第1页共270页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共270页前言..............................................................................................................................................4第二节无形资产...........................................................5第三节投资性房地产.......................................................5第二节投资性房地产.......................................................5第三节无形资产...........................................................5第一章财务会计基础..................................................................................................................8第一节财务会计的目标（了解）............................................9第二节财务会计的基本前提和会计信息质量要求..............................9第三节财务会计的要素...................................................13第四节会计计量.........................................................16第五节财务报告.........................................................17第二章金融资产........................................................................................................................22第一节金融工具概述（一般了解）.........................................22第二节货币资金的会计核算...............................................23第三节交易性金融资产...................................................25第四节持有至到期投资...................................................30第五节贷款和应收款项...................................................35第六节可供出售金融资产.................................................36第七节金融资产减值.....................................................41第三章存货................................................................................................................................46第一节存货概述.........................................................47第二节存货的取得和发出.................................................47第三节存货盘存和清查...................................................56第四节存货的期末计量...................................................57第四章长期股权投资................................................................................................................62第一节长期股权投资概述.................................................63第二节长期股权投资初始投资成本的确定...................................63第2页共270页第1页共270页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共270页第三节长期股权投资核算的成本法.........................................67第四节长期股权投资的权益法.............................................69第五节长期股权投资的处置和减值.........................................77第五章固定资产、投资性房地产、无形资产.........................................................................78第一节固定资产.........................................................79第二节投资性房地产.....................................................94第三节无形资产........................................................103第四节非货币性资产交换................................................111第六章资产减值.......................................................................................................................116第一节资产减值概述....................................................116第二节资产可收回金...
