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2009 auditor examination of two important test center examined important

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					2009 auditor examination of two important test centers examined important

 major test centers examined test
 2009 examination of the audit division of the important test center, "knowledge of
the auditing profession," the "Financial Accounting" section
 Chapter Outline
】 【chapter focuses
 1. accounting elements constitute a (familiar)
 2. accounting information quality requirements (master)
 3. accounting measurement attributes (familiar)
 Chapter liquid assets
】 【chapter focuses
 Monetary Funds (familiar)
 trading financial assets:
 1. tradable financial assets to obtain ( master)
 2. transactions received during the financial assets held by dividends, interest
(control)
 3. tradable financial assets denominated in the end (master)
 4. trading financial assets sale (master)
 receivable and prepayments:
 1. Notes receivable accounting (master)
 2. bad debt accounting (master)
 stock:
 1 . stock acquisition, the valuation of stock issued (master)
 2. end inventory valuation (master)
 3. stock of inventory (master)
 chapter of non-current assets (1)% D % A】 【chapter focuses
 sale financial assets: Available for sale financial assets accounting (familiar)
 held-to-maturity investments:
 1. held to maturity investments access and benefits (master)
 2. held to maturity investments due (master)
 long-term equity investments
 1. long-term equity investment obtained (master)
 2 . long-term equity investment accounted for equity method (control)
 3. impairment of long-term equity investment (familiar)
 4. the disposal of long-term equity investments (familiar)
 investment real estate - - investment in real estate accounting (familiar)
 chapter of non-current assets (b)
】 【This chapter focuses on fixed assets

 1. the acquisition of fixed assets (master )
 2. fixed asset depreciation range (control)
 3. the method of calculating depreciation of fixed assets (master)
 4. impairment of fixed assets (master)
  5. Disposal of fixed assets (master)
  6. fixed assets inventory (master)
  intangible assets and goodwill:
  1. the acquisition of intangible assets (master)
  2. invisible amortization of assets (master)
  3. impairment of intangible assets (master)
  4. Disposal of intangible assets (master)
  long-term receivables and long-term prepaid expenses
  Chapter liabilities
】 【chapter focuses
  short-term borrowings: Short-term loans accounting (master)
  payables and advance payments:
  1. notes payable accounting (master)
  2. payables accounting (master)
  staff pay to meet:
  1. to meet the accounting of employee compensation (master)
  2. workers pay content (control)
  payable tax:
  1. the general taxpayer VAT accounting (master)
  2. payable tax and accounting (familiar)
  projected liabilities:% D % A 1. projected liabilities accounting (master)
  2. or a matter of content (familiar)
  of Chapter VI of non-current liabilities
】 【chapter focuses
  long-term borrowings: long-term loans accounting for borrowing costs (control)
  deal with Bonds: Bonds payable accounting (master)
  special long-term payables and payables: Long-term payables accounting (master)
  seventh Chapter equity
】 【chapter focuses on capital
:
  1. paid-up capital of the accounting (master)
  2. equity accounting (master)
  capital reserve:
  1. capital premium (or share premium) of accounting (master)
  2. Other capital reserve accounting (master)
  retained earnings: Retained earnings accounting (master)
  Chapter VIII of the income, expenses and profit
】 【chapter focuses
  income, expenses and profits Overview:
  1. merchandise sales revenue recognition conditions (control)
  2. to provide recognition and measurement of labor income (master)
  3. transferring assets right to use the revenue recognition conditions (control)
  4. profit form (about)
  total profit of the form :
 1. Operating income and operating cost accounting (control)
 2. Business tax and surcharges of accounting (control)
 3. during the cost accounting (control)
 4 . Asset impairment loss accounting (master)
 5. changes in fair values of accounting (master)
 6. Investment Income Accounting (master)
 7. operating income accounting (master)
 income tax expense:
 1. Determination of taxable income (master)
 2. The composition of income tax expense (master)
 3. Determination of temporary differences ( master)
 4. Deferred income tax assets and deferred income tax liabilities accounting
(understanding)
 profit distribution: the distribution of profits accounting (master)
 Chapter Financial Report
 【 This chapter focuses】
 balance sheet: the preparation of the balance sheet approach (familiar)
 Income Statement: Income Statement for the preparation method (familiar)
 owner changes in equity: owner changes in equity The composition of (familiar)
 cash flow statement:
 1. Basis of preparation of cash flow and cash flow classification (familiar)
 2. cash flow methodology (familiar)% D % A balance sheet events:
 1. adjusting events after the balance sheet of the main content (familiar)
 2. adjusting events after the balance sheet of the Accounting Method (familiar)
 3. the balance sheet of non-adjusting event after the main content (familiar)
 Financial Statements:
 1. accounting policies of the main content (familiar)
 2. retrospective change in accounting policy adjustment method (familiar)
 3. Future changes in accounting estimates for France (familiar)
 4. the main content of prior period error correction (familiar)
 Chapter consolidated financial statements
 【chapter Key】
 summarized consolidated financial statements: the consolidated financial statements
of the combined range (familiar)
 within the investment business to offset processing
 set-off of debts and claims handling internal:
 1. inside projects and project debt to offset the debt deal (familiar)
 2. receivables for bad debts within the offsetting processing (understanding)
 offset within the purchase and sale of the business deal: the offset within the
purchase and sale of business treatment (familiar) / center>