《初級會計實務》30天重要知識點打卡！第1天：會計基本假設

來源: 正保會計網(wǎng)校編輯：小懶啊 2022/03/21 09:36:51　字體：大小

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備戰(zhàn)初級會計考試，一定要抓好考前的這段時間，不能松懈！正保會計網(wǎng)校為各位初級會計考生準備了：30天重要知識點打卡（含知識點+對應練習題），知識點每天學一學，習題每天做一做，全力備考呦~

根據(jù)正常學習進度，大家應該已到強化沖刺階段的學習了，所以我們采用先做題，再復習知識點的方式，各位也可根據(jù)自己的是實際情況來看哦！

</p> <p style="text-align:center;"> <a href="http://m.yinshua168.com.cn/upload/resources/image/2022/03/14/1691002.png" target="_blank"><img src="/upload/resources/image/2022/03/14/1691002.png?1647241421880" title="《初級會計實務》30天重要知識點打卡！第1天：會計基本假設" alt="《初級會計實務》30天重要知識點打卡！第1天：會計基本假設" suffix="png"/></a> </p> <p style="vertical-align: inherit; text-align: center;"> <span style="color: rgb(127, 127, 127);">點擊圖片查看大圖</span> </p> <p style="vertical-align:inherit;"> 學完這篇，相信大家對“會計基本假設”這個知識點有了一定的深入了解，希望各位再接再厲備戰(zhàn)初級會計！<br/> </p> <p style="text-align:right;vertical-align:inherit;"> <span style="color: #7F7F7F; font-size: 14px;">本文由正保會計網(wǎng)校教研團隊整理<br/><span style="color: rgb(127, 127, 127); font-family: inherit;">轉載請注明來自正保會計網(wǎng)校</span></span> </p> <p style="vertical-align:inherit;white-space: normal;"> ?正保會計網(wǎng)校2022年初級會計職稱課程陸續(xù)更新中，跟著老師去學習，更加有計劃，購<strong>考前刷題集訓班，149元/2科，領取新人券還可再減50元！</strong>還在等什么！<a 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.rightFloatNav-app-layer02{width:505px;height:216px;padding:12px 0 0 10px;left:-510px;top:-75px;background:url(//m.yinshua168.com.cn/images/common/column/rightFloatNav-app-layer02.png) no-repeat;} .rightFloatNav .rightFloatNav-list .rightFloatNav-app-ewm{width:112px;line-height:16px;text-align:center;} .rightFloatNav .rightFloatNav-list .rightFloatNav-app-ewm img{display:block;margin:0 auto 4px;} .rightFloatNav .rightFloatNav-list .rightFloatNav-app-info{height:115px;padding:5px 0 0 12px;margin-left:113px;line-height:24px;border-left:1px solid #f2f2f2;text-align:left;} .rightFloatNav .rightFloatNav-list .rightFloatNav-app-info a{color:#07bdc7;display:inline;height:auto;padding:0;line-height:normal;} .rightFloatNav .rightFloatNav-list .rightFloatNav-app-info a:hover{background:none;color:#07bdc7;text-decoration:underline;} .rightFloatNav .rightFloatNav-list .ewmList{ padding:24px 0 0 10px;} .rightFloatNav .rightFloatNav-list .ewmList .box{ float:left; width:155px;} .rightFloatNav .rightFloatNav-list .ewmList .box .ewm-type01{ display:block; width:102px; height:102px; padding:5px; border:1px solid #f7f7f7;} .rightFloatNav .rightFloatNav-list .ewmList .box p{ text-align:center; font-size:12px; color:#666; line-height:18px; padding-top:15px;} .rightFloatNav .rf-returnTop{padding:4px;text-align:center;margin-top:16px;vertical-align:top;display:none;} .rightFloatNav .rf-returnTop i{background-position:center -300px;} .rightFloatNav .rf-returnTop a:hover i{background-position:center -330px;} .rightFloatNav .rightFloatNav-switch-icon{width:16px;height:24px;overflow:hidden;line-height:240px;position:absolute;left:-16px;top:126px;background-position:right -363px;} .rightFloatNav .rightFloatNav-switch-icon:hover{opacity:0.7;filter:alpha(opacity=70);} .rightFloatNav-switch .rightFloatNav-switch-icon{background-position:right -393px;} /*.rightFloatNav .rightFloatNav-newPeople{margin-bottom:3px;display:none;-webkit-animation:hatch 4s 0s infinite both;-moz-animation:hatch 4s 0s infinite both;-o-animation:hatch 4s 0s infinite both;animation:hatch 4s 0s infinite both} .rightFloatNav .rightFloatNav-newPeople img{display:block;margin:0 auto;}*/ .rightFloatNav-newPeople{ position:fixed; right:-14px; top:50%; margin-top:-212px; z-index:99} .rightFloatNav-newPeople span{ display:block; position:absolute; left:0; top:0;} .rightFloatNav-newPeople .newPeople-pic{ width:85px;} .rightFloatNav-newPeople span img{ width:85px;} @-webkit-keyframes hatch{ 0%{-webkit-transform:rotate(0deg)} 5%{-webkit-transform:rotate(-4deg)} 9%{-webkit-transform:rotate(4deg)} 13%{-webkit-transform:rotate(-4deg)} 16%{-webkit-transform:rotate(2deg)} 20%{-webkit-transform:rotate(-2deg)} 25%{-webkit-transform:rotate(0deg)} } @-moz-keyframes hatch{ 0%{-moz-transform:rotate(0deg)} 5%{-moz-transform:rotate(-4deg)} 9%{-moz-transform:rotate(4deg)} 13%{-moz-transform:rotate(-4deg)} 16%{-moz-transform:rotate(2deg)} 20%{-moz-transform:rotate(-2deg)} 25%{-moz-transform:rotate(0deg)} } @-o-keyframes hatch{ 0%{-o-transform:rotate(0deg)} 5%{-o-transform:rotate(-4deg)} 9%{-o-transform:rotate(4deg)} 13%{-o-transform:rotate(-4deg)} 16%{-o-transform:rotate(2deg)} 20%{-o-transform:rotate(-2deg)} 25%{-o-transform:rotate(0deg)} } @keyframes hatch{ 0%{transform:rotate(0deg)} 5%{transform:rotate(-4deg)} 9%{transform:rotate(4deg)} 13%{transform:rotate(-4deg)} 16%{transform:rotate(2deg)} 20%{transform:rotate(-2deg)} 25%{transform:rotate(0deg)} } </style> <div id="iy4o4oe" class="rightFloatNav-newPeople" style="z-index:99"><a href="http://m.yinshua168.com.cn/zhuanti/xinrenyouli/index.shtml?gg=ycfddh" target="_blank" title=""><img src="http://m.yinshua168.com.cn/images/zhuanti/xinrenyouli/2021-v2/index-nav.png" class="newPeople-pic" alt=""><span><img src="http://m.yinshua168.com.cn/images/zhuanti/xinrenyouli/2021-v2/index-nav-text.gif" alt=""></span></a></div> <div id="skwa0o8" class="rightFloatNav"> <ul class="rightFloatNav-list">  <li id="aaaqgaq" class="rf-online"> <a onclick="create24olv2Box(this.href);return false;"><i class="rf-online-icon"></i>在線客服</a> </li> <li id="sky2gg6" class="rf-app"> <a href="javascript:void(0)"><i class="rf-app-icon"></i>APP</a> <div id="gaes26c" class="rightFloatNav-layer rightFloatNav-app-layer"> <div id="ysgieqk" class="rightFloatNav-app-ewm fl"> <img src="http://m.yinshua168.com.cn/images/common/column/rf-accApp-v1.png" width="90" height="90" alt="APP下載">新用戶掃碼下載<br>立享專屬優(yōu)惠 </div> <div id="cm6gu62" class="rightFloatNav-app-info"> <p>安卓版本:8.7.50 蘋果版本:8.7.50</p> <p>開發(fā)者：北京正保會計科技有限公司</p> <p>應用涉及權限：<a target="_blank">查看權限></a></p> <p>APP隱私政策：<a target="_blank">查看政策></a></p> <p>HD版本上線：<a href="/downcenter/index.shtml" target="_blank">點擊下載></a></p></div> </div> </li> <li id="uywqq28" class="rf-official"> <a href="javascript:void(0)"><i class="rf-official-icon"></i>官方號</a> <div id="kyiyeoq" class="rightFloatNav-layer rightFloatNav-app-layer02"> <div id="sk6wwck" class="ewmList"> <div id="e6acuu6" class="box"> <img src="/images/index2020/acc-wxgzh-v1.png" alt="" class="ewm-type01"> <p>官方公眾號<br>微信掃一掃</p> </div> <div id="mswgoyu" class="box"> <img src="/images/common/column/ewm-sph.jpg" alt="" class="ewm-type01"> <p>官方視頻號<br>微信掃一掃</p> </div> <div id="cimauqa" class="box"> <img src="/images/common/column/ewm-dy.jpg" alt="" class="ewm-type02"> <p>官方抖音號<br>抖音掃一掃</p> </div> </div> </div> </li>  <li> <a href="http://m.yinshua168.com.cn/zhuanti/fankui/?gg=www_right" target="_blank"><i class="rf-fankui-icon"></i>建議/投訴</a> </li> </ul> <div id="ygycqoq" class="rf-returnTop"> <a href="javascript:void(0)"><i class="rf-returnTop-icon"></i>回到頂部</a> </div> <a href="javascript:void(0)" class="rightFloatNav-switch-icon">折疊</a> </div> <script type="text/javascript" src="http://24olv2.chinaacc.com/resource/pcbox/js/24olv2_box.js"></script> <script type="text/javascript"> (function($,win){ var _rightFloatNav = $('.rightFloatNav'); $.fn.rignavShowOriginal = function (options) { //各種屬性、參數(shù) var defaults = { params:{ //'getDataUrl':'//m.yinshua168.com.cn/zhuanti/datafreeDown/', 'onlineServiceUrl':'//24olv2.chinaacc.com/member/index.shtm', 'weixinPic':'/images/common/column/rf-weixin.jpg', 'appPic':'//m.yinshua168.com.cn/images/accAppCode/rightFloatApp.png' }, navFixT1:0, navFixT2:0, navFixT3:$(document).scrollTop(), navFixtimer:null // 定時器 }; var _opt = $.extend(defaults, options); this.each(function () { //插件實現(xiàn)代碼 var _this = $(this), _newPeople = _this.find('.rightFloatNav-newPeople'); if(_newPeople.attr('data-lock') != 'true'){ // data-lock = true 的時候鎖定默認信息 _newPeople.children('a') .attr({'href': _opt.params.newPeopleSrc,'title': _opt.params.newPeopleTitle}) .children('img').attr('src', _opt.params.newPeopleImg); } if(_opt.params.isShowNewPeople || _opt.params.isShowNewPeople == undefined){ //顯示新人有禮 _newPeople.show() }else{ _newPeople.hide() } //_this.find('.rf-getData').children('a').attr('href',_opt.params.getDataUrl); _this.find('.rf-online').children('a').attr('href',_opt.params.onlineServiceUrl); _this.find('.rf-weixin').find('img').attr('src',_opt.params.weixinPic); _this.find('.rf-app').find('img').attr('src',_opt.params.appPic); _this.show().css('margin-top',-_this.height()/2); $(window).scroll(function(){ //clearTimeout(_opt.navFixtimer); //_opt.navFixtimer = setTimeout(function () { //_opt.navFixT2 = $(document).scrollTop(); //if (_opt.navFixT2 == _opt.navFixT1) { //_rightFloatNav.removeClass("rightFloatNav-switch").stop(true,true).animate({right:0},200); //} //}, 3000); _opt.navFixT1 = $(document).scrollTop(); if(_opt.navFixT1 != _opt.navFixT3){ //_rightFloatNav.addClass("rightFloatNav-switch").animate({right:- 58}); } }); //setTimeout(function () { //if(_opt.navFixtimer == null){ //_rightFloatNav.addClass("rightFloatNav-switch").animate({right:- 58}); //} //},3000) }); }; _rightFloatNav.rignavShowOriginal(); $.fn.returnTopOriginal = function (options) { //各種屬性、參數(shù) var defaults = { duration:120 } var _opt = $.extend(defaults, options); this.each(function () { //插件實現(xiàn)代碼 var _this=$(this); _this.click(function(){ $("html, body").animate({ scrollTop: 0 }, _opt.duration); }); }); }; $('.rf-returnTop a').returnTopOriginal(); $.fn.rightFloatNavSwitch = function(){ // var _this = $(this), _rignavScrollEvent = function(){ var sTop = $(document).scrollTop(); if(sTop > 760){ _rightFloatNav.find('.rf-returnTop').slideDown(); }else{ _rightFloatNav.find('.rf-returnTop').slideUp(); } }; $(window).bind('load scroll resize',_rignavScrollEvent); _this.click(function () { if(_rightFloatNav.hasClass('rightFloatNav-switch')){ _rightFloatNav.removeClass("rightFloatNav-switch").stop(true,true).animate({right:0},200); }else{ _rightFloatNav.addClass("rightFloatNav-switch").animate({right:- 52}); } }) } $('.rightFloatNav-switch-icon').rightFloatNavSwitch() })(jQuery,window); </script>   <div id="wqy4e6w" class="wzmapbg"> <div id="qg6wcks" class="wzmap layout msf clearfix"> <div id="ekcgaqu" class="tit">網(wǎng)站地圖</div> <div id="sam2seu" class="wnr fl pr m0"> <i class="xx abs"></i> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/chujizhicheng/" target="_blank" title="初級會計職稱" class="wnr-t-l fl">初級會計職稱</a>  <a href="http://m.yinshua168.com.cn/chujizhicheng/bm/" target="_blank" title="初級會計職稱報名時間" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/chujizhicheng/qt/" target="_blank" title="初級會計師考試時間" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/chujizhicheng/cf/" target="_blank" title="初級會計職稱成績查詢" class="wnr-t-r fl">查分</a> <a href="http://m.yinshua168.com.cn/chujizhicheng/bkjy/" target="_blank" title="初級會計職稱考試備考指導" class="wnr-t-r fl">備考</a> <a href="http://m.yinshua168.com.cn/tiku/1-2" target="_blank" title="初級會計師考試題庫" class="wnr-t-r fl">題庫</a>  </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/zhongjizhicheng/" target="_blank" title="中級會計職稱" class="wnr-t-l fl">中級會計職稱</a> <a 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target="_blank" title="高級會計師查分" class="wnr-t-r fl">查分</a> <a href="http://m.yinshua168.com.cn/tiku/7-29" target="_blank" title="高級會計師" class="wnr-t-r fl">題庫</a> <a href="http://m.yinshua168.com.cn/gaojikuaijishi/sbps/" target="_blank" title="高級會計師評審政策" class="wnr-t-r fl">評審</a> </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/zhucekuaijishi/" target="_blank" title="注冊會計師" class="wnr-t-l fl">注冊會計師</a> <a href="http://m.yinshua168.com.cn/zhucekuaijishi/bm/" target="_blank" title="注冊會計師報名時間" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/zhucekuaijishi/qt/" target="_blank" title="注冊會計師考試時間" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/zhucekuaijishi/cf/" target="_blank" title="注冊會計師成績查詢" class="wnr-t-r fl">查分</a> <a href="http://m.yinshua168.com.cn/zhucekuaijishi/bkjy/" target="_blank" title="注冊會計師備考" class="wnr-t-r fl">備考</a> <a href="http://m.yinshua168.com.cn/tiku/3-272" target="_blank" title="注冊會計師題庫" class="wnr-t-r fl">題庫</a> </p> <p 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target="_blank" title="ACCA免考" class="wnr-t-r fl">免考</a> <a href="http://m.yinshua168.com.cn/acca/zcjx/?gg=wzdt" target="_blank" title="ACCA政策" class="wnr-t-r fl">政策</a> <a href="http://m.yinshua168.com.cn/ziliaoku/acca-0-0/" target="_blank" title="ACCA資料" class="wnr-t-r fl">資料</a>  </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/cma/?gg=wzdt" target="_blank" title="CMA" class="wnr-t-l fl">CMA</a> <a href="http://m.yinshua168.com.cn/cma/news/?gg=wzdt" target="_blank" title="CMA報名" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/cma/ksdt/?gg=wzdt" target="_blank" title="CMA考試" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/cma/zcjx/?gg=wzdt" target="_blank" title="CMA考試政策" class="wnr-t-r fl">政策</a> <a href="http://m.yinshua168.com.cn/cma/zkz/?gg=wzdt" target="_blank" title="CMA準考證" class="wnr-t-r fl">準考證</a> <a href="http://m.yinshua168.com.cn/cma/cf/?gg=wzdt" target="_blank" title="備考指導" class="wnr-t-r fl">查分</a> </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/cfa/project/?gg=wzdt" target="_blank" title="CFA" class="wnr-t-l fl">CFA</a> <a href="http://m.yinshua168.com.cn/cfa/zhinan/index.shtml?gg=wzdt" target="_blank" title="CFA前景" class="wnr-t-r fl">前景</a> <a href="http://m.yinshua168.com.cn/cfa/zhinan/baomingtiaojian.shtml?gg=wzdt" target="_blank" title="CFA考試報名" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/cfa/zhinan/kaoshishijian.shtml?gg=wzdt" target="_blank" title="CFA考試時間" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/cfa/zt/zlxz/?gg=wzdt" target="_blank" title="CFA資料" class="wnr-t-r fl">資料</a> <a href="http://m.yinshua168.com.cn/cfa/fxzd/?gg=wzdt" target="_blank" title="CFA備考" class="wnr-t-r fl">備考</a> </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/frm/project/?gg=wzdt" target="_blank" title="FRM" class="wnr-t-l fl">FRM</a> <a href="http://m.yinshua168.com.cn/frm/fxzd/an20230719172433.shtml?gg=wzdt" target="_blank" title="FRM官方認可" class="wnr-t-r fl">官方</a> <a href="http://m.yinshua168.com.cn/frm/zhinan/?gg=wzdt" target="_blank" title="FRM前景" class="wnr-t-r fl">前景</a> <a href="http://m.yinshua168.com.cn/frm/zhinan/baomingtiaojian.shtml?gg=wzdt" target="_blank" title="FRM報名政策" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/frm/zhinan/kaoshishijian.shtml?gg=wzdt" target="_blank" title="FRM考試" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/cfa/fxzd/?gg=wzdt" target="_blank" title="備考指導" class="wnr-t-r fl">備考</a> </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/aicpa/project/?gg=wzdt" target="_blank" title="美國CPA" class="wnr-t-l fl">美國CPA</a> <a href="http://m.yinshua168.com.cn/aicpa/zhinan/index2020.shtml?gg=wzdt" target="_blank" title="美國CPA報名" class="wnr-t-r fl">證書互認</a> <a href="http://m.yinshua168.com.cn/aicpa/zhinan/baomingtiaojian.shtml?gg=wzdt" target="_blank" title="美國CPA考試政策" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/aicpa/zhinan/kaoshishijian.shtml?gg=wzdt" target="_blank" title="美國CPA考試時間" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/ziliaoku/aicpa-0-0/" target="_blank" title="美國CPA準考證" class="wnr-t-r fl">資料</a>  </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/cpaau/?gg=wzdt" target="_blank" title="澳洲CPA" class="wnr-t-l fl">澳洲CPA</a> <a href="http://m.yinshua168.com.cn/cpaau/zhinan/?gg=wzdt" target="_blank" title="澳洲CPA授權機構" class="wnr-t-r fl">授權機構</a> <a href="http://m.yinshua168.com.cn/cpaau/zhinan/huomianzhengce.shtml?gg=wzdt" target="_blank" title="澳洲CPA免考政策" class="wnr-t-r fl">免考</a> <a href="http://m.yinshua168.com.cn/cpaau/zhinan/baokaotiaojian.shtml?gg=wzdt" target="_blank" title="澳洲CPA考試時間" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/ziliaoku/cpaau-0-0/" target="_blank" title="澳洲CPA資料" class="wnr-t-r fl">資料</a>  </p> </div> <div id="62imowy" class="wnr fl pr"> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/jingjishi/" target="_blank" title="經(jīng)濟師" class="wnr-t-l fl">經(jīng)濟師</a>  <a href="http://m.yinshua168.com.cn/zhongjijingjishi/baoming/" target="_blank" title="經(jīng)濟師報名" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/zhongjijingjishi/zhichengkaoshi/" target="_blank" title="經(jīng)濟師考試時間" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/zhongjijingjishi/chengjichaxun/" target="_blank" title="經(jīng)濟師準考證" class="wnr-t-r fl">查分</a> <a href="http://m.yinshua168.com.cn/zhongjijingjishi/jingyan/all/" target="_blank" title="經(jīng)濟師備考指導" class="wnr-t-r fl">備考</a> <a href="http://m.yinshua168.com.cn/tiku/12-80" target="_blank" title="經(jīng)濟師題庫" class="wnr-t-r fl">題庫</a> </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/jiuye/" target="_blank" title="就業(yè)晉升" class="wnr-t-l fl">就業(yè)晉升</a> <a href="http://m.yinshua168.com.cn/jiuye/quanzhizhaopin/" target="_blank" title="招聘" class="wnr-t-r fl">招聘</a> <a href="http://m.yinshua168.com.cn/jiuye/jlmb/" target="_blank" title="簡歷" class="wnr-t-r fl">簡歷</a> <a 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fl">銀行從業(yè)</a> <a href="http://m.yinshua168.com.cn/ccbp/zhinan/bmtj.shtml" target="_blank" title="銀行從業(yè)報名" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/ccbp/zhinan/zkzdysj.shtml" target="_blank" title="銀行從業(yè)準考證" class="wnr-t-r fl">準考證</a> <a href="http://m.yinshua168.com.cn/ccbp/zhinan/kssj.shtml" target="_blank" title="銀行從業(yè)考試時間" class="wnr-t-r fl">考試</a> <a href="http://m.yinshua168.com.cn/ccbp/zhinan/hdff.shtml" target="_blank" title="銀行從業(yè)試題" class="wnr-t-r fl">證書</a> <a href="http://m.yinshua168.com.cn/ccbp/zhinan/cjcxsj.shtml" target="_blank" title="銀行從業(yè)成績查詢" class="wnr-t-r fl">查分</a> </p> <p class="wnr-t"> <a href="http://m.yinshua168.com.cn/zhengquancongye/" target="_blank" title="證券從業(yè)" class="wnr-t-l fl">證券從業(yè)</a> <a href="http://m.yinshua168.com.cn/zhengquancongye/zhinan/baomingshijian.shtml" target="_blank" title="證券從業(yè)報名條件" class="wnr-t-r fl">報名</a> <a href="http://m.yinshua168.com.cn/zhengquancongye/zhinan/kaoshidagang.shtml" 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《初級會計實務》30天重要知識點打卡！第1天：會計基本假設

《初級會計實務》30天重要知識點打卡！第1天：會計基本假設