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《初级会计实务》初级会计实务的重要知识点包括:收入的核算、资产的核算、应交增值税的核算和会计报表的编制。下面对这些重要知识点进行分析:一、对收入重要知识点的分析收入包括商品销售收入、提供劳务收入和让渡资产使用权收入三个部分。其中,商品销售收入的核算特别重要(劳务收入上年已考计算题),应重点掌握:1、确认商品销售收入应同时符合四个条件:主要风险和报酬已经转移、没有保留对商品的继续管理权、相关的经济利益能够流入企业、相关的收入和成本能够可靠计量。
The important knowledge points of “primary accounting practice” primary accounting practice include: accounting of income, accounting of assets, accounting of VAT payable and preparation of accounting statements. The following analysis of these important points: First, the analysis of income important knowledge points, including revenue from sales of goods, providing labor income and the transfer of income from the use of assets right in three parts. Among them, the accounting of sales of goods is particularly important (labor income last year has been calculated calculation problem), should focus on: 1, confirm the sales revenue should meet four conditions: the main risks and rewards have been transferred without reservation on the continuation of the goods Management rights and related economic benefits can flow into the enterprise, and the related revenue and costs can be reliably measured.