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<div><span style="font-size: 9pt">封面</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">内容简介、编委</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">目录</span><span style="font-size: 9pt"> </span><br />
<span style="color: blue; font-size: 9pt">第一部分复习指南</span><span style="color: blue; font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第一章山西省会计从业人员资格考试概述</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二章山西省会计从业人员资格考试复习技巧</span><span style="font-size: 9pt"> </span><br />
<span style="color: blue; font-size: 9pt">第二部分教材精讲</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="color: #006600; font-size: 9pt">第一章总论</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节会计的职能与对象</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节会计基本假设</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节会计基础</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第四节会计信息质量要求</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第五节会计要素与会计等式</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第二章会计核算的具体内容与一般要求</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节会计核算的具体内容</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节会计核算的一般要求</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第三章会计科目和账户</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节会计科目</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节账户</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第四章复式记账</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节复式记账法</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节借贷记账法</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节会计分录</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第四节总分类账户与明细分类</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第五章主要经济业务核算</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节筹集资金的核算</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节供应过程的核算</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节生产过程的核算</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第四节销售过程的核算</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第五节利润形成与分配的核算</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第六节款项和有价证券的收付</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第七节财产物资的收发、增减和使用</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第八节债权、债务的发生和结算</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第九节资本的增减</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第十节收入、成本和费用</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第十一节财务成果的计算</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第六章会计凭证</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节会计凭证的概念、意义和种类</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节原始凭证</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节记账凭证</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第四节会计凭证的传递与保管</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第七章会计账簿</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节会计账簿的概念和种类</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节会计账簿的内容、启用与记账规则</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节会计账簿的格式和登记方法</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第四节对账</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第五节错账更正方法</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第六节结账</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第七节会计账簿的更换与保管</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第八章账务处理程序</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节账务处理程序的意义和种类</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节不同种类账务处理程序的内容</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第九章财产清查</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节财产清查的意义、种类和一般程序</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节财产清查的方法</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节财产清查结果的处理</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第十章财务会计报告</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节财务会计报告概述</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节资产负债表</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节利润表</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第四节现金流量表</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第五节所有者权益变动表</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第六节会计报表附注</span><span style="font-size: 9pt"> </span><br />
<span style="color: #006600; font-size: 9pt">第十一章会计档案</span><span style="color: fuchsia; font-size: 9pt">[</span><span style="color: fuchsia; font-size: 9pt">视频讲解</span><span style="color: fuchsia; font-size: 9pt">] </span><br />
<span style="font-size: 9pt">第一节会计档案的概念和内容</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第二节会计档案的归档</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第三节会计档案的保管期限</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第四节会计档案的查阅和复制</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt">第五节会计档案的销毁</span><span style="font-size: 9pt"> </span><br />
<span style="color: blue; font-size: 9pt">第三部分历年真题及详解</span><span style="color: blue; font-size: 9pt"> </span><br />
<span style="font-size: 9pt"></span><span style="font-size: 9pt">2013</span><span style="font-size: 9pt">年山西省会计从业人员资格考试《会计基捶真题及详解（一）</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt"></span><span style="font-size: 9pt">2013</span><span style="font-size: 9pt">年山西省会计从业人员资格考试《会计基捶真题及详解（二）</span><span style="font-size: 9pt"> </span><br />
<span style="font-size: 9pt"></span><span style="font-size: 9pt">2012</span><span style="font-size: 9pt">年山西省会计从业人员资格考试《会计基捶真题及详解</span></div>
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