《初级会计实务》30天重要知识点打卡！第1天：会计基本假设

来源: 正保会计网校编辑：小懒啊 2022/03/21 09:36:51　字体：大小

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备战初级会计考试，一定要抓好考前的这段时间，不能松懈！正保会计网校为各位初级会计考生准备了：30天重要知识点打卡（含知识点+对应练习题），知识点每天学一学，习题每天做一做，全力备考呦~

根据正常学习进度，大家应该已到强化冲刺阶段的学习了，所以我们采用先做题，再复习知识点的方式，各位也可根据自己的是实际情况来看哦！

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5%{-webkit-transform:rotate(-4deg)} 9%{-webkit-transform:rotate(4deg)} 13%{-webkit-transform:rotate(-4deg)} 16%{-webkit-transform:rotate(2deg)} 20%{-webkit-transform:rotate(-2deg)} 25%{-webkit-transform:rotate(0deg)} } @-moz-keyframes hatch{ 0%{-moz-transform:rotate(0deg)} 5%{-moz-transform:rotate(-4deg)} 9%{-moz-transform:rotate(4deg)} 13%{-moz-transform:rotate(-4deg)} 16%{-moz-transform:rotate(2deg)} 20%{-moz-transform:rotate(-2deg)} 25%{-moz-transform:rotate(0deg)} } @-o-keyframes hatch{ 0%{-o-transform:rotate(0deg)} 5%{-o-transform:rotate(-4deg)} 9%{-o-transform:rotate(4deg)} 13%{-o-transform:rotate(-4deg)} 16%{-o-transform:rotate(2deg)} 20%{-o-transform:rotate(-2deg)} 25%{-o-transform:rotate(0deg)} } @keyframes hatch{ 0%{transform:rotate(0deg)} 5%{transform:rotate(-4deg)} 9%{transform:rotate(4deg)} 13%{transform:rotate(-4deg)} 16%{transform:rotate(2deg)} 20%{transform:rotate(-2deg)} 25%{transform:rotate(0deg)} } </style> <div class="rightFloatNav-newPeople" style="z-index:99"><a href="//www.chinaacc.com/zhuanti/xinrenyouli/index.shtml?gg=ycfddh" target="_blank" title=""><img src="//www.chinaacc.com/images/zhuanti/xinrenyouli/2021-v2/index-nav.png" class="newPeople-pic" alt=""><span><img src="//www.chinaacc.com/images/zhuanti/xinrenyouli/2021-v2/index-nav-text.gif" alt=""></span></a></div> <div class="rightFloatNav"> <ul class="rightFloatNav-list">  <li class="rf-online"> <a href="//24olv2.chinaacc.com/member/index.shtm" onclick="create24olv2Box(this.href);return false;"><i class="rf-online-icon"></i>在线客服</a> </li> <li class="rf-app"> <a href="javascript:void(0)"><i class="rf-app-icon"></i>APP</a> <div class="rightFloatNav-layer rightFloatNav-app-layer"> <div class="rightFloatNav-app-ewm fl"> <img src="//www.chinaacc.com/images/common/column/rf-accApp-v1.png" width="90" height="90" alt="APP下载">新用户扫码下载<br>立享专属优惠 </div> <div class="rightFloatNav-app-info"> <p>安卓版本:8.7.41 苹果版本:8.7.40</p> <p>开发者：北京正保会计科技有限公司</p> <p>应用涉及权限：<a href="//m.chinaacc.com/zhuanti/2017newApp/authority/" target="_blank">查看权限></a></p> <p>APP隐私政策：<a href="//www.cdeledu.com/OtherItem/appPrivacy/agreement_chinaacc.shtml" target="_blank">查看政策></a></p> <p>HD版本上线：<a href="/downcenter/index.shtml" target="_blank">点击下载></a></p></div> </div> </li> <li class="rf-official"> <a href="javascript:void(0)"><i class="rf-official-icon"></i>官方号</a> <div class="rightFloatNav-layer rightFloatNav-app-layer02"> <div class="ewmList"> <div class="box"> <img src="/images/index2020/acc-wxgzh-v1.png" alt="" class="ewm-type01"> <p>官方公众号<br>微信扫一扫</p> </div> <div class="box"> <img src="/images/common/column/ewm-sph.jpg" alt="" class="ewm-type01"> <p>官方视频号<br>微信扫一扫</p> </div> <div class="box"> <img src="/images/common/column/ewm-dy.jpg" alt="" class="ewm-type02"> <p>官方抖音号<br>抖音扫一扫</p> </div> </div> </div> </li>  <li> <a href="//www.chinaacc.com/zhuanti/fankui/?gg=www_right" target="_blank"><i class="rf-fankui-icon"></i>建议/投诉</a> </li> </ul> <div class="rf-returnTop"> <a href="javascript:void(0)"><i class="rf-returnTop-icon"></i>回到顶部</a> </div> <a href="javascript:void(0)" class="rightFloatNav-switch-icon">折叠</a> </div> <script type="text/javascript" src="//24olv2.chinaacc.com/resource/pcbox/js/24olv2_box.js"></script> <script type="text/javascript"> (function($,win){ var _rightFloatNav = $('.rightFloatNav'); $.fn.rignavShowOriginal = function (options) { //各种属性、参数 var defaults = { params:{ //'getDataUrl':'//www.chinaacc.com/zhuanti/datafreeDown/', 'onlineServiceUrl':'//24olv2.chinaacc.com/member/index.shtm', 'weixinPic':'/images/common/column/rf-weixin.jpg', 'appPic':'//www.chinaacc.com/images/accAppCode/rightFloatApp.png' }, navFixT1:0, navFixT2:0, navFixT3:$(document).scrollTop(), navFixtimer:null // 定时器 }; var _opt = $.extend(defaults, options); this.each(function () { //插件实现代码 var _this = $(this), _newPeople = _this.find('.rightFloatNav-newPeople'); if(_newPeople.attr('data-lock') != 'true'){ // data-lock = true 的时候锁定默认信息 _newPeople.children('a') .attr({'href': _opt.params.newPeopleSrc,'title': _opt.params.newPeopleTitle}) .children('img').attr('src', _opt.params.newPeopleImg); } if(_opt.params.isShowNewPeople || _opt.params.isShowNewPeople == undefined){ //显示新人有礼 _newPeople.show() }else{ _newPeople.hide() } //_this.find('.rf-getData').children('a').attr('href',_opt.params.getDataUrl); _this.find('.rf-online').children('a').attr('href',_opt.params.onlineServiceUrl); _this.find('.rf-weixin').find('img').attr('src',_opt.params.weixinPic); _this.find('.rf-app').find('img').attr('src',_opt.params.appPic); _this.show().css('margin-top',-_this.height()/2); $(window).scroll(function(){ //clearTimeout(_opt.navFixtimer); //_opt.navFixtimer = setTimeout(function () { //_opt.navFixT2 = $(document).scrollTop(); //if (_opt.navFixT2 == _opt.navFixT1) { //_rightFloatNav.removeClass("rightFloatNav-switch").stop(true,true).animate({right:0},200); //} //}, 3000); _opt.navFixT1 = $(document).scrollTop(); if(_opt.navFixT1 != _opt.navFixT3){ //_rightFloatNav.addClass("rightFloatNav-switch").animate({right:- 58}); } }); //setTimeout(function () { //if(_opt.navFixtimer == null){ //_rightFloatNav.addClass("rightFloatNav-switch").animate({right:- 58}); //} //},3000) }); }; _rightFloatNav.rignavShowOriginal(); $.fn.returnTopOriginal = function (options) { //各种属性、参数 var defaults = { duration:120 } var _opt = $.extend(defaults, options); this.each(function () { //插件实现代码 var _this=$(this); _this.click(function(){ $("html, body").animate({ scrollTop: 0 }, _opt.duration); }); }); }; $('.rf-returnTop a').returnTopOriginal(); $.fn.rightFloatNavSwitch = function(){ // var _this = $(this), _rignavScrollEvent = function(){ var sTop = $(document).scrollTop(); if(sTop > 760){ _rightFloatNav.find('.rf-returnTop').slideDown(); }else{ _rightFloatNav.find('.rf-returnTop').slideUp(); } }; $(window).bind('load scroll resize',_rignavScrollEvent); _this.click(function () { if(_rightFloatNav.hasClass('rightFloatNav-switch')){ _rightFloatNav.removeClass("rightFloatNav-switch").stop(true,true).animate({right:0},200); }else{ _rightFloatNav.addClass("rightFloatNav-switch").animate({right:- 52}); } }) } $('.rightFloatNav-switch-icon').rightFloatNavSwitch() })(jQuery,window); </script>   <div class="wzmapbg"> <div class="wzmap layout msf clearfix"> <div class="tit">网站地图</div> <div class="wnr fl pr m0"> <i class="xx abs"></i> <p class="wnr-t"> <a href="//www.chinaacc.com/chujizhicheng/" target="_blank" title="初级会计职称" class="wnr-t-l fl">初级会计职称</a>  <a href="//www.chinaacc.com/chujizhicheng/bm/" target="_blank" title="初级会计职称报名时间" class="wnr-t-r fl">报名</a> <a href="//www.chinaacc.com/chujizhicheng/qt/" target="_blank" title="初级会计师考试时间" class="wnr-t-r fl">考试</a> <a href="//www.chinaacc.com/chujizhicheng/cf/" target="_blank" title="初级会计职称成绩查询" class="wnr-t-r fl">查分</a> <a href="//www.chinaacc.com/chujizhicheng/bkjy/" target="_blank" title="初级会计职称考试备考指导" class="wnr-t-r fl">备考</a> <a href="//www.chinaacc.com/tiku/1-2" target="_blank" title="初级会计师考试题库" class="wnr-t-r fl">题库</a>  </p> <p class="wnr-t"> <a href="https://www.chinaacc.com/zhongjizhicheng/" target="_blank" title="中级会计职称" class="wnr-t-l fl">中级会计职称</a> <a href="https://www.chinaacc.com/zhongjizhicheng/bm/" target="_blank" title="中级会计职称报名时间" class="wnr-t-r fl">报名</a> <a href="https://www.chinaacc.com/zhongjizhicheng/qt/" target="_blank" title="中级会计师考试时间" class="wnr-t-r fl">考试</a> <a href="https://www.chinaacc.com/zhongjizhicheng/cf/" target="_blank" title="中级会计职称查分" class="wnr-t-r fl">查分</a> <a href="https://www.chinaacc.com/zhongjizhicheng/bkjy/" target="_blank" title="中级会计职称备考指导" class="wnr-t-r fl">备考</a> <a href="https://www.chinaacc.com/tiku/2-36" target="_blank" title="中级会计师题库" class="wnr-t-r fl">题库</a> </p> <p class="wnr-t"> <a href="https://www.chinaacc.com/gaojikuaijishi/" target="_blank" title="高级会计师" class="wnr-t-l fl">高级会计师</a> <a href="https://www.chinaacc.com/gaojikuaijishi/bm/" target="_blank" title="高级会计师报名时间" class="wnr-t-r fl">报名</a> <a href="https://www.chinaacc.com/gaojikuaijishi/qt/" target="_blank" title="高级会计师考试时间" class="wnr-t-r fl">考试</a> <a href="https://www.chinaacc.com/gaojikuaijishi/cf/" target="_blank" title="高级会计师查分" class="wnr-t-r fl">查分</a> <a href="https://www.chinaacc.com/tiku/7-29" target="_blank" title="高级会计师" class="wnr-t-r fl">题库</a> <a href="https://www.chinaacc.com/gaojikuaijishi/sbps/" target="_blank" title="高级会计师评审政策" class="wnr-t-r fl">评审</a> </p> <p class="wnr-t"> <a href="https://www.chinaacc.com/zhucekuaijishi/" target="_blank" title="注册会计师" class="wnr-t-l fl">注册会计师</a> <a href="https://www.chinaacc.com/zhucekuaijishi/bm/" target="_blank" title="注册会计师报名时间" class="wnr-t-r fl">报名</a> <a href="https://www.chinaacc.com/zhucekuaijishi/qt/" target="_blank" title="注册会计师考试时间" class="wnr-t-r fl">考试</a> <a href="https://www.chinaacc.com/zhucekuaijishi/cf/" target="_blank" title="注册会计师成绩查询" class="wnr-t-r fl">查分</a> <a href="https://www.chinaacc.com/zhucekuaijishi/bkjy/" target="_blank" title="注册会计师备考" class="wnr-t-r fl">备考</a> <a href="https://www.chinaacc.com/tiku/3-272" target="_blank" title="注册会计师题库" class="wnr-t-r fl">题库</a> </p> <p class="wnr-t"> <a href="https://www.chinaacc.com/zhuceshuiwushi/" target="_blank" title="税务师" class="wnr-t-l fl">税务师</a> <a href="https://www.chinaacc.com/zhuceshuiwushi/bm/" target="_blank" title="税务师报名条件" class="wnr-t-r fl">报名</a> <a href="https://www.chinaacc.com/zhuceshuiwushi/qt/" target="_blank" title="税务师考试时间" class="wnr-t-r fl">考试</a> <a href="https://www.chinaacc.com/zhuceshuiwushi/cf/" target="_blank" title="税务师成绩查询" class="wnr-t-r fl">查分</a> <a href="https://www.chinaacc.com/zhuceshuiwushi/fxzd/" target="_blank" title="税务师考试备考" class="wnr-t-r fl">备考</a> <a href="https://www.chinaacc.com/tiku/5-12" target="_blank" title="税务师题库" class="wnr-t-r fl">题库</a> </p> <p class="wnr-t"> <a href="https://www.chinaacc.com/zichanpinggushi/" target="_blank" title="资产评估师" class="wnr-t-l fl">资产评估师</a> <a href="https://www.chinaacc.com/zichanpinggushi/bm/" target="_blank" title="资产评估师报名时间" class="wnr-t-r fl">报名</a> <a href="https://www.chinaacc.com/zichanpinggushi/qt/" target="_blank" title="资产评估师考试时间" class="wnr-t-r fl">考试</a> <a href="https://www.chinaacc.com/zichanpinggushi/cf/" target="_blank" title="资产评估师成绩查询" class="wnr-t-r fl">查分</a> <a href="https://www.chinaacc.com/zichanpinggushi/fxzd/" target="_blank" title="资产评估师备考" class="wnr-t-r fl">备考</a> <a href="https://www.chinaacc.com/tiku/6-2572" target="_blank" title="资产评估师题库" class="wnr-t-r fl">题库</a> </p> </div> <div class="wnr fl pr"> <i class="xx abs"></i> <p class="wnr-t"> <a href="https://www.chinaacc.com/acca/?gg=wzdt" target="_blank" title="ACCA" class="wnr-t-l fl">ACCA</a> <a href="https://www.chinaacc.com/acca/fxzd/hu20230616120735.shtml?gg=wzdt" target="_blank" title="ACCA白金级" class="wnr-t-r fl">白金级</a> <a href="https://www.chinaacc.com/acca/zhinan/?gg=wzdt" target="_blank" title="ACCA含金量" class="wnr-t-r fl">前景</a> <a 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