应试指导及案例演练高级会计实务-2017年度全国会计专业技术资格考试辅导用书 内容简介

本书严格以高级会计实务考试大纲和教材为依据，由多位业内顶级名师联袂打造，凝结了名师们数十年培训经验的精华，以*新思路迎战莫测考题,，以*低学习难度挑战*高通过率。本书通过多个案例演练等题目汇集众多知识点，将零散的知识点进行串联，通过对一个案例的练习，能够在短时间内达到*佳的复习效果，事半功倍，本书语言简洁，重点突出，每章配备的“考点地图”更是便于快速查找和定位相关知识点，本辅导书是开卷考试的*佳资料。

应试指导及案例演练高级会计实务-2017年度全国会计专业技术资格考试辅导用书 本书特色

本书严格以高级会计实务考试大纲和教材为依据，由多位业内*名师联袂打造，凝结了名师们数十年培训经验的精华，以*思路迎战莫测考题，以*学习难度挑战*通过率。本书语言简洁，重点突出，每章配备的地图更是便于快速查找和定位相关知识点，是开卷考试的*资料。

应试指导及案例演练高级会计实务-2017年度全国会计专业技术资格考试辅导用书 目录

**部分高级会计师考前必读高级会计师考前必读························································（3）一、高级会计师考评结合制度简介········································（3）二、高级会计实务考试简介·············································（4）三、高级会计实务考试复习指导·········································（5）第二部分考点精讲及同步案例演练**章企业战略与财务战略···············································（9） 本章学习导读·························································（9） 本章教材主要变化·····················································（9） 本章考点清单·························································（9） 本章考点精讲························································（10） 本章考题回顾························································（38）本章同步案例演练····················································（38） 本章同步案例演练参考答案及分析······································（41）第二章企业投资、融资决策与集团资金管理·································（44） 本章学习导读·························································（44）本章教材主要变化·····················································（44）本章考点清单·························································（44）本章考点精讲·························································（45）本章考题回顾·························································（78）本章同步案例演练·····················································（82） 本章同步案例演练参考答案及分析·······································（88） 第三章企业全面预算管理 ················································（94） 本章学习导读·························································（94）本章教材主要变化·····················································（94）本章考点清单·························································（94）本章考点精讲·························································（95）本章考题回顾························································（110）本章同步案例演练····················································（113） 本章同步案例演练参考答案及分析······································（115） 第四章企业业绩评价 ···················································（117） 本章学习导读························································（117）本章教材主要变化····················································（117）本章考点清单························································（117）本章考点精讲························································（118）本章考题回顾························································（134）本章同步案例演练····················································（134） 本章同步案例演练参考答案及分析······································（135）第五章企业风险管理 ···················································（137） 本章学习导读························································（137）本章教材主要变化····················································（137）本章考点清单························································（137）本章考点精讲························································（137）本章考题回顾························································（149）本章同步案例演练····················································（151） 本章同步案例演练参考答案及分析······································（152）第六章内部控制 ·······················································（153） 本章学习导读························································（153）本章教材主要变化····················································（153）本章考点清单························································（153）本章考点精讲························································（154）本章考题回顾························································（195） 本章同步案例演练····················································（198） 本章同步案例演练参考答案及分析······································（201）第七章企业成本管理 ···················································（205） 本章学习导读························································（205）本章教材主要变化····················································（205）本章考点清单························································（205）本章考点精讲························································（206）本章考题回顾························································（220） 本章同步案例演练····················································（223） 本章同步案例演练参考答案及分析······································（224） 第八章企业并购 ······················································（225） 本章学习导读························································（225）本章教材主要变化····················································（225）本章考点清单························································（225）本章考点精讲························································（227）本章考题回顾························································（264） 本章同步案例演练····················································（274） 本章同步案例演练参考答案及分析······································（281） 第九章金融工具会计 ···················································（287） 本章学习导读························································（287）本章教材主要变化····················································（287）本章考点清单························································（287）本章考点精讲························································（289）本章考题回顾························································（329） 本章同步案例演练····················································（334） 本章同步案例演练参考答案及分析······································（337） 第十章从政事业单位预算管理、会计处理与内部控制 ·······················（341） 本章学习导读························································（341）本章教材主要变化····················································（341）本章考点清单························································（342）本章考点精讲························································（343）本章考题回顾························································（423） 本章同步案例演练····················································（432） 本章同步案例演练参考答案及分析······································（435） 第三部分模拟测试题2017年度会计专业技术资格考试《高级会计实务》模拟测试题(一)·········（441）模拟测试题（一）参考答案及分析·····································（450）2017年度会计专业技术资格考试《高级会计实务》模拟测试题(二)·········（457）模拟测试题（二）参考答案及分析·····································（465）附录各章考点地图·················································（471）

应试指导及案例演练高级会计实务-2017年度全国会计专业技术资格考试辅导用书 作者简介

由东奥会计在线资深编辑组成的教研团队，多年来一直致力于会计职称、注册会计师、税务师考试考前辅导工作，具有丰富的教学辅导经验。