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沒有不可能完成的事，備考初級會(huì)計(jì)考試是每個(gè)人都可能完成的事，東奧小編為大家匯總了2018年《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)，幫助大家在夯實(shí)基礎(chǔ)。各位考生們趕快跟著小編一起來學(xué)習(xí)吧！

章節(jié)	知識點(diǎn)
第一章會(huì)計(jì)概述	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)的概念
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)核算的一般要求
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：監(jiān)督職能
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)目標(biāo)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)基本假設(shè)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)分期
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)(記賬)基礎(chǔ)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)信息質(zhì)量要求
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)要素及其確認(rèn)條件(1)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)要素及其確認(rèn)條件(2)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)要素計(jì)量屬性及其應(yīng)用原則
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)等式
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)科目
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：借貸記賬法下的試算平衡
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：賬戶
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：借貸記賬法
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)分錄的概念和要素
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)憑證概述
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)憑證分類
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：累計(jì)憑證
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：原始憑證的基本內(nèi)容
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：原始憑證
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：記賬憑證
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：記賬憑證的基本內(nèi)容
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：記賬憑證的填制要求
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：收款憑證的填制要求
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：付款憑證和轉(zhuǎn)賬憑證的填制要求
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：記賬憑證的審核
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)憑證的保管
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)賬簿概述
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)賬簿的基本內(nèi)容
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)賬簿的種類(1)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)賬簿的種類(2)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)賬簿的種類(3)
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：會(huì)計(jì)賬簿的啟用與登記要求
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：日記賬的格式與登記方法
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：總分類賬的格式與登記方法
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：明細(xì)分類賬的格式與登記方法
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：總分類賬戶與明細(xì)分類賬戶的平行登記
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：對賬
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：結(jié)賬
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：錯(cuò)賬更正的方法
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：賬務(wù)處理程序
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：記賬憑證賬務(wù)處理程序
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：記賬憑證賬務(wù)處理程序的內(nèi)容
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：匯總記賬憑證賬務(wù)處理程序
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：匯總記賬憑證賬務(wù)處理程序的內(nèi)容
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：科目匯總表賬務(wù)處理程序
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：科目匯總表賬務(wù)處理程序的步驟和內(nèi)容
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：不同賬務(wù)處理程序有關(guān)內(nèi)容匯總
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：財(cái)產(chǎn)清查概述
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：定期清查和不定期清查
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：財(cái)產(chǎn)清查的一般程序
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：庫存現(xiàn)金的清查
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：銀行存款的清查
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：銀行存款清查的步驟
	2018《初級會(huì)計(jì)實(shí)務(wù)》知識點(diǎn)：銀行存款余額調(diào)節(jié)表

初級會(huì)計(jì)考試要求必須在一年內(nèi)通過兩個(gè)科目的考試，因此《初級會(huì)計(jì)實(shí)務(wù)》和《經(jīng)濟(jì)法基礎(chǔ)》要同時(shí)復(fù)習(xí)，更多經(jīng)濟(jì)法基礎(chǔ)知識點(diǎn)可查看：2018初級會(huì)計(jì)職稱《經(jīng)濟(jì)法基礎(chǔ)》知識點(diǎn)匯總。