2⍝¡º»1ஹ~¼½¾Ḅ¿ÀÁ-ÃᵨÅÆÇÈÉcd2⍝¡ÊËᦟ£Ìcd2⍝¡º»ucdÍ2ÎÏÐÑÒÓÔÕvᳮÖᔠcd'2⍝¡º»ucde2ᢈÙÎÏὃÛஹὺᵨÖᔠ¹cd2⍝¡º»ucdN᡻NÝÞÖᔠßcd2⍝¡º»ucdᕒ⊤âᝄäᑴÖᔠ2ஹcd2¿ÀḄ¸2:;3ஹåcᔜçèᢕᐳvஹcdᵯìᓄᡃîïÑð°⍝ñò◤⌕ÒfḄôõ:öïḼïᔳ

16Ìùúὃûᦣýஹc᜜Ẅᡃ
1ஹᓫ⌱20ᑖᐳᓝᑖḄᜐ2ஹ⌱20ᑖᐳᓝᑖ⌕ᱯ⌱!ᑖ"ஹᜫᑖ᧕ᱯ%᧕&'ᡠ)*⚪Ḅ,᎛⌕./01233ஹᑨ520ᑖᐳᓝᑖ6Ḅᜐ4ஹᫀ8⚪2ᓝᑖᐳᓝᑖ9:⚪Ḅᫀ8;<᪵Ḅ>⌕?:⚪Ḅᫀ8⚪0123ஹ@AᵯCᓄ1ஹᓫ⌱10ᑖᐳᓝᑖ6ḄEFᙠH,IJ?ᔁLḄMᝅ⚪ᐰ*36PQ2ஹ⌱10ᑖᐳᓝᑖJ0&33ஹᑨ510ᑖᐳᓝᑖRᓫ⌱

174ஹ15ᐳᓝᑖ@WᵯCᓄFXYZᑁ%஺⚪ᐳ15⚪ᑖᳮஹஹ⊤ஹஹ!"#ஹ$ᦈ$&ᜧᙽ஺oᳮ2⚪)*+ᝅ-./ᕒᡈ./ᕒᩗ▲஺5⚪)4567ஹ8ᑴஹ:ᦋஹ<=ஹ>᪶@Aஹ<=BஹCᐭE4FGஹHI஺⊤3⚪)J*⊤ஹ67ᐵLMNᐵLMOPQஹ67ᓫᐗTUVஹ67⊤WXI

18஺`a2⚪bcᐭ`aefᦪhஹ>i`ajkᐵmஹjᙠo`a;pqrsᕒ᫏ᫀஹ`avᵨᑖxyzjI|ᔜ~`a⊤/஺>aa⚪baஹW>aᢚஹz?I|>a1k/,஺ᦈ2⚪bᡝᡈᖪ᫏ᫀஹᩩஹ᪶├ᦈᓫ├ἠஹ¡ᐭ¢£├ᡈ¤¥?¦ᵨἠஹ§├ἠ¨Ak©ᑖ᪆஺7"᧕«¬®¯"ᐝJ±⚣³Q´Ḅµᐸ⌕·⊤⌕¸¹@Wº»Ḅ¼½¾᝞ÀÁÂÃ1001,³⌕¸ÅÆஹ>aÇyᑮᢚḄɾÊ"ஹᦈᐸË0ἠḄÌᑖÊ"஺Í>⌕F▭YZpÏ@ÂÐÑÒ¹Q@஺

19ÓÔÌÕὃ×ØÙ⚗1ஹÛὃÜᡭᓺ,I2ஹ8ᨴ19½/Æᑖxὃà33ஹὃàᙢâbãäᜧæçèᙠéê*6ëìᑮᓅîᖪïpPQÔᓝᑖðᑮᓝᑖð,ñḼìḄóᔣ®õöᨵᜩ᫑úᜩ᫑ûüÉãäᜧæ3ᨬþᐜ
ᡃᐜ4ஹὃḄ:ὃஹஹஹᘤ!ᵨ#$ᑮ&'Ḅ5ஹ!⌕Ḽញ+ᔁᨵ./Ḅ0.1212