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2018注册会计师注会cpa会计强化班-高志谦
教程资料百度网盘网友分享免费 03-强化班-高志谦119讲
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2018注册会计师注会专业回顾课综合会计-郭建华
教程资料百度网盘网友分享免费 01-综合会计-郭建华（全)
|--- |____kj_zyhg_gjh_1006 民间非营利组织会计.mp4
|--- |____kj_zyhg_gjh_1005 资产(固定资产.自行研发的无形资产.公共基础设施和政府储备物资.受托代理资产)和负债业务的会计处理.mp4
|--- |____kj_zyhg_gjh_1004 净资产.资产业务(应收账款.库存物品)的会计处理.mp4
|--- |____kj_zyhg_gjh_1003 预算结转结余及分配业务的会计处理.mp4
|--- |____kj_zyhg_gjh_1002 政府单位特定业务的会计核算.mp4
|--- |____kj_zyhg_gjh_1001 政府会计的概述.mp4
|--- |____kj_zyhg_gjh_0903 公允价值计量的具体应用.mp4
|--- |____kj_zyhg_gjh_0902 公允价值计量要求.mp4
|--- |____kj_zyhg_gjh_0901 公允价值的概述.mp4
|--- |____kj_zyhg_gjh_0830 合并报表相关案例.mp4
|--- |____kj_zyhg_gjh_0829 多次交易处置子公司.股权稀释及交叉持股的处理.mp4
|--- |____kj_zyhg_gjh_0828 处置对子公司投资的会计处理.mp4
|--- |____kj_zyhg_gjh_0827 通过多次交易分步实现的同一控制下企业合并.mp4
|--- |____kj_zyhg_gjh_0826 通过多次交易分步实现企业合并的会计处理.mp4
|--- |____kj_zyhg_gjh_0825 母公司购买子公司少数股东股权的会计处理.mp4
|--- |____kj_zyhg_gjh_0824 合并现金流量表.mp4
|--- |____kj_zyhg_gjh_0823 内部债权债务的抵销.mp4
|--- |____kj_zyhg_gjh_0822 内部固定资产交易.内部非货币性资产交换交易的合并抵销处理.mp4
|--- |____kj_zyhg_gjh_0821 内部存货交易的抵销处理.mp4
|--- |____kj_zyhg_gjh_0820 期末调整抵销分录案例讲解.mp4
|--- |____kj_zyhg_gjh_0819 年末合并财务报表相关的调整分录.抵销分录.mp4
|--- |____kj_zyhg_gjh_0818 非同一控制下企业合并在购买日合并报表的编制.mp4
|--- |____kj_zyhg_gjh_0817 同一控制下企业合并在合并日合并报表的编制.mp4
|--- |____kj_zyhg_gjh_0816 投资性主体.mp4
|--- |____kj_zyhg_gjh_0815 以控制为基础确定合并范围及纳入合并范围的特殊情况.mp4
|--- |____kj_zyhg_gjh_0814 持有待售类别的列报.终止经营的认定条件和列报.mp4
|--- |____kj_zyhg_gjh_0813 划分为持有待售类别后的计量.不再划分为持有待售类别的处理以及终止确认.mp4
|--- |____kj_zyhg_gjh_0812 划分为持有待售前或划分为持有待售时点的计量.mp4
|--- |____kj_zyhg_gjh_0811 持有待售类别的分类.mp4
|--- |____kj_zyhg_gjh_0810 资产负债表日后非调整事项.mp4
|--- |____kj_zyhg_gjh_0809 涉及销售退回和前期差错日后调整事项的处理.mp4
|--- |____kj_zyhg_gjh_0808 日后事项相关概念及有关预计负债.减值准备日后调整事项的处理.mp4
|--- |____kj_zyhg_gjh_0807 分部报告.关联方关系及中期财务报告.mp4
|--- |____kj_zyhg_gjh_0806 所有者权益变动表的编制.mp4
|--- |____kj_zyhg_gjh_0805 将净利润调节为经营活动现金流量.mp4
|--- |____kj_zyhg_gjh_0804 投资活动和筹资活动产生的现金流量.mp4
|--- |____kj_zyhg_gjh_0803 现金流量表.mp4
|--- |____kj_zyhg_gjh_0802 利润表.mp4
|--- |____kj_zyhg_gjh_0801 资产负债表.mp4
|--- |____kj_zyhg_gjh_0722 出租人对融资租赁的处理和售后租回的会计处理.mp4
|--- |____kj_zyhg_gjh_0721 承租人对融资租赁的会计处理.mp4
|--- |____kj_zyhg_gjh_0720 承租人和出租人对经营租赁的会计处理.mp4
|--- |____kj_zyhg_gjh_0719 与租赁相关的定义.mp4
|--- |____kj_zyhg_gjh_0718 外币财务报表折算.mp4
|--- |____kj_zyhg_gjh_0717 金融资产外币交易的会计处理.mp4
|--- |____kj_zyhg_gjh_0716 外币交易的会计处理.mp4
|--- |____kj_zyhg_gjh_0715 记账本位币的确定和变更.mp4
|--- |____kj_zyhg_gjh_0714 递延所得税.所得税费用的确认和计量及所得税的列报.mp4
|--- |____kj_zyhg_gjh_0713 其他负债计税基础及特殊交易或事项中产生资产负债计税基础的确定.mp4
|--- |____kj_zyhg_gjh_0712 负债的计税基础.mp4
|--- |____kj_zyhg_gjh_0711 长期股权投资和其他特殊资产的计税基础.mp4
|--- |____kj_zyhg_gjh_0710 公允价值的计量金融资产.投资性房地产和计提减值准备资产的计税基础.mp4
|--- |____kj_zyhg_gjh_0709 所得税会计的核算程序以及固定资产.无形资产的计税基础.mp4
|--- |____kj_zyhg_gjh_0708 组合方式.债务重组与“资本性投入”.mp4
|--- |____kj_zyhg_gjh_0707 债务转为资本.修改其他债务条件.mp4
|--- |____kj_zyhg_gjh_0706 以资产清偿债务的会计处理.mp4
|--- |____kj_zyhg_gjh_0705 债务重组的定义.mp4
|--- |____kj_zyhg_gjh_0704 以换出资产账面价值计量的非货币性资产交换的会计处理.mp4
|--- |____kj_zyhg_gjh_0703 涉及多项资产交换的会计处理.mp4
|--- |____kj_zyhg_gjh_0702 以公允价值计量的单项非货币性资产交换的会计处理.mp4
|--- |____kj_zyhg_gjh_0701 非货币性资产交换的认定.mp4
|--- |____kj_zyhg_gjh_0614 综合性项目政府补助及财政贴息.mp4
|--- |____kj_zyhg_gjh_0613 政府补助的会计处理.mp4
|--- |____kj_zyhg_gjh_0612 政府补助的概念.mp4
|--- |____kj_zyhg_gjh_0611 费用和利润.mp4
|--- |____kj_zyhg_gjh_0610 附客户额外购买选择权.授予知识产权许可.售后回购等特殊业务的处理.mp4
|--- |____kj_zyhg_gjh_0609 附有销售退回或质量保证条款的销售.主要责任人和代理人的会计处理.mp4
|--- |____kj_zyhg_gjh_0608 合同成本.mp4
|--- |____kj_zyhg_gjh_0607 在某一时点履行的履约义务.mp4
|--- |____kj_zyhg_gjh_0606 在某一时段内履行履约义务的收入确认.mp4
|--- |____kj_zyhg_gjh_0605 将交易价格分摊至各单项履约义务的处理.mp4
|--- |____kj_zyhg_gjh_0604 确定交易价格.mp4
|--- |____kj_zyhg_gjh_0603 识别合同中的单项履约义务.mp4
|--- |____kj_zyhg_gjh_0602 识别与客户订立的合同.mp4
|--- |____kj_zyhg_gjh_0601 收入的定义及分类.mp4
|--- |____kj_zyhg_gjh_0520 资本公积.其他综合收益和留存收益的核算.mp4
|--- |____kj_zyhg_gjh_0519 实收资本和其他权益工具.mp4
|--- |____kj_zyhg_gjh_0518 亏损合同和重组义务的处理以及或有事项的列报.mp4
|--- |____kj_zyhg_gjh_0517 未决诉讼.债务担保以及产品质量保证的处理.mp4
|--- |____kj_zyhg_gjh_0516 或有事项的确认和计量.mp4
|--- |____kj_zyhg_gjh_0515 或有事项的概述.mp4
|--- |____kj_zyhg_gjh_0514 企业集团内涉及不同企业的股份支付交易的会计处理.mp4
|--- |____kj_zyhg_gjh_0513 条款和条件的修改.mp4
|--- |____kj_zyhg_gjh_0512 授予限制性股票的股权激励计划的会计处理.mp4
|--- |____kj_zyhg_gjh_0511 一次授予.分期行权的股份支付会计处理.mp4
|--- |____kj_zyhg_gjh_0510 一次授予.一次行权股份支付的会计处理.mp4
|--- |____kj_zyhg_gjh_0509 股份支付的有关概念.mp4
|--- |____kj_zyhg_gjh_0508 借款利息费用核算例题讲解.mp4
|--- |____kj_zyhg_gjh_0507 借款利息费用的核算.mp4
|--- |____kj_zyhg_gjh_0506 借款费用的相关概念.mp4
|--- |____kj_zyhg_gjh_0505 辞退福利和其他长期职工福利的确认和计量.mp4
|--- |____kj_zyhg_gjh_0504 重新计量设定受益计划净负债或净资产产生的变动.mp4
|--- |____kj_zyhg_gjh_0503 关于离职后福利的确认和计量.mp4
|--- |____kj_zyhg_gjh_0502 短期薪酬的确认和计量.mp4
|--- |____kj_zyhg_gjh_0501 职工和职工薪酬的范围.mp4
|--- |____kj_zyhg_gjh_0418 反向购买案例讲解.mp4
|--- |____kj_zyhg_gjh_0417 反向购买的处理.mp4
|--- |____kj_zyhg_gjh_0416 企业合并的会计处理.mp4
|--- |____kj_zyhg_gjh_0415 企业合并的概述.mp4
|--- |____讲义
|---           |____kj_zyhg_gjh_jy1001.doc
|---           |____kj_zyhg_gjh_jy0901.doc
|---           |____kj_zyhg_gjh_jy0801.doc
|---           |____kj_zyhg_gjh_jy0701.doc
|---           |____kj_zyhg_gjh_jy0601.doc
|---           |____kj_zyhg_gjh_jy0501.doc
|---           |____kj_zyhg_gjh_jy0401.doc
|---           |____kj_zyhg_gjh_jy0301.doc
|---           |____kj_zyhg_gjh_jy0201.doc
|---           |____kj_zyhg_gjh_jy0101.doc
|---           |____kj_zyhg_gjh_jy.zip
2019注册会计师注会cpa会计预科班-张敬富
教程资料百度网盘网友分享免费 01-预科班-张敬富（全12讲）
|--- |____音频
|---           |____12_资金时间价值.mp3
|---           |____11_所得税的相关知识.mp3
|---           |____10_金融资产（2），收入、费用、利润.mp3
|---           |____09_金融资产（1）.mp3
|---           |____08_长期股权投资（3）.mp3
|---           |____07_长期股权投资（2）.mp3
|---           |____06_投资性房地产，长期股权投资（1）.mp3
|---           |____05_固定资产（2）.mp3
|---           |____04_会计等式与会计要素（2），会计科目和会计账户，固定资产（1）.mp3
|---           |____03_会计理论介绍（2）、会计等式与会计要素（1）.mp3
|---           |____02_教材框架结构分析，会计理论介绍（1）.mp3
|---           |____01_相关内容介绍.mp3
|--- |____视频
|---           |____【第12课】第12讲资金时间价值.mpg
|---           |____【第11课】第11讲所得税的相关知识.mpg
|---           |____【第10课】第10讲金融资产（2），收入、费用、利润.mpg
|---           |____【第09课】第9讲金融资产（1）.mpg
|---           |____【第09课】第9讲金融资产.mp4
|---           |____【第08课】第8讲长期股权投资（3）.mpg
|---           |____【第07课】第7讲长期股权投资（2）.mpg
|---           |____【第06课】第6讲投资性房地产，长期股权投资（1）.mpg
|---           |____【第05课】第5讲固定资产（2）.mpg
|---           |____【第04课】第4讲会计等式与会计要素（2），会计科目和会计账户，固定资产（1）.mpg
|---           |____【第03课】第3讲会计理论介绍（2），会计等式与会计要素(1).mpg
|---           |____【第02课】第2讲教材框架结构分析，会计理论介绍（1）.mpg
|---           |____【第01课】第1讲相关内容介绍.mpg
|--- |____讲义
|---           |____讲义全.docx
2018注册会计师注会cpa会计冲刺专题班-张志凤
教程资料百度网盘网友分享免费 05-冲刺专题班-张志凤（全6讲）
|--- |____视频
|---           |____会计张志凤冲刺专题班06.mp4
|---           |____会计张志凤冲刺专题班05.mp4
|---           |____会计张志凤冲刺专题班04.mp4
|---           |____会计张志凤冲刺专题班03.mp4
|---           |____会计张志凤冲刺专题班02.mp4
|---           |____会计张志凤冲刺专题班01.mp4
|--- |____讲义（全）
|---           |____第13讲_合并财务报表（2），每股收益，公允价值计量，政府及民间非盈利组织会计.rar
|---           |____第12讲_合并财务报表（1）.rar
|---           |____第11讲_持有待售的非流动资产、处置组和终止经营,企业合并.rar
|---           |____第10讲_财务报告，资产负债表日后事项.rar
|---           |____第09讲_外币折算，租赁 (1).rar
|---           |____第08讲_非货币性资产交换，债务重组，所得税.rar
|---           |____第07讲_收入、费用和利润，政府补助.rar
|---           |____第06讲_金融工具，所有者权益.rar
|---           |____第05讲_股份支付，或有事项.rar
|---           |____第04讲_负债，职工薪酬，借款费用.rar
|---           |____第03讲_长期股权投资与合营安排，资产减值.rar
|---           |____第02讲_存货（2），固定资产，无形资产，投资性房地产.rar
|---           |____第01讲_1_总论，会计政策、会计估计及其变更和差错更正，存货（一）.rar
2018注册会计师注会cpa会计强化习题班-张志凤
教程资料百度网盘网友分享免费 04-强化习题班-张志凤（全20讲）
|--- |____视频
|---           |____9.第9讲政府补助，非货币性资产交换.ts
|---           |____8.第8讲收入、费用和利润（2）.ts
|---           |____7.第7讲所有者权益，收入、费用和利润（1）.ts
|---           |____6.第6讲或有事项，金融工具.mp4
|---           |____5.第5讲职工薪酬，借款费用，股份支付.mp4
|---           |____4.第4讲资产减值，负债.mp4
|---           |____3.第3讲长期股权投资与合营安排.mp4
|---           |____20.第20讲每股收益，公允价值计量，政府及民间非营利组织会计.mp4
|---           |____2.第2讲固定资产，无形资产，投资性房地产.ts
|---           |____19.第19讲合并财务报表（3）.ts
|---           |____18.第18讲合并财务报表（2）.ts
|---           |____17.第17讲合并财务报表（1）.ts
|---           |____16.第16讲企业合并.ts
|---           |____15.第15讲持有待售的非流动资产、处置组和终止经营.mp4
|---           |____14.第14讲资产负债表日后事项.ts
|---           |____13.第13讲租赁，财务报告.ts
|---           |____12.第12讲外币折算.ts
|---           |____11.第11讲所得税.mp4
|---           |____10.第10讲债务重组.ts
|---           |____1.第1讲总论，会计政策、会计估计及其变更和差错更正，存货.mp4
|--- |____讲义
|---           |____讲义.rar
2018注册会计师注会cpa会计考点串讲班-郭建华
教程资料百度网盘网友分享免费 07-考点串讲班-郭建华（1001全10讲）
|--- |____视频
|---           |____第10讲-财务报告、资产负债表日后事项、持有待售的非流动资产、处置组和终止经营以及每股收益.mp4
|---           |____第09讲-所得税、外币折算、租赁.mp4
|---           |____第08讲-政府补助.mp4
|---           |____第07讲-收入、费用和利润.mp4
|---           |____第06讲-金融工具、所有者权益.mp4
|---           |____第05讲-股份支付和或有事项.mp4
|---           |____第04讲-资产减值.mp4
|---           |____第03讲-特殊会计的处理.mp4
|---           |____第02讲-长期股权投资、企业合并与合并报表.mp4
|---           |____第01讲-第一章至第六章考点串讲.mp4
|--- |____讲义
|---           |____kj_cc_gjh_jy0101.rar
2018注册会计师注会综合阶段综合基础-会计-张志凤
教程资料百度网盘网友分享免费 01-综合基础-会计-张志凤（全32讲）
|--- |____音频
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|--- |____讲义
|---           |____18zkzh_zzfjc_kj032.doc
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2018注册会计师注会cpa会计价值真题班-赵耀
教程资料百度网盘网友分享免费 06-价值真题班-赵耀（全5讲）
|--- |____视频
|---           |____【第5课】第4讲2016年度注册会计师全国统一考试《会计》试题（2）.mp4
|---           |____【第4课】第4讲2016年度注册会计师全国统一考试《会计》试题（1）.mpg
|---           |____【第3课】第3讲2017年度注册会计师全国统一考试《会计》试题（3）.mpg
|---           |____【第2课】第2讲2017年度注册会计师全国统一考试《会计》试题（2）.mpg
|---           |____【第1课】第1讲2017年度注册会计师全国统一考试《会计》试题（1）.mpg
|--- |____讲义
|---           |____第5讲_2016年度注册会计师全国统一考试《会计》试题（2）.rar
|---           |____第04讲_2016年度注册会计师全国统一考试《会计》试题（1）.rar
|---           |____第03讲_2017年度注册会计师全国统一考试《会计》试题（3）.rar
|---           |____第02讲_2017年度注册会计师全国统一考试《会计》试题（2）.rar
|---           |____第01讲_2017年度注册会计师全国统一考试《会计》试题（1）.rar
2016 注册会计师会计张志凤基础班（全140讲）
教程资料百度网盘网友分享免费 01-基础班-张z凤（全140讲）
|--- |____音频
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|--- |____讲义
|---           |____整章讲义
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|---           |____16zkkj_zzfjc_
2017注册会计师会计基础班李景辉全102讲
教程资料百度网盘网友分享免费 01-基础班-李景辉（2101全102讲）
|--- |____音频
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|--- |____视频
|---           |____第21章
|---           |____第20章每股收益
|---           |____第19章资产负债表日后事项
|---           |____第18章
|---           |____第17章财务报告
|---           |____第16章租赁
|---           |____第15章外币折算
|---           |____第14章所得税
|---           |____第13章债务重组
|---           |____第12章非货币性资产交换
|---           |____第11章收入、费用和利润
|---           |____第10章负债和所有者权益
|---           |____第09章资产减值
|---           |____第08章长期股权投资与企业合并
|---           |____第07章金融资产
|---           |____第06章投资性房地产
|---           |____第05章无形资产
|---           |____第04章固定资产
|---           |____第03章存货
|---           |____第02章会计政策和会计估计及其变更
|---           |____第01章总论
|--- |____讲义
|---           |____讲义.rar