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讲义 2022-05-25 10:42:06 | |||
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0101财务报告目标.mp4 | 2022-05-25 10:42:14 | 76.34 MB | |
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0102会计信息质量要求.mp4 | 2022-05-25 10:42:04 | 69.31 MB | |
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0103会计要素及其确认与计量.mp4 | 2022-05-25 10:42:11 | 241.91 MB | |
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0201存货的概念.mp4 | 2022-05-25 10:42:09 | 190.98 MB | |
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0202存货期末计量.mp4 | 2022-05-25 10:42:14 | 219.72 MB | |
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0301固定资产的确认和初始计量.mp4 | 2022-05-25 10:42:05 | 258.94 MB | |
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0302固定资产的后续计量.mp4 | 2022-05-25 10:42:17 | 245.18 MB | |
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0303固定资产的处置.mp4 | 2022-05-25 10:42:04 | 42.01 MB | |
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0401无形资产的确认与初始计量.mp4 | 2022-05-25 10:42:14 | 169.73 MB | |
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0402内部研究开发支出的确认和计量.mp4 | 2022-05-25 10:42:10 | 70.15 MB | |
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0403无形资产的后续计量.mp4 | 2022-05-25 10:42:13 | 116.34 MB | |
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0404无形资产的处置.mp4 | 2022-05-25 10:42:16 | 56.15 MB | |
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0501长期股权投资的范围.mp4 | 2022-05-25 10:42:11 | 114.14 MB | |
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0502长期股权投资的初始计量.mp4 | 2022-05-25 10:42:03 | 352.37 MB | |
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0503非同一控制合并形成的长期股权投资.mp4 | 2022-05-25 10:42:06 | 234.74 MB | |
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0504长期股权投资的初始计量.mp4 | 2022-05-25 10:42:06 | 101.06 MB | |
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0505成本法.mp4 | 2022-05-25 10:42:12 | 58.66 MB | |
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0506权益法.mp4 | 2022-05-25 10:42:04 | 363.27 MB | |
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0507权益法.mp4 | 2022-05-25 10:42:15 | 171.19 MB | |
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0508长期股权投资核算方法的转换.mp4 | 2022-05-25 10:42:08 | 330.4 MB | |
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0509长期股权投资的处置.mp4 | 2022-05-25 10:42:17 | 135.24 MB | |
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0601投资性房地产概述.mp4 | 2022-05-25 10:42:10 | 99.05 MB | |
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0602投资性房地产的确认和初始计量.mp4 | 2022-05-25 10:42:16 | 43.94 MB | |
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0603投资性房地产的后续计量.mp4 | 2022-05-25 10:42:05 | 113.63 MB | |
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0604房地产的转换和处置.mp4 | 2022-05-25 10:42:13 | 224.23 MB | |
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0701资产减值概述.mp4 | 2022-05-25 10:42:16 | 73 MB | |
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0702资产可收回金额的计量和减值损失.mp4 | 2022-05-25 10:42:07 | 193.5 MB | |
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0703资产减值的处理.mp4 | 2022-05-25 10:42:07 | 231.21 MB | |
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0801金融资产和金融负债的分类.mp4 | 2022-05-25 10:42:09 | 241.5 MB | |
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0802金融资产和金融负债的确认和终止确认.mp4 | 2022-05-25 10:42:14 | 27.08 MB | |
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0803初始计量公允价值的确定.mp4 | 2022-05-25 10:42:03 | 39.44 MB | |
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0804金融资产的后续计量1.mp4 | 2022-05-25 10:42:03 | 294.8 MB | |
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0805金融资产的后续计量2.mp4 | 2022-05-25 10:42:04 | 133.65 MB | |
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0806金融资产的后续计量3.mp4 | 2022-05-25 10:42:10 | 83.72 MB | |
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0807金融资产的后续计量4.mp4 | 2022-05-25 10:42:07 | 100.18 MB | |
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0808金融资产的重分类.mp4 | 2022-05-25 10:42:14 | 92.74 MB | |
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0809金融资产的后续计量.mp4 | 2022-05-25 10:42:04 | 123.03 MB | |
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0901职工薪酬的内容.mp4 | 2022-05-25 10:42:16 | 223.13 MB | |
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0902借款费用的范围.mp4 | 2022-05-25 10:42:09 | 171.14 MB | |
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0903借款费用的计量.mp4 | 2022-05-25 10:42:10 | 75.79 MB | |
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0904借款费用的计量.mp4 | 2022-05-25 10:42:11 | 78.39 MB | |
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0905借款费用的计量.mp4 | 2022-05-25 10:42:04 | 186.89 MB | |
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0906借款费用的计量.mp4 | 2022-05-25 10:42:04 | 82.08 MB | |
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1001或有事项的概念及其特征.mp4 | 2022-05-25 10:42:10 | 96.87 MB | |
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1002或有事项的确认.mp4 | 2022-05-25 10:42:03 | 112.66 MB | |
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1003未决诉讼及未决仲裁.mp4 | 2022-05-25 10:42:17 | 217.94 MB | |
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1101收入概念及收入确认原则.mp4 | 2022-05-25 10:42:14 | 46.07 MB | |
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1102识别与客户订立的合同.mp4 | 2022-05-25 10:42:11 | 130.35 MB | |
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1103识别合同中的单项履约义务.mp4 | 2022-05-25 10:42:09 | 40.74 MB | |
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1104确定交易价格.mp4 | 2022-05-25 10:42:15 | 207.61 MB | |
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1105将交易价格分摊至各单项履约义务.mp4 | 2022-05-25 10:42:14 | 129.66 MB | |
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1106履行每一单项履约义务时确认收入.mp4 | 2022-05-25 10:42:11 | 233.09 MB | |
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1107履行每一单项履约义务时确认收入.mp4 | 2022-05-25 10:42:04 | 113.96 MB | |
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1108合同履约成本.mp4 | 2022-05-25 10:42:06 | 83.19 MB | |
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1109附有销售退回条款的销售.mp4 | 2022-05-25 10:42:17 | 204.35 MB | |
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1110附有客户额外购买选择权的销售.mp4 | 2022-05-25 10:42:11 | 202.77 MB | |
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1111关于特定交易的会计处理.mp4 | 2022-05-25 10:42:11 | 138.66 MB | |
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1201政府补助的定义及其特征.mp4 | 2022-05-25 10:42:04 | 65.36 MB | |
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1202会计处理方法.mp4 | 2022-05-25 10:42:11 | 160.09 MB | |
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1301所得税会计概述.mp4 | 2022-05-25 10:42:11 | 235.89 MB | |
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1302计税基础暂时性差异1.mp4 | 2022-05-25 10:42:10 | 134.32 MB | |
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1303计税基础暂时性差异2.mp4 | 2022-05-25 10:42:08 | 176.12 MB | |
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1304递延所得税负债的确认和计量.mp4 | 2022-05-25 10:42:11 | 182.64 MB | |
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1305递延所得税资产的确认和计量.mp4 | 2022-05-25 10:42:06 | 85.01 MB | |
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1306特殊交易或事项涉及递延所得税的确认.mp4 | 2022-05-25 10:42:13 | 37.3 MB | |
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1307所得税费用的确认和计量.mp4 | 2022-05-25 10:42:13 | 205.96 MB | |
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1308所得税费用的确认和计量2.mp4 | 2022-05-25 10:42:14 | 70.53 MB | |
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1401记账本位币的确定.mp4 | 2022-05-25 10:42:17 | 94.58 MB | |
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1402外币交易的会计处理.mp4 | 2022-05-25 10:42:10 | 94.49 MB | |
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1403外币交易的会计处理.mp4 | 2022-05-25 10:42:04 | 334.46 MB | |
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1404外币财务报表折算的一般原则.mp4 | 2022-05-25 10:42:14 | 148.77 MB | |
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1501财务报表概述.mp4 | 2022-05-25 10:42:04 | 125.51 MB | |
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1502合并财务报表概述.mp4 | 2022-05-25 10:42:17 | 124.09 MB | |
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1503对子公司的个别财务报表进行调整.mp4 | 2022-05-25 10:42:11 | 355.88 MB | |
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1504合并资产负债表2.mp4 | 2022-05-25 10:42:16 | 200.18 MB | |
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1505合并资产负债表3.mp4 | 2022-05-25 10:42:14 | 150.76 MB | |
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1506合并利润表.mp4 | 2022-05-25 10:42:06 | 155.76 MB | |
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1507其他合并报表.mp4 | 2022-05-25 10:42:10 | 67.11 MB | |
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1508合并财务报表综合举例.mp4 | 2022-05-25 10:42:17 | 224.74 MB | |
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1601会计政策的概念.mp4 | 2022-05-25 10:42:11 | 155.48 MB | |
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1602会计估计变更的概念.mp4 | 2022-05-25 10:42:09 | 46.4 MB | |
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1603前期差错的概念.mp4 | 2022-05-25 10:42:09 | 59.53 MB | |
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1701资产负债表日后事项的概念.mp4 | 2022-05-25 10:42:13 | 115.44 MB | |
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1702产负债表日后调整事项的处理原则.mp4 | 2022-05-25 10:42:11 | 163.55 MB | |
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1703资产负债表日后非调整事项的处理原则.mp4 | 2022-05-25 10:42:11 | 82.26 MB | |
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1801政府会计标准体系.mp4 | 2022-05-25 10:42:05 | 56 MB | |
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1802政府单位会计核算的基本特点.mp4 | 2022-05-25 10:42:17 | 181.55 MB | |
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1803无形资产的核算.mp4 | 2022-05-25 10:42:17 | 147.49 MB | |
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1804受托代理资产和受托代理负债的核算.mp4 | 2022-05-25 10:42:11 | 81.78 MB | |
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1901民间非营利组织的概念和特征.mp4 | 2022-05-25 10:42:17 | 38.76 MB | |
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1902受托代理业务的核算.mp4 | 2022-05-25 10:42:07 | 133.27 MB | |
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1903民间非营利组织编制财务会计报告的法定要求.mp4 | 2022-05-25 10:42:09 | 9.76 MB | |