2019年5月11日初級(jí)會(huì)計(jì)職稱考試已順利舉行，《經(jīng)濟(jì)法基礎(chǔ)》科目的考試時(shí)長(zhǎng)為1.5小時(shí)，《初級(jí)會(huì)計(jì)實(shí)務(wù)》科目的考試時(shí)長(zhǎng)為2小時(shí)，兩個(gè)科目連續(xù)考試，時(shí)間不能混用。以下為整理的會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)，供廣大考生在考前學(xué)習(xí)使用，祝大家取得好成績(jī)！更多2019初級(jí)會(huì)計(jì)職稱考試答案、初級(jí)會(huì)計(jì)職稱考試真題、初級(jí)會(huì)計(jì)職稱試題答案等信息，請(qǐng)關(guān)注會(huì)計(jì)職稱考試頻道。
| 2019年初級(jí)會(huì)計(jì)職稱《會(huì)計(jì)實(shí)務(wù)》真題及答案匯總 | |||
| 序號(hào) | 真題考點(diǎn) | ||
| 考點(diǎn)1 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：稅金及附加 |
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| 考點(diǎn)2 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：應(yīng)收賬款等 |
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| 考點(diǎn)3 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：期間費(fèi)用的區(qū)分等 |
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| 考點(diǎn)4 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：貨幣時(shí)間價(jià)值 |
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| 考點(diǎn)5 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：其他應(yīng)付款 |
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| 考點(diǎn)6 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：政府會(huì)計(jì) |
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| 考點(diǎn)7 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：政府會(huì)計(jì)資產(chǎn) |
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| 考點(diǎn)8 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：資產(chǎn)處置收益 |
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| 考點(diǎn)9 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：企業(yè)利潤(rùn)表 |
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| 考點(diǎn)10 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：庫存現(xiàn)金的清查 |
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| 考點(diǎn)11 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：交易性金融資產(chǎn) |
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| 考點(diǎn)12 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：會(huì)計(jì)職能 |
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| 考點(diǎn)13 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：資產(chǎn)負(fù)債表的填列 |
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| 考點(diǎn)14 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：財(cái)政撥款結(jié)余 |
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| 考點(diǎn)15 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：利潤(rùn)分配 |
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| 考點(diǎn)16 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：所得稅費(fèi)用的賬務(wù)處理 |
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| 考點(diǎn)17 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：應(yīng)交稅費(fèi) |
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| 考點(diǎn)18 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：應(yīng)付職工薪酬 |
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| 考點(diǎn)19 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：本年利潤(rùn)的賬務(wù)處理 |
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| 考點(diǎn)20 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：未分配利潤(rùn) |
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| 考點(diǎn)18 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：注銷股份 |
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| 考點(diǎn)19 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：所有者權(quán)益變動(dòng) |
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| 考點(diǎn)20 | 初級(jí)會(huì)計(jì)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：企業(yè)攤銷管理 |
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| 考點(diǎn)21 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題考點(diǎn)：政府綜合財(cái)務(wù)報(bào)告 |
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| 解析1 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題解析：不定選擇題一 |
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| 解析2 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題解析：不定項(xiàng)選擇題二 |
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| 解析3 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題解析：不定項(xiàng)選擇題三 |
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| 解析4 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題解析：判斷題 |
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