衢州2015年注册会计师合格证书发放通知

 下文是关于衢州2015年注册会计师合格证书发放通知相关内容,希望对你有一定的帮助:

第一篇:《2015浙江CPA报名文件说明》

浙江省注册会计师考试委员会关于发布《浙江省2015年度注册会计师全国统一考试报名简

章》的公告

浙注考[2015]1号

根据《注册会计师全国统一考试办法》和财政部注册会计师考试委员会印发的《2015年度注册会计师全国统一考试报名简章》的有关规定,现将浙江省2015年度注册会计师全国统一考试专业阶段考试和综合阶段考试报名有关事项规定如下:

一、报名条件

(一)同时符合下列条件的中国公民,可以申请参加注册会计师全国统一考试专业阶段考试:

1.具有完全民事行为能力;

2.具有高等专科以上学校毕业学历、或者具有会计或者相关专业中级以上技术职称。

(二)同时符合下列条件的中国公民,可以申请参加注册会计师全国统一考试综合阶段考试:

1.具有完全民事行为能力;

2.已取得注册会计师全国统一考试专业阶段考试合格证。

(三)有下列情形之一的人员,不得报名参加注册会计师全国统一考试:

1.因被吊销注册会计师证书,自处罚决定之日起至申请报名之日止不满5年者;

2.以前年度参加注册会计师全国统一考试因违规而受到停考处理期限未满者。

二、报名程序

参加注册会计师全国统一考试的报名人员应当通过“注册会计师全国统一考试网上报名系统”(

(一)填写报名信息

报名人员应当于2015年3月30日至4月30日(网报系统开放时间为每天8:00—20:00),登录网报系统进行注册,点击“我要报名”,按照报名指引如实填写相关信息。

需要特别注意的是:所有报名人员应当重新注册。非首次报名人员的相关信息如发生变动,应当重新填写相关信息。

(二)交费

1.报名信息填写完成后即可通过网上支付交纳考试考务费,交费完成视为报名程序完成。报名程序完成后,所报考科目及相关信息不能更改。

2.持非居民身份证(如军官证),或者网报系统中未能显示本人照片,以及以会计或者相关专业中级以上技术职称作为报名条件的首次报名人员,应当于报名期间(法定节假日、公休日除外)到所报考区的资格审核点进行确认后,再完成交费。

3.交费截止时间为4月30日20:00.网上交费应当在网上报名系统开放时间段内办理,请报名人员尽量避免在当日系统即将关闭时进行交费操作。

4.考试考务费收费标准按照浙江省物价局、浙江省财政厅《关于调整注册会计师考试考务费标准的复函》(浙价费[2013]89号)文件规定执行,2015年度考务费标准为:专业阶段考试每人每科92元,综合阶段考试每人160元。交费手续完成后,考务费不予退还。 报名人员如需考务费票据,可在所报考区的市注协规定的时间内凭身份证件和报名交费确认表到指定地点领取。

(三)资格审核

1.首次报名人员(不含应届毕业生,下同)和应届毕业生报名人员的照片信息,将由公安部全国公民身份证号码查询服务中心进行认证,自动提取。

2.首次报名人员和应届毕业生报名人员填报的毕业证书或学历认证书编号,将由中国高等教育学生信息网进行认证。未通过认证的报名人员,不符合报名条件,报名资格不予通过。

3.持非居民身份证(如军官证),或者网报系统中未能显示本人照片,以及以会计或者相关专业中级以上技术职称作为报名条件的首次报名人员,应当于报名期间(法定节假日、公休日除外)携带本人签名的报名信息表、有效身份证件、电子照片、职称证书或相关材料,到所报考区的资格审核点进行现场确认。

4.应届毕业生报名人员应当于7月20日至31日(网报系统开放时间为每天8:00—20:00)期间,登录网报系统录入本人的毕业证书编号;持国外学历证书的报名人员,应当录入

教育部留学服务中心出具的学历认证书编号。未录入毕业证书或学历认证书编号的,不符合报名条件,报名资格不予通过。

5.报名人员可在规定时间内登录网报系统查询个人报名状态。非首次报名人员可在报名完成后查询,首次报名人员可在5月29日后查询,应届毕业生报名人员可在8月21日后查询。

6.符合综合阶段考试的报名条件,但不能完成报名程序的报名人员,可向取得专业阶段考试最后一科合格成绩所在地的市注协咨询办理。

需要特别注意的是:报名资格未通过的报名人员,将不能下载打印准考证和参加考试,考务费不予退还。

三、考区设置及资格审核点信息

(一)考区设置:

1.浙江省2015年度注册会计师全国统一考试专业阶段考试设立杭州、宁波、温州、嘉兴、湖州、绍兴、金华、衢州、舟山、台州、丽水共11个考区,考生可在报名时自主选择。

2.浙江省2015年度注册会计师全国统一考试综合阶段考试在杭州市举行。

(二)各考区资格审核点信息:

四、考试科目和范围

专业阶段考试科目:会计、审计、财务成本管理、公司战略与风险管理、经济法、税法。 专业阶段考试报名人员可以同时报考专业阶段6个科目,也可以选择报考部分科目。 综合阶段考试科目:职业能力综合测试(试卷一、试卷二)。

考试范围:由《注册会计师全国统一考试大纲——专业阶段考试(2015年度)》和《注册会计师全国统一考试大纲——综合阶段考试(2015年度)》予以确定。

五、考试方式(特定范围报名人员除外)

考试采用闭卷、计算机化考试(简称机考)方式。即,在计算机终端获取试题、作答并提交答题结果。

考试系统支持8种输入法:微软拼音输入法、全拼输入法、智能ABC输入法、谷歌拼音输入法、搜狗拼音输入法、王码五笔型输入法、极品五笔输入法、万能五笔输入法。

六、特定范围报名人员

(一)特定范围报名人员,是指1967年12月31日前(含)出生的,选择纸笔作答考试方式的报名人员(下同)。

纸笔作答考试方式,是指通过计算机终端获取试题,客观试题使用计算机作答,主观试题使用纸笔作答。

(二)非首次报名的特定范围人员,在报名信息填写完成后,即可通过网上支付交纳考务费。首次报名的特定范围人员,应当于报名期间(法定节假日、公休日除外)携带本人签名的报名信息表、有效身份证件和纸笔作答考试方式申请书,到报名所在地的市注协资格审

核点完成纸笔作答考试资格确认后,再通过网报系统交纳考务费。交费手续完成后,考试方式不再允许变更。

(三)特定范围报名人员,应当到中注协专门设立的考区参加考试。

专业阶段考试和综合阶段考试的考区设置在湖北省武汉市。

(四)纸笔作答考试方式将自2016年起取消。

七、考试时间安排

综合阶段考试:

2015年8月29日

08:30—12:00 职业能力综合测试(试卷一)

14:00—17:30 职业能力综合测试(试卷二)

专业阶段考试:

2015年10月17日

08:30—11:00 审计

13:00—15:30 财务成本管理

17:30—19:30 经济法

2015年10月18日

08:30—11:30 会计

13:30—15:30 公司战略与风险管理

17:30—19:30 税法

八、考试辅导教材

第二篇:《注册会计师合格证书样本》衢州2015年注册会计师合格证书发放通知

此信息来自于财考网

注册会计师合格证书样本

全科合格证

注册会计师协会会员证书

相关内容:注册税务师(CTA)合格证书样本 会计职称(中级)合格证书样本

本信息来源于财考网,原文地址:/cpa/200909/68985.html

更多内容请访问财考网网站:/

第三篇:《衢州市关于公布新认定和监测合格市级农业龙头企业名单的通知 Microsoft Word 文档》

关于公布新认定和监测合格市级农业龙头企业名单的通知

衢政办发〔2012〕29号

衢州市人民政府办公室关于公布新认定和监测合格市级农业龙头企业名单的通知

各县(市、区)人民政府,市政府各部门、直属各单位:

为进一步加强对市级农业龙头企业的监管和服务,规范、提升农业龙头企业发展水平,更好地发挥农业龙头企业的示范带动作用,根据《衢州市市级农业龙头企业申报认定和运行监测管理办法》的有关规定,市农业产业化工作领导小组办公室牵头组织开展了市级农业龙头企业的申报认定和运行监测工作。在企业自愿申报、各县(市、区)农业产业化工作领导小组初核、市农业产业化工作领导小组办公室审核以及市农业产业化工作领导小组复核的基础上,经市政府同意,现将新认定的32家市级农业龙头企业、递补的29家市级农业龙头企业和监测合格的154家市级农业龙头企业名单予以公布(具体名单见附件,不含国家级、省级农业龙头企业)。

希望各市级农业龙头企业更好地发挥龙头带动作用和示范效应,努力与农民结成利益共享、风险共担的经营机制,不断增强辐射面和带动能力。各县(市、区)和市级有关部门要大力支持和扶持农业龙头企业的发展,切实落实各项优惠扶持政策,努力营造良好的发展环境,全面提升我市农业产业化经营水平,为推动我市农业“两区”建设和现代农业发展,加快农业大市向农业强市跨越作出新的贡献。

附件:1.新认定的市级农业龙头企业名单

2.递补的市级农业龙头企业名单

3.监测合格的市级农业龙头企业名单

二○一二年三月十五日

附件1新认定的市级农业龙头企业名单(32家)

一、市本级(2家)

浙江神光大叶枸发展有限公司、衢州市真农生态农业开发有限公司。

二、柯城区(5家)

浙江鸿福农牧科技有限公司、衢州鲟龙水产食品科技开发有限公司、浙江山农竹业科技有限公司、衢州市新联建农产品有限公司、衢州胡氏果业有限公司。

三、衢江区(5家)

衢州一粒志食品有限公司、衢州市三童食品厂、衢州市衢天食品有限公司、衢州市衢江区长寿面条厂、衢州市蜜之源果业有限公司。

四、龙游县(5家)

浙江德辉食品有限公司、龙游县龙佑乌种猪场、龙游均泰科技竹木业有限公司、浙江甲天下生物有限公司、龙游神宇竹胶板制造有限公司。

五、江山市(5家)

江山市志和鳜鱼发展有限公司、浙江江山五福门业有限公司、江山市郎峰木业有限公司、浙江江山恩派木业有限公司、浙江江山丽人木业有限公司。

六、常山县(5家)

常山县大宝山农业开发有限公司、常山县伟祥农业发展有限公司、浙江欧凯板业有限公司、常山曼地亚红豆杉科技开发有限公司、常山县富而康山茶油有限公司。

七、开化县(5家)

衢州市顺康牧业有限公司、开化县杜康茶业有限公司、开化县萌芽茶业有限公司、浙江泰康药业集团有限公司、开化县正大食用菌厂。

附件2递补的市级农业龙头企业名单(29家)

一、柯城区(3家)

浙江汇特动物药业有限公司、浙江可可佳食品有限公司、衢州市红樟园农业开发有限公司。

二、衢江区(2家)

衢州市衢江区绿洲菌种厂、衢州市向荣生态养殖有限公司。

三、龙游县(8家)

龙游兴隆观赏鱼养殖有限公司、浙江金勺科技有限公司、龙游方飞食品有限公司、浙江省龙游县大鼓山茶厂、浙江龙游吉丰农业开发有限公司、龙游银雁市场服务有限公司、龙游姜氏富硒莲业科技有限公司、龙游浙香食品有限公司。

四、江山市(7家)

浙江天林实业有限公司、浙江开盛生态农业发展有限公司、浙江山里河农业开发科技有限公司、江山苑林食品有限公司、江山市绿洲生物工程有限公司、江山温氏畜牧有限公司、浙江

江山根根生物开发有限公司。

五、常山县(6家)

常山晟泰茶油科技有限公司、常山县柚乐食品有限公司、常山百顺农业开发有限公司、常山县耀光果业有限公司、常山绿芙蓉农业开发有限公司、常山县大公生态养殖场。

六、开化县(3家)

浙江兴达活性炭有限公司、衢州十通家具有限公司、浙江山宝生物科技有限公司。

附件3监测合格的市级农业龙头企业名单(154家)

一、市本级(8家)

衢州市红岚园林工程有限公司、浙江新天神工贸集团有限公司、衢州市德隆木业有限公司、衢州华农现代农业开发有限公司、浙江巨香食品有限公司、浙江辉煌集团有限公司、浙江衢州宇光炭业有限公司、浙江圣德果业有限公司。

二、柯城区(19家)

浙江泰康生物科技有限公司、衢州市柯城温流水产良种场、衢州市花鸟工艺品市场、衢州市富源竹业有限公司、衢州市三冠名优特产有限公司、衢州市航埠粮油有限公司、衢州明园食品有限公司、衢州市邵永丰成正食品厂、衢州市龙印农副产品配送有限公司、浙江金明生物科技有限公司、浙江天源堂蜂业有限公司、衢州市万顺食品有限责任公司、衢州市柯城兴旺达农牧开发场、衢州市朱盛生态农业科技有限公司、衢州双发农贸有限公司、衢州市乡香米业加工厂、衢州市沟溪泉休闲山庄有限公司、浙江老树根油茶开发股份有限公司、浙江天行健生态农业科技有限公司。

三、衢江区(31家)

衢州市大山茶叶有限公司、衢州市衢程饲料有限公司、衢州市衢江区巨北畜禽养殖场、浙江怡园环境建设有限公司、衢州净力竹炭科技有限公司、衢州市民心食品有限公司、衢州唯信食品有限公司、衢州市文昌阁茶业有限公司、衢州市正康特产有限公司、衢州市云合炭业有限公司、衢州市东港油脂有限公司、衢州市国丰油脂有限公司、衢州市衢江区全旺野山食品厂、衢州市衢江区兴品园艺场、衢州市景麟农产品有限公司、衢州烛光有机食品有限公司、衢州市天圣植物提制有限公司、衢州现代炭业有限公司、衢州刘家香食品有限公司、浙江民心生态科技有限公司、衢州现代宝岛生物科技有限公司、衢州华玲面粉有限公司、衢州峰仔食品有限公司、浙江雁杰建筑模板有限公司、衢州市乌溪江渔业养殖有限公司、衢州市亨雅竹业有限公司、衢州宏泰纤维有限公司、衢州兴隆生态农业开发股份有限公司、浙江九九红玫瑰科技有限公司、浙江纯野生物科技有限公司、衢州市衢江区富源种猪有限公司。

四、龙游县(30家)

浙江龙游辰港宣纸有限公司、浙江省龙游仙峰山茶业有限公司、龙游县大约克种猪试验场、龙游恒昌笋竹制品有限公司、龙游农产品批发市场、龙游县巨江养殖有限公司、龙游县建光蔬菜食品厂、龙游元恒信皮草服饰有限公司、浙江金谷食品有限公司、浙江龙游溪口吴刚茶厂、龙游县铜鸟食品厂、龙游康绿养鸡场、龙游科星牧业有限公司、浙江省十里坪生态养殖总公司、龙游天佑竹业有限公司、浙江唯佳生物饲料有限公司、衢州温氏畜牧有限公司、龙游县乾坤蛋品厂、龙游县佳鹏食品厂、龙游茗达茶业有限公司、浙江文昌阁工艺品有限公司、浙江正阳竹木制品有限公司、龙游县兰塘茶厂、龙游西门农贸市场有限公司、龙游翠竹茶厂、浙江千叶环境工程有限公司、龙游县田野农庄、浙江龙游唯华火腿食品有限公司、龙游县裕农种猪场、龙游县金竹工贸有限公司。

五、江山市(24家)

浙江江山健康蜂业有限公司、江山福赐德蜂业科技开发有限公司、浙江千红蜂产品有限公司、江山市飞源生物科技发展有限公司、江山市绿之园特产有限公司、江山市红盖头食品厂、浙江法朗德食品有限公司、江山市天旺禽业有限公司、江山市仙霞罐头食品有限公司、江山甬江食品有限公司、浙江山闲林食品有限公司、江山市荣盛食用菌有限公司、江山市十罗洋茶场、浙江三禾生物工程有限公司、江山市大桥奋发粮油贸易有限公司、浙江益万生物技术有限公司、浙江珠峰机械有限公司、浙江德生木业有限公司、浙江西本木业有限公司、江山欧派门业股份有限公司、江山市日升工艺品厂、江山市鼎立竹业有限公司、浙江易和家居制造有限公司、浙江茶之语科技开发有限公司。

六、常山县(19家)

常山县大胡山果蔬有限公司、常山县天龙果业有限公司、浙江常山自然食品有限公司、常山县名茶开发中心、常山微生物保健食品有限公司、常山县碧盛食品有限公司、常山县天乐食用菌研究所、浙江省常山宝新果蔬菌有限公司、常山县绿尔康食品有限公司、常山县新农食品有限公司、常山县金桥生态农业园有限公司、常山县荷花园养鳖场、常山县三禾工艺品有限公司、浙江一品生态园林工程有限公司、常山华凯木业有限公司、常山县乡约五都农业开发有限公司、浙江省常山粮食收储有限责任公司、浙江山神油茶开发有限公司、浙江医宝中药饮片有限公司。

七、开化县(23家)

浙江京鹏生态资源发展有限公司、开化县三丫丫绿色食品有限公司、开化县森贝绿色食品有限公司、开化县宝林农业开发有限公司、浙江久红酒业有限公司、开化县华德食品有限公司、浙江中兴粮油有限公司、浙江皇岸丝绸科技有限公司、浙江华康药业股份有限公司、衢州醉根艺品有限公司、开化山海板业有限公司、浙江香乡门业有限公司、开化宝纳制茶有限公司、开化县双龙特产有限公司、浙江省开化县种子公司、开化志兴牧业有限公司、开化县云翠茶业有限公司、开化县菊莲茶业有限公司、开化县芹阳茶业有限公司、开化金茂茶场、开化县石板桥茶厂、开化莱尔农业开发有限公司、开化县同创农业开发有限公司。

主题词:经济管理 农业 企业 通知

第四篇:《2015年注册会计师考试-会计讲义资料》

2015年注册会计师考试

《会计》

会计讲义资料

(1-26章)

版权所有,翻版必究

目录

第一章总论···························································································································14

第一节会计概述···············································································································14

第二节财务报告目标·········································································································14

第三节会计基本假设与会计基础·························································································14

一、会计基本假设·······································································································14

二、会计基础·············································································································14

第四节会计信息质量要求·································································································14

第五节会计要素及其确认与计量························································································16

一、资产的定义及其确认条件························································································16

二、负债的定义及其确认条件························································································16

三、所有者权益的定义及其确认条件···············································································17

四、收入的定义及其确认条件························································································17

五、费用的定义及其确认条件························································································17

六、利润的定义及其确认条件························································································18

七、会计要素计量属性及其应用原则···············································································19

第六节财务报告·············································································································20

一、财务报告的概念····································································································20

二、财务报告的构成····································································································20

第二章金融资产···················································································································20

第一节金融资产的定义和分类···························································································20

一、金融资产的概念····································································································20

二、金融资产的分类····································································································20

第二节以公允价值计量且其变动计入当期损益的金融资产······················································21

一、以公允价值计量且其变动计入当期损益的金融资产概述················································21

二、以公允价值计量且其变动计入当期损益的金融资产的会计处理·······································22本讲小结:················································································································23

第三节持有至到期投资····································································································25

一、持有至到期投资概述······························································································25本讲小结:················································································································26

二、持有至到期投资的会计处理·····················································································26本讲小结:················································································································32

第四节贷款和应收款项····································································································33

一、贷款和应收款项概述······························································································33

二、贷款和应收款项的会计处理·····················································································33本节小结:················································································································36

第五节可供出售金融资产·································································································36

一、可供出售金融资产概述···························································································36

二、可供出售金融资产的会计处理··················································································37本讲小结:················································································································41

第六节金融资产减值·······································································································41

二、金融资产减值损失的计量························································································41本讲小结:················································································································48

第七节金融资产转移·······································································································50

一、金融资产转移概述·································································································50

二、金融资产转移的确认和计量·····················································································50本讲小结:················································································································52本章小结:······················································································································55

第三章存货·························································································································55

第一节存货的确认和初始计量···························································································55

一、存货的概念与确认条件···························································································55

二、存货的初始计量····································································································56本讲小结:················································································································57

第二节发出存货的计量····································································································57

一、发出存货成本的计量方法························································································58

二、存货成本的结转····································································································59

第三节期末存货的计量····································································································59

一、存货期末计量原则·································································································60

二、存货的可变现净值·································································································60本讲小结:················································································································60

三、存货期末计量的具体方法························································································60

第三节期末存货的计量···································································································64

第四节、存货盘亏或毁损的处理···························································································65本章小结:······················································································································66

第四章长期股权投资············································································································67

第一节长期股权投资的初始计量························································································67

一、长期股权投资初始计量原则·····················································································67衢州2015年注册会计师合格证书发放通知

二、企业合并形成的长期股权投资··················································································67本讲小结:················································································································69本讲小结:················································································································71

三、企业合并以外其他方式取得的长期股权投资································································73

四、投资成本中包含的已宣告但尚未发放现金股利或利润的处理··········································74本讲小结:················································································································74

第二节长期股权投资的后续计量························································································75

一、长期股权投资的成本法···························································································75

二、长期股权投资的权益法···························································································77本讲小结:················································································································78本讲小结:················································································································80本讲小结:················································································································84本讲小结:················································································································89

三、长期股权投资的减值······························································································90

第三节长期股权投资核算方法的转换及处置·········································································90

一、长期股权投资核算方法的转换··················································································90本讲小结:················································································································93本讲小结:················································································································96

本章小结:······················································································································98

第五章固定资产··················································································································98

第一节固定资产的确认和初始计量·····················································································98

一、固定资产的定义和确认条件·····················································································98

二、固定资产的初始计量······························································································99

第二节固定资产的后续计量···························································································107

一、固定资产折旧······································································································107

二、固定资产后续支出······························································································109

第三节固定资产的处置···································································································114

一、固定资产终止确认的条件······················································································114

二、固定资产处置的账务处理······················································································114本讲小结:···············································································································115

三、持有待售的固定资产····························································································115

四、固定资产盘亏的会计处理······················································································116本章小结:·····················································································································120

第六章无形资产··················································································································120

第一节无形资产的确认和初始计量···················································································120

一、无形资产的定义与特征·························································································120

二、无形资产的内容···································································································120

三、无形资产的确认条件····························································································120

四、无形资产的初始计量····························································································121

第二节内部研究开发费用的确认和计量···············································································124

一、研究阶段和开发阶段的划分···················································································124

二、开发阶段有关支出资本化的条件·············································································125

三、内部开发的无形资产的计量···················································································125

四、内部研究开发费用的会计处理················································································126

第三节无形资产的后续计量····························································································127

一、无形资产后续计量的原则······················································································127

二、使用寿命有限的无形资产······················································································128

三、使用寿命不确定的无形资产···················································································128

第四节无形资产的处置···································································································129

一、无形资产的出售···································································································129

二、无形资产的出租···································································································130

三、无形资产的报废···································································································131

第七章投资性房地产············································································································131

第一节投资性房地产的特征与范围·····················································································131

一、投资性房地产的定义及特征···················································································131

二、投资性房地产的范围····························································································132

第二节投资性房地产的确认和初始计量·············································································132

一、投资性房地产的确认和初始计量·············································································133

二、与投资性房地产有关的后续支出·············································································133

第三节投资性房地产的后续计量························································································134

一、采用成本模式进行后续计量的投资性房地产······························································134

二、采用公允价值模式进行后续计量的投资性房地产························································135

三、投资性房地产后续计量模式的变更··········································································136

第四节投资性房地产的转换和处置···················································································136

一、投资性房地产的转换····························································································136

二、投资性房地产的处置····························································································140

第八章资产减值··················································································································142

第一节资产减值概述······································································································143

一、资产减值的范围···································································································143

二、资产减值的迹象与测试·························································································143

第二节资产可收回金额的计量·························································································143

一、估计资产可收回金额的基本方法·············································································144

二、资产的公允价值减去处置费用后的净额的估计···························································144

三、资产预计未来现金流量现值的估计··········································································144本讲小结:···············································································································147

第三节资产减值损失的确认与计量···················································································150

一、资产减值损失确认与计量的一般原则·······································································150

二、资产减值损失的账务处理······················································································151

第四节资产组的认定及减值处理······················································································152

一、资产组的认定······································································································152

二、资产组减值测试···································································································152本讲小结:···············································································································155

三、总部资产的减值测试····························································································155

第五节商誉减值测试及处理····························································································157

一、商誉减值测试的基本要求······················································································158

二、商誉减值测试的方法与会计处理·············································································158本章小结:···············································································································159

第九章负债························································································································159

第一节流动负债············································································································159

一、短期借款············································································································159

二、以公允价值计量且其变动计入当期损益的金融负债·····················································159

三、应付票据············································································································161

四、应付及预收款项···································································································161

五、职工薪酬············································································································162本讲小结:···············································································································163

六、应交税费············································································································168

七、应付利息············································································································172

八、应付股利············································································································172

九、其他应付款·········································································································172衢州2015年注册会计师合格证书发放通知

第二节非流动负债·········································································································172

一、长期借款············································································································172

二、应付债券············································································································174

三、长期应付款·········································································································177本章小结:·····················································································································180

第十章所有者权益···············································································································180

第一节所有者权益核算的基本要求·····················································································180

一、权益工具与金融负债的区分···················································································180

第五篇:《2015年注册会计师考试-财务管理讲义》

2015年注册会计师考试

《财务管理》

财务管理讲义资料

(1-20章)

版权所有,翻版必究

前言...........................................................................................................................................................................4

第一章财务管理概述...................................................................................................................................................5

第二节财务管理的目标.......................................................................................................................................9

第三节金融市场.................................................................................................................................................16

第二章财务报表分析.................................................................................................................................................21

第一节财务报表分析概述.................................................................................................................................22

第二节财务比率分析.........................................................................................................................................25

第三节管理用财务报表分析.............................................................................................................................42

第三章长期计划与财务预测.....................................................................................................................................57

第一节长期计划(了解).................................................................................................................................58衢州2015年注册会计师合格证书发放通知

第二节财务预测.................................................................................................................................................58

第三节增长率与资金需求.................................................................................................................................62

第四章财务估价的基础概念.....................................................................................................................................74

第一节货币时间价值.........................................................................................................................................75

第二节风险与报酬.............................................................................................................................................84

第五章债券和股票估价...........................................................................................................................................100

第一节债券估价...............................................................................................................................................101

第二节股票估价...............................................................................................................................................109

第六章资本成本.......................................................................................................................................................113

第一节资本成本概述.......................................................................................................................................113

第二节普通股成本...........................................................................................................................................116

第三节债务成本...............................................................................................................................................124

第四节加权平均资本成本...............................................................................................................................128

第七章企业价值评估...............................................................................................................................................133

第一节企业价值评估概述...............................................................................................................................134

第二节现金流量折现法...................................................................................................................................136

第三节相对价值法...........................................................................................................................................156

第八章资本预算.......................................................................................................................................................163

第一节投资评价的基本方法...........................................................................................................................164

第二节投资项目现金流量的估计...................................................................................................................170

第三节项目风险的衡量与处置.......................................................................................................................184

第九章期权估价.......................................................................................................................................................194

第一节期权概述...............................................................................................................................................195

第二节期权价值评估的方法...........................................................................................................................208

第三节实物期权...............................................................................................................................................222

第十章资本结构.......................................................................................................................................................233

第一节杠杆原理...............................................................................................................................................233

第二节资本结构理论.......................................................................................................................................241

第三节资本结构决策.......................................................................................................................................245第十一章股利分配...................................................................................................................................................251

第一节利润分配概述.......................................................................................................................................251

第二节股利支付的程序和方式.......................................................................................................................252衢州2015年注册会计师合格证书发放通知

第三节股利理论与股利分配政策...................................................................................................................254

第四节股票股利、股票分割和回购...............................................................................................................262第十二章普通股和长期负债筹资...........................................................................................................................268

第一节普通股筹资...........................................................................................................................................269衢州2015年注册会计师合格证书发放通知

第十三章其他长期筹资...........................................................................................................................................279

第一节租赁.......................................................................................................................................................280

第二节混合筹资...............................................................................................................................................290第十四章营运资本投资...........................................................................................................................................303

第一节营运资本投资政策...............................................................................................................................304

第二节现金和有价证券...................................................................................................................................308

第三节应收账款...............................................................................................................................................313

第四节存货.......................................................................................................................................................317第十五章营运资本筹资...........................................................................................................................................326

第一节营运资本筹资政策...............................................................................................................................327

第二节短期筹资...............................................................................................................................................332第十六章产品成本计算...........................................................................................................................................337

第一节成本计算概述.......................................................................................................................................338

第二节成本的归集和分配...............................................................................................................................340

第三节产品成本计算的品种法.......................................................................................................................352

第四节产品成本计算的分批法.......................................................................................................................353

第五节产品成本计算的分步法.......................................................................................................................355第十七章标准成本计算...........................................................................................................................................364

第一节标准成本及其制定...............................................................................................................................365

第二节标准成本的差异分析...........................................................................................................................368

第三节标准成本的账务处理...........................................................................................................................371第十八章本量利分析...............................................................................................................................................378

第一节成本性态分析.......................................................................................................................................379

第二节成本、数量和利润分析.......................................................................................................................383第十九章短期预算...................................................................................................................................................388

第一节全面预算概述.......................................................................................................................................389

第二节全面预算的编制方法...........................................................................................................................390

第三节营业预算的编制...................................................................................................................................393

第四节财务预算的编制...................................................................................................................................398第二十章业绩评价...................................................................................................................................................403

第一节业绩计量...............................................................................................................................................404

第二节公司内部的业绩评价...........................................................................................................................412

主要内容:

一、教材体系(难度分析)与教材变化

二、备考建议

一、教材体系(难度分析)与教材变化言

二、备考建议

1.制定计划

首先,应制定学习计划,分三个阶段学习,先是理解教材阶段,这是基础阶段;第二是提高解题能力阶段,这个阶段要多做一些题目,锻炼解题的综合能力;第三是总复习阶段。

其次,要制定作息计划。

2.心态调整

在学习的过程中,难免会遇到困难,这时候需要调整好自己的心态,不要怕出错,现在出错应该庆幸,发现问题应及时解决。

3.学习方法

基本方法:重复+思考

技术方法:局部学习+系统学习

4.学习工具:思维导图+文档

【第三章思维导图】

赠言

在你停下来的时候

——不要忘记别人还在后面奔跑

在你放弃的时候

——不要忘记别人就在你的面前,只差一步而已

科学的方法+必要的努力=成功

第一章

【思维导图】财务管理概述

下页更精彩:1 2 下一页
上一篇:2016年10月乔迁黄道吉日--2016年10月搬家好日子有哪些 下一篇:2016年注册会计师《会计》练习题

相关文章推荐

网友评论

关于我们|联系我们|常见问题|会员协议|法律声明|友情链接