https://deepsleep.fun/learn/cpa/02-accounting/Recent content in 会计 on DeepSleep BlogHugozh-CNhttps://deepsleep.fun/learn/cpa/02-accounting/01-overview/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/01-overview/CPA 会计第1章 — 会计职业道德、会计准则体系、基本假设、信息质量要求、会计要素、财务报告、可持续信息披露https://deepsleep.fun/learn/cpa/02-accounting/02-inventory/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/02-inventory/CPA 会计第2章 — 存货的确认、初始计量、发出计量、期末计量、清查盘点与列报披露https://deepsleep.fun/learn/cpa/02-accounting/03-fixed-assets/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/03-fixed-assets/CPA 会计第3章 — 固定资产的确认、初始计量、折旧、后续支出、处置与清查https://deepsleep.fun/learn/cpa/02-accounting/04-intangible-assets/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/04-intangible-assets/CPA 会计第4章 — 无形资产的确认、初始计量、内部研究开发支出、后续计量、处置与列报披露https://deepsleep.fun/learn/cpa/02-accounting/05-investment-property/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/05-investment-property/CPA 会计第5章 — 投资性房地产的特征与范围、确认与初始计量、后续计量（成本模式与公允价值模式）、转换与处置https://deepsleep.fun/learn/cpa/02-accounting/06-long-term-equity/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/06-long-term-equity/CPA 会计第6章 — 长期股权投资的基本概念、初始计量、后续计量（成本法与权益法）、核算方法转换与处置、合营安排https://deepsleep.fun/learn/cpa/02-accounting/07-asset-impairment/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/07-asset-impairment/CPA 会计第7章 — 资产减值范围与迹象、可收回金额计量、减值损失确认计量、资产组认定与减值、商誉减值测试https://deepsleep.fun/learn/cpa/02-accounting/08-liabilities/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/08-liabilities/CPA 会计第8章 — 流动负债（短期借款、应付票据、应付账款、应交税费）与非流动负债（长期借款、应付债券、长期应付款）的确认与计量https://deepsleep.fun/learn/cpa/02-accounting/09-employee-benefits/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/09-employee-benefits/CPA 会计第9章 — 职工薪酬的范围分类、短期薪酬、离职后福利（设定提存/设定受益计划）、辞退福利与其他长期职工福利的确认与计量https://deepsleep.fun/learn/cpa/02-accounting/10-share-based-payment/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/10-share-based-payment/CPA 会计第10章 — 股份支付的确认计量、权益结算与现金结算、可行权条件、条款修改、集团股份支付与限制性股票https://deepsleep.fun/learn/cpa/02-accounting/11-borrowing-costs/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/11-borrowing-costs/CPA 会计第11章 — 借款费用的组成、资本化期间的确定（开始/暂停/停止）、专门借款与一般借款利息资本化金额的计算、外币借款汇兑差额资本化https://deepsleep.fun/learn/cpa/02-accounting/12-contingencies/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/12-contingencies/CPA 会计第12章 — 或有事项的特征、预计负债的确认与计量、未决诉讼、质量保证、亏损合同、重组义务https://deepsleep.fun/learn/cpa/02-accounting/13-financial-instruments/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/13-financial-instruments/CPA 会计第13章 — 金融工具分类、金融负债与权益工具区分、确认计量、金融资产转移、套期会计、保险合同https://deepsleep.fun/learn/cpa/02-accounting/14-leases/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/14-leases/CPA 会计第14章 — 租赁识别、承租人使用权资产与租赁负债、出租人融资租赁与经营租赁、转租赁、售后租回https://deepsleep.fun/learn/cpa/02-accounting/15-held-for-sale/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/15-held-for-sale/CPA 会计第15章 — 持有待售类别分类与计量、处置组减值、终止经营定义与列报https://deepsleep.fun/learn/cpa/02-accounting/16-owners-equity/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/16-owners-equity/CPA 会计第16章 — 实收资本、其他权益工具、资本公积、其他综合收益与留存收益https://deepsleep.fun/learn/cpa/02-accounting/17-revenue/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/17-revenue/CPA 会计第17章 — 收入确认五步法、合同成本、特定交易、期间费用与利润https://deepsleep.fun/learn/cpa/02-accounting/18-government-grants/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/18-government-grants/CPA 会计第18章 — 政府补助的定义特征、分类、总额法与净额法、与资产相关与收益相关的政府补助、政策性优惠贷款贴息https://deepsleep.fun/learn/cpa/02-accounting/19-income-tax/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/19-income-tax/CPA 会计第19章 — 资产负债表债务法、计税基础、暂时性差异、递延所得税资产与负债、所得税费用https://deepsleep.fun/learn/cpa/02-accounting/20-non-monetary-exchange/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/20-non-monetary-exchange/CPA 会计第20章 — 非货币性资产交换的认定、商业实质判断、公允价值与账面价值计量https://deepsleep.fun/learn/cpa/02-accounting/21-debt-restructuring/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/21-debt-restructuring/CPA 会计第21章 — 债务重组定义、四种重组方式、债权人与债务人会计处理、终止确认原则https://deepsleep.fun/learn/cpa/02-accounting/22-foreign-currency/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/22-foreign-currency/CPA 会计第22章 — 记账本位币确定、外币交易会计处理、外币财务报表折算、境外经营处置https://deepsleep.fun/learn/cpa/02-accounting/23-financial-reporting/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/23-financial-reporting/CPA 会计第23章 — 财务报表列报要求、资产负债表、利润表、现金流量表、所有者权益变动表、附注与分部报告https://deepsleep.fun/learn/cpa/02-accounting/24-accounting-policies/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/24-accounting-policies/CPA 会计第24章 — 会计政策与会计估计的划分、追溯调整法、未来适用法、追溯重述法、前期差错更正https://deepsleep.fun/learn/cpa/02-accounting/25-events-after-balance-sheet-date/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/25-events-after-balance-sheet-date/CPA 会计第25章 — 日后事项涵盖期间、调整事项与非调整事项的区分与会计处理、以前年度损益调整https://deepsleep.fun/learn/cpa/02-accounting/26-business-combinations/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/26-business-combinations/CPA 会计第26章 — 企业合并界定与分类、同一控制下权益结合法、非同一控制下购买法、商誉、反向购买https://deepsleep.fun/learn/cpa/02-accounting/27-consolidated-financial-statements/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/27-consolidated-financial-statements/CPA 会计第27章 — 合并范围控制三要素、长投与所有者权益抵销、内部交易抵销、特殊交易、所得税相关合并处理https://deepsleep.fun/learn/cpa/02-accounting/28-earnings-per-share/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/28-earnings-per-share/CPA 会计第28章 — 基本每股收益、稀释每股收益、潜在普通股、增量股每股收益、列报与重新计算https://deepsleep.fun/learn/cpa/02-accounting/29-fair-value-measurement/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/29-fair-value-measurement/CPA 会计第29章 — 公允价值定义、有序交易、主要市场、估值技术（市场法收益法成本法）、公允价值层次、非金融资产与负债的公允价值计量https://deepsleep.fun/learn/cpa/02-accounting/30-government-nonprofit-accounting/Mon, 01 Jan 0001 00:00:00 +0000https://deepsleep.fun/learn/cpa/02-accounting/30-government-nonprofit-accounting/CPA 会计第30章 — 政府会计标准体系、双功能双基础双报告、政府会计要素、单位特定业务核算（财政拨款、非财政拨款、预算结转结余、净资产、资产、负债）