2018初級(jí)會(huì)計(jì)職稱《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)匯總(更新至3.5)
發(fā)布時(shí)間：2025-08-17 | 來源：互聯(lián)網(wǎng)轉(zhuǎn)載和整理
沒有不可能完成的事，備考初級(jí)會(huì)計(jì)考試是每個(gè)人都可能完成的事，本站小編為大家匯總了2018年《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)，幫助大家在夯實(shí)基礎(chǔ)。各位考生們趕快跟著小編一起來學(xué)習(xí)吧!
| 章節(jié) | 知識(shí)點(diǎn) |
| 靠前章 會(huì)計(jì)概述 | 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)的概念 |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)核算的一般要求 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：監(jiān)督職能 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)目標(biāo) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)基本假設(shè) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)分期 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)(記賬)基礎(chǔ) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)信息質(zhì)量要求 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)要素及其確認(rèn)條件(1) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)要素及其確認(rèn)條件(2) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)要素計(jì)量屬性及其應(yīng)用原則 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)等式 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)科目 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：借貸記賬法下的試算平衡 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：賬戶 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：借貸記賬法 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)分錄的概念和要素 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)憑證概述 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)憑證分類 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：累計(jì)憑證 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：原始憑證的基本內(nèi)容 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：原始憑證 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：記賬憑證 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：記賬憑證的基本內(nèi)容 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：記賬憑證的填制要求 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：收款憑證的填制要求 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：付款憑證和轉(zhuǎn)賬憑證的填制要求 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：記賬憑證的審核 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)憑證的保管 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)賬簿概述 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)賬簿的基本內(nèi)容 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)賬簿的種類(1) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)賬簿的種類(2) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)賬簿的種類(3) | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：會(huì)計(jì)賬簿的啟用與登記要求 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：日記賬的格式與登記方法 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：總分類賬的格式與登記方法 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：明細(xì)分類賬的格式與登記方法 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：總分類賬戶與明細(xì)分類賬戶的平行登記 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：對賬 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：結(jié)賬 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：錯(cuò)賬更正的方法 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：賬務(wù)處理程序 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：記賬憑證賬務(wù)處理程序 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：記賬憑證賬務(wù)處理程序的內(nèi)容 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：匯總記賬憑證賬務(wù)處理程序 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：匯總記賬憑證賬務(wù)處理程序的內(nèi)容 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：科目匯總表賬務(wù)處理程序 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：科目匯總表賬務(wù)處理程序的步驟和內(nèi)容 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：不同賬務(wù)處理程序有關(guān)內(nèi)容匯總 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：財(cái)產(chǎn)清查概述 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：定期清查和不定期清查 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：財(cái)產(chǎn)清查的一般程序 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：庫存現(xiàn)金的清查 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：銀行存款的清查 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：銀行存款清查的步驟 | |
| 2018《初級(jí)會(huì)計(jì)實(shí)務(wù)》知識(shí)點(diǎn)：銀行存款余額調(diào)節(jié)表 |
初級(jí)會(huì)計(jì)考試要求必須在一年內(nèi)通過兩個(gè)科目的考試，因此《初級(jí)會(huì)計(jì)實(shí)務(wù)》和《經(jīng)濟(jì)法基礎(chǔ)》要同時(shí)復(fù)習(xí)，更多經(jīng)濟(jì)法基礎(chǔ)知識(shí)點(diǎn)可查看：2018初級(jí)會(huì)計(jì)職稱《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)匯總。