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讲义 2022-05-25 10:42:14 | |||
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0101财务报告目标.mp4 | 2022-05-25 10:42:11 | 117.45 MB | |
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0102会计信息质量要求.mp4 | 2022-05-25 10:42:16 | 87.8 MB | |
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0103会计要素及其确认与计量.mp4 | 2022-05-25 10:42:14 | 74.93 MB | |
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0201存货的概念.mp4 | 2022-05-25 10:42:09 | 273.9 MB | |
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0202存货期末计量.mp4 | 2022-05-25 10:42:09 | 323.5 MB | |
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0301固定资产的确认和初始计量.mp4 | 2022-05-25 10:42:09 | 417.91 MB | |
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0302固定资产的后续计量.mp4 | 2022-05-25 10:42:05 | 221.2 MB | |
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0303固定资产的处置.mp4 | 2022-05-25 10:42:13 | 45.48 MB | |
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0401无形资产的确认与初始计量.mp4 | 2022-05-25 10:42:11 | 157.93 MB | |
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0402内部研究开发支出的确认和计量.mp4 | 2022-05-25 10:42:06 | 76.04 MB | |
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0403无形资产的后续计量.mp4 | 2022-05-25 10:42:11 | 145.62 MB | |
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0404无形资产的处置.mp4 | 2022-05-25 10:42:07 | 54.17 MB | |
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0501长期股权投资的范围.mp4 | 2022-05-25 10:42:16 | 144.82 MB | |
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0502长期股权投资的初始计量.mp4 | 2022-05-25 10:42:09 | 326.5 MB | |
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0503长期股权投资的初始计量.mp4 | 2022-05-25 10:42:16 | 150.07 MB | |
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0504长期股权投资的初始计量.mp4 | 2022-05-25 10:42:05 | 120.79 MB | |
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0505成本法1.mp4 | 2022-05-25 10:42:12 | 68.91 MB | |
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0506权益法1.mp4 | 2022-05-25 10:42:11 | 304.77 MB | |
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0507权益法2.mp4 | 2022-05-25 10:42:05 | 150.63 MB | |
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0508长期股权投资核算方法的转换.mp4 | 2022-05-25 10:42:14 | 258 MB | |
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0509长期股权投资的处置.mp4 | 2022-05-25 10:42:09 | 60.92 MB | |
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0601投资性房地产的定义与特征.mp4 | 2022-05-25 10:42:11 | 68.24 MB | |
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0602投资性房地产的确认和初始计量.mp4 | 2022-05-25 10:42:14 | 118.88 MB | |
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0603投资性房地产的后续计量.mp4 | 2022-05-25 10:42:14 | 154.41 MB | |
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0604投资性房地产的转换和处置.mp4 | 2022-05-25 10:42:08 | 193.72 MB | |
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0701资产减值的概念及其范围.mp4 | 2022-05-25 10:42:09 | 100.73 MB | |
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0702资产可收回金额计量的基本要求.mp4 | 2022-05-25 10:42:03 | 134.76 MB | |
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0703资产组的认定.mp4 | 2022-05-25 10:42:14 | 281.84 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 | 259.53 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 10:42:15 | 88.16 MB | |
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0803初始计量公允价值的确定.mp4 | 2022-05-25 10:42:05 | 111.19 MB | |
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0804金融资产的后续计量1.mp4 | 2022-05-25 10:42:13 | 93.85 MB | |
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0805金融资产的后续计量2.mp4 | 2022-05-25 10:42:16 | 251.9 MB | |
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0806金融资产的后续计量3.mp4 | 2022-05-25 10:42:03 | 66.08 MB | |
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0807金融资产的后续计量4.mp4 | 2022-05-25 10:42:13 | 71.88 MB | |
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0808金融资产的重分类.mp4 | 2022-05-25 10:42:07 | 289.28 MB | |
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0809金融资产的后续计量.mp4 | 2022-05-25 10:42:07 | 85.43 MB | |
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0901职工薪酬的内容.mp4 | 2022-05-25 10:42:11 | 256.97 MB | |
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0902借款费用的范围.mp4 | 2022-05-25 10:42:03 | 117.17 MB | |
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0903借款费用的计量.mp4 | 2022-05-25 10:42:08 | 104.76 MB | |
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0904借款费用的计量.mp4 | 2022-05-25 10:42:06 | 88.83 MB | |
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0905借款费用的计量.mp4 | 2022-05-25 10:42:14 | 113.23 MB | |
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0906借款费用的计量.mp4 | 2022-05-25 10:42:15 | 65.26 MB | |
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1001或有事项的概念及其特征.mp4 | 2022-05-25 10:42:14 | 98.7 MB | |
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1002或有事项的确认.mp4 | 2022-05-25 10:42:04 | 158.61 MB | |
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1003未决诉讼及未决仲裁.mp4 | 2022-05-25 10:42:08 | 151.01 MB | |
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1101收入概念及收入确认原则.mp4 | 2022-05-25 10:42:16 | 74.78 MB | |
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1102识别与客户订立的合同.mp4 | 2022-05-25 10:42:10 | 217.34 MB | |
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1103识别合同中的单项履约义务.mp4 | 2022-05-25 10:42:07 | 46.86 MB | |
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1104确定交易价格.mp4 | 2022-05-25 10:42:10 | 215.52 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 10:42:10 | 94.83 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 10:42:15 | 187.32 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 10:42:16 | 104.08 MB | |
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1108合同履约成本.mp4 | 2022-05-25 10:42:08 | 49.35 MB | |
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1109关于特定交易的会计处理1.mp4 | 2022-05-25 10:42:04 | 149.52 MB | |
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1110关于特定交易的会计处理2.mp4 | 2022-05-25 10:42:07 | 155.58 MB | |
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1111关于特定交易的会计处理3.mp4 | 2022-05-25 10:42:09 | 133.66 MB | |
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1201政府补助的定义及其特征.mp4 | 2022-05-25 10:42:04 | 65.07 MB | |
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1202会计处理方法.mp4 | 2022-05-25 10:42:11 | 269.08 MB | |
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1301所得税会计概述.mp4 | 2022-05-25 10:42:14 | 137.81 MB | |
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1302计税基础暂时性差异1.mp4 | 2022-05-25 10:42:06 | 176.08 MB | |
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1303计税基础暂时性差异2.mp4 | 2022-05-25 10:42:07 | 194.75 MB | |
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1304递延所得税负债的确认和计量.mp4 | 2022-05-25 10:42:08 | 224.81 MB | |
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1305递延所得税负债的确认和计量.mp4 | 2022-05-25 10:42:09 | 94.33 MB | |
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1306递延所得税负债的确认和计量.mp4 | 2022-05-25 10:42:10 | 79.8 MB | |
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1307所得税费用的确认和计量.mp4 | 2022-05-25 10:42:15 | 155.93 MB | |
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1401记账本位币的确定.mp4 | 2022-05-25 10:42:17 | 90.29 MB | |
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1402外币交易的会计处理.mp4 | 2022-05-25 10:42:09 | 165.9 MB | |
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1403外币交易的会计处理.mp4 | 2022-05-25 10:42:06 | 134.69 MB | |
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1404外币财务报表折算的一般原则.mp4 | 2022-05-25 10:42:11 | 128.62 MB | |
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1501现金流量表.mp4 | 2022-05-25 10:42:05 | 143.63 MB | |
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1502合并财务报表概述.mp4 | 2022-05-25 10:42:11 | 147.32 MB | |
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1503购买日合并报表.mp4 | 2022-05-25 10:42:16 | 118.05 MB | |
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1504购买日后合并报表.mp4 | 2022-05-25 10:42:04 | 99.69 MB | |
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1505内部债权债务交易抵销.mp4 | 2022-05-25 10:42:17 | 118.68 MB | |
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1506内部固定资产无形资产交易抵销.mp4 | 2022-05-25 10:42:04 | 93.06 MB | |
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1507内部存货交易抵消.mp4 | 2022-05-25 10:42:11 | 99.92 MB | |
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1508逆流交易持有的会计处理.mp4 | 2022-05-25 10:42:08 | 74.59 MB | |
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1601会计政策的概念.mp4 | 2022-05-25 10:42:04 | 175.95 MB | |
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1602会计估计变更的概念.mp4 | 2022-05-25 10:42:16 | 71.55 MB | |
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1603前期差错的概念.mp4 | 2022-05-25 10:42:13 | 74.93 MB | |
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1701资产负债表日后事项的概念.mp4 | 2022-05-25 10:42:14 | 108.49 MB | |
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1702资产负债表日后事项的概念.mp4 | 2022-05-25 10:42:11 | 157.7 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 10:42:17 | 35.15 MB | |
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1801政府会计标准体系.mp4 | 2022-05-25 10:42:06 | 85.3 MB | |
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1802政府单位会计核算的基本特点.mp4 | 2022-05-25 10:42:12 | 86.41 MB | |
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1803应收账款和坏账准备的核算.mp4 | 2022-05-25 10:42:17 | 151.31 MB | |
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1901民间非营利组织的概念和特征.mp4 | 2022-05-25 10:42:14 | 19.33 MB | |
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1902受托代理业务的核算.mp4 | 2022-05-25 10:42:14 | 65.27 MB | |
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1903民间非营利组织编制财务会计报告的重要意义.mp4 | 2022-05-25 10:42:09 | 13.23 MB | |