2019年5月13日初級(jí)會(huì)計(jì)職稱考試已結(jié)束，《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“2019年初級(jí)會(huì)計(jì)職稱《會(huì)計(jì)實(shí)務(wù)》真題考點(diǎn)匯總”，供廣大考生在考前學(xué)習(xí)使用，祝大家取得好成績(jī)！
| 2019年初級(jí)會(huì)計(jì)職稱《會(huì)計(jì)實(shí)務(wù)》真題考點(diǎn)匯總 | |||
| 序號(hào) | 真題考點(diǎn)及答案 | ||
| 1 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：不定選擇題一 |
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| 2 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：不定選擇題二 |
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| 3 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：不定項(xiàng)選擇題三 |
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| 4 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：判斷題 |
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| 5 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：稅金及附加 |
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| 6 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：應(yīng)收賬款等 |
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| 7 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：期間費(fèi)用的區(qū)分等 |
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| 8 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：貨幣時(shí)間價(jià)值 |
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| 9 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：政府會(huì)計(jì) |
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| 10 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：政府會(huì)計(jì)資產(chǎn) |
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| 11 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：資產(chǎn)處置收益 |
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| 12 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：企業(yè)利潤(rùn)表 |
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| 13 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：庫(kù)存現(xiàn)金的清查 |
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| 14 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：交易性金融資產(chǎn) |
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| 15 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：會(huì)計(jì)職能 |
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| 16 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：財(cái)政撥款結(jié)余 |
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| 17 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：利潤(rùn)分配 |
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| 18 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：所得稅費(fèi)用的賬務(wù)處理 |
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| 19 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：應(yīng)交稅費(fèi) |
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| 20 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：應(yīng)付職工薪酬 |
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| 21 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：本年利潤(rùn)的賬務(wù)處理 |
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| 22 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：未分配利潤(rùn) |
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| 23 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：注銷股份 |
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| 24 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：所有者權(quán)益變動(dòng) |
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| 25 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：企業(yè)攤銷管理 |
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| 26 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：政府綜合財(cái)務(wù)報(bào)告 |
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| 27 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：管理會(huì)計(jì)概述 |
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| 28 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：政府財(cái)務(wù)報(bào)告 |
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| 29 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：固定資產(chǎn) |
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| 30 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：其他應(yīng)收款的核算范圍 |
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| 31 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：附注 |
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| 32 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：資產(chǎn)負(fù)債表的填列說(shuō)明 |
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| 33 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：其他應(yīng)付款 |
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| 34 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：存貨的初始計(jì)價(jià)金額 |
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| 35 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：其他業(yè)務(wù)成本 |
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| 36 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：政府會(huì)計(jì)固定資產(chǎn) |
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| 37 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：存貨減值 |
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| 38 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：財(cái)政撥款結(jié)轉(zhuǎn)結(jié)余 |
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| 39 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：利潤(rùn)的構(gòu)成 |
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| 40 | 初級(jí)會(huì)計(jì)實(shí)務(wù)真題及答案：資產(chǎn)負(fù)債表 |
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