《初级会计实务》30天重要知识点打卡！第1天：会计基本假设

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备战初级会计考试，一定要抓好考前的这段时间，不能松懈！正保会计网校为各位初级会计考生准备了：30天重要知识点打卡（含知识点+对应练习题），知识点每天学一学，习题每天做一做，全力备考呦~

点击查看：《经济法基础》第1天打卡重要知识点>>

根据正常学习进度，大家应该已到强化冲刺阶段的学习了，所以我们采用先做题，再复习知识点的方式，各位也可根据自己的是实际情况来看哦！

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onclick="create24olv2Box(this.href);return false;"><i class="rf-online-icon"></i>在线客服</a> </li> <li class="rf-app"> <a href="javascript:void(0)"><i class="rf-app-icon"></i>APP</a> <div class="rightFloatNav-layer rightFloatNav-app-layer"> <div class="rightFloatNav-app-ewm fl"> <img src="//www.fawtography.com/images/common/column/rf-accApp-v1.png" width="90" height="90" alt="APP下载">新用户扫码下载<br>立享专属优惠 </div> <div class="rightFloatNav-app-info"> <p>安卓版本:8.7.60 苹果版本:8.7.60</p> <p>开发者：北京正保会计科技有限公司</p> <p>应用涉及权限：<a href="//www.fawtography.com/m/zhuanti/2017newApp/authority/" target="_blank">查看权限></a></p> <p>APP隐私政策：<a href="//www.cdeledu.com/OtherItem/appPrivacy/agreement_chinaacc.shtml" target="_blank">查看政策></a></p> <p>HD版本上线：<a href="//www.fawtography.com/downcenter/index.shtml" target="_blank">点击下载></a></p></div> </div> </li> <li class="rf-official"> <a href="javascript:void(0)"><i class="rf-official-icon"></i>官方号</a> <div class="rightFloatNav-layer rightFloatNav-app-layer02"> <div class="ewmList"> <div class="box"> <img src="/images/index2020/acc-wxgzh-v1.png" alt="" class="ewm-type01"> <p>官方公众号<br>微信扫一扫</p> </div> <div class="box"> <img src="/images/common/column/ewm-sph.jpg" alt="" class="ewm-type01"> <p>官方视频号<br>微信扫一扫</p> </div> <div class="box"> <img src="/images/common/column/ewm-dy.jpg" alt="" class="ewm-type02"> <p>官方抖音号<br>抖音扫一扫</p> </div> </div> </div> </li>  <li> <a href="//www.fawtography.com/zhuanti/fankui/?gg=www_right" target="_blank"><i class="rf-fankui-icon"></i>建议/投诉</a> </li> </ul> <div class="rf-returnTop"> <a href="javascript:void(0)"><i class="rf-returnTop-icon"></i>回到顶部</a> </div> <a href="javascript:void(0)" class="rightFloatNav-switch-icon">折叠</a> </div> <script type="text/javascript" src="//24olv2.chinaacc.com/resource/pcbox/js/24olv2_box.js"></script> <script type="text/javascript"> (function($,win){ var _rightFloatNav = $('.rightFloatNav'); $.fn.rignavShowOriginal = function (options) { //各种属性、参数 var defaults = { params:{ //'getDataUrl':'//www.fawtography.com/zhuanti/datafreeDown/', 'onlineServiceUrl':'//www.fawtography.com/24olv2/member/index.shtm', 'weixinPic':'/images/common/column/rf-weixin.jpg', 'appPic':'//www.fawtography.com/images/accAppCode/rightFloatApp.png' }, navFixT1:0, navFixT2:0, navFixT3:$(document).scrollTop(), navFixtimer:null // 定时器 }; var _opt = $.extend(defaults, options); this.each(function () { //插件实现代码 var _this = $(this), _newPeople = _this.find('.rightFloatNav-newPeople'); if(_newPeople.attr('data-lock') != 'true'){ // data-lock = true 的时候锁定默认信息 _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){ //显示新人有礼 _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) { //各种属性、参数 var defaults = { 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