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                        2018年初級會計職稱考試教材變化

                        2017-12-09 13:18 愛爾信會計網校

                        《初級會計實務》


                        1、新增內容

                        (1)第一章會計概述

                        (2)第七章第一節管理會計概述

                        (3)第八章第一節政府會計基本準則


                        2、刪除內容

                        (1)刪除難度較大和準則變化的內容:持有至到期投資和可供出售金融資產;

                        (2)刪除實務中少用的內容:投資性房地產;刪除應付股利、其他應付款、長期應付款、長期借款


                        3、整合內容

                        (1)合并與刪減:原教材第四章收入、第五章費用、第六章利潤,合并刪減為本章3節,篇幅也明顯減少;

                        (2)刪除財務報告概述、現金流量表、綜合舉例;本章篇幅明顯減少;

                        (3)原教材第八章產品成本核算

                        被重整為第二節和第三節

                        (4)原第九章產品成本計算與分析,濃縮為第四節,內容大幅減少,本來就幾乎不考試。



                        《經濟法基礎》



                        1、新增內容

                        (1)第2章會計法律制度


                        2、刪除內容

                        (1)第8章勞動合同與社會保險法律制度內容有部分刪除。

                        (2)第5章刪除企業所得稅,“源泉扣稅”“特別納稅調整”等方面的內容。

                        (3)第三章原來9小節的內容整合為7小節


                        3、整合內容

                        (1)第2章勞動合同與社會保險法律制度”被直接“遣送”至“邊疆”,整合為最后一章的內容。

                        2018年初級會計職稱教材變化大,難度大幅度下降。

                        1、新教材增加了管理會計章節標題。

                        2、新教材經濟法基礎增加了會計法律制度。

                        3、財務報表里面刪除了現金流量表。

                        4、新教材中加了政府會計的內容。

                        5、原教材第四章收入、第五章費用、第六章利潤,合并刪減為一章內容。



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