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会计考试大纲一、总论（一）会计概述（二）会计核算的基本前提（三）会计核算的一般原则（四）会计要素与会计等式（五）我国的企业会计法规体系二、货币资金及应收项目（一）货币资金（二）应收票据（三）应收帐款（四）其它应收项目三、存货（一）存货概述（二）存货取...
Accounting exam outline a general overview of (a) accounting overview (b) the basic premise of accounting (c) the general principles of accounting (four) the accounting elements and the accounting equation (five) China’s accounting system of law two monetary funds And receivables (1) Monetary funds (2) Notes receivable (3) Accounts receivable (4) Other receivables III. Inventories (I) Inventory overview II.