财务会计练习册/高顿财经持证无忧系列 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

这本练习册包含了上百道经过悉心挑选、打磨的练习题，已按照章节进行划分，并标明了3个等级的难易程度，供入门、精炼和备考三个阶段参考，帮助读者对自己的学习情况有 加清晰的认识。

在每个章节的练习题部分，编者为读者留了部分空间让大家自行发挥，便于打造个人专属的错题本。在对应的习题答案部分，读者会看到详细的中英文解析和考点分析，以及习题的难易程度。在练习册的末尾，准备了两套mock exam，里面介绍了考试形式和时间，以真题的难度水平和题目分布形式，为你们提供 接近考试难度的模拟测试。

Part I Exercise

Chapter 1 Introduction to Accounting

Chapter 2 Qualitative Characteristics

Chapter 3 The Regulatory Framework

Chapter 4 Business Entity

Chapter 5 Accounting Language

Chapter 6 Accounting Process

Chapter 7 Sales Tax

Chapter 8 Receivable & Payable Control Account

Chapter 9 Discount

Chapter 10 Irrecoverable Debt and Allowances

Chapter 11 Inventory

Chapter 12 Tangible Non-current Assets

Chapter 13 Intangible Non-current Assets

Chapter 14 Accruals and Prepayments

Chapter 15 Provisions and Contingencies

Chapter 16 Correction of Errors

Chapter 17 Reconciliation

Chapter 18 Incomplete Records

Chapter 19 Statement of Profit or Loss and Other Comprehensive Income

Chapter 20 Statement of Financial Position

Chapter 21 Preparing Single Company Financial Statements

Chapter 22 Preparing Financial Statements

Chapter 23 Preparing Statement of Cash Flows

Chapter 24 Events after Reporting Period

Chapter 25 Consolidated Statement of Financial Position

Chapter 26 Interpretation of Financial Statements

Comprehensive Questions

Part II Mock Exam

Mock Exam-1

Mock Exam-2

Part III Answer Sheet

Chapter 1 Introduction to Accounting

Chapter 2 Qualitative Characteristics

Chapter 3 The Regulatory Framework

Chapter 4 Business Entity

Chapter 5 Accounting Language

Chapter 6 Accounting Process

Chapter 7 Sales Tax

Chapter 8 Receivable & Payable Control Account

Chapter 9 Discount

Chapter 10 Irrecoverable Debt and Allowances

Chapter 11 Inventory

Chapter 12 Tangible Non-current Assets

Chapter 13 Intangible Non-current Assets

Chapter 14 Accruals and Prepayments

Chapter 15 Provisions and Contingencies

Chapter 16 Correction of Errors

Chapter 17 Reconciliation

Chapter 18 Incomplete Records

Chapter 19 Statement of Profit or Loss and Other Comprehensive Income

Chapter 20 Statement of Financial Position

Chapter 21 Preparing Single Company Financial Statements

Chapter 22 Preparing Financial Statements

Chapter 23 Preparing Statement of Cash Flows

Chapter 24 Events after Reporting Period

Chapter 25 Consolidated Statement of Financial Position

Chapter 26 Interpretation of Financial Statements

Comprehensive Questions

Mock Exam1-Answer

Mock Exam2-Answer

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