What is the difference between the 2010 Junior Accounting Dongao courseware and the 2011 courseware?

It's really hard to say now.、The 2011 CPA tutorial hasn't come out yet.。 The courseware of the East Olympics also has to be based on the textbook o( o

I haven't uploaded it for 2011 yet.

Because the first is free, the first to have certification, that is, to buy courseware, I bought this year, the title courseware has been uploaded a lot, certified accounting 2011 has no courseware, .Before November 30, I bought only 110 subjects, and there are generally discounts for buying study cards, which are much cheaper than taking physical classes. And if you buy the 2011 course, you will get the 2010 for free, if you think the 2011 courseware is slow to upload, you can read the 2010 first.

Buy a card and recharge it, it's a lot cheaper. As for the difference, the online ones are not very complete and a bit messy.

Yes, yes, but the difference won't be huge. My friends have prepared them all with 12-year-old books.

The 2014 Elementary Accounting Textbook was launched in May 2014. There is only one version of the textbook for primary professional titles in accounting.

Accounting Junior Title Review Strategies.

1) The syllabus of the junior accounting title examination is the key.

Many people feel that the content of the textbook is large and the coverage is large. However, there is a principle: the exam has a scope, and this is the exam syllabus.

As the saying goes, "it's better to look at it a thousand times than to go through it with your hands" copy down every knowledge point of the exam syllabus, and then read the book, every time you read the book, you read it with questions, and take notes for those who feel in doubt, and try to answer the questions completely. The syllabus of the 2014 junior accounting title examination has not yet been announced, and candidates can refer to the 2013 junior accounting title examination syllabus first.

2) Study time is a guarantee.

Everything is pre-planned, scientific and feasible learning plan will make learning twice the result with half the effort, the online school has developed the 2014 junior accounting title examination study plan, hoping to help the 2014 junior accounting title candidates! Most of the applicants have their own lives and work, and it is indeed difficult to study. If you study according to the plan, it will not be so messy, and it will be more conducive to mastering the knowledge.

3) Combination of tutorial materials and test questions.

In the review, reading books is the foundation and fundamental, but the appropriate questions can deepen the understanding, consolidate the memory, and can concretize and organize a lot of ambiguous things in the process of reading. After listening to each chapter of the courseware, immediately do the corresponding test questions.

I heard that it was April-May, but there was no specific time, and this was news from Beijing. It is recommended to book the textbook to**.

The capital of each province is different, and the first class will come out 4 months in advance.

Goodwill will only be reflected in the merger. The goodwill generated at the time of investment is 4200-4000*80%=1000

However, as of December 31, 2009, the net value of the South's investment in the North was 4080-20=4060

The recoverable amount of the northern company is 5100*80%=4080

In other words, the net value of the book investment of the southern company has been less than the recoverable amount of the northern 4060 "4080

In other words, the goodwill recognized at the time of investment no longer exists, that is, the goodwill has an impairment provision of 1000

The impairment limit of goodwill is until the original amount recognized is fully written off, so it can only be written off up to 1000.

According to the provisions of Accounting Standard for Business Enterprises No. 20 - Business Combination, the goodwill reflected in the consolidated financial statements, excluding the goodwill attributable to minority interests of the sub-divisions, should be included in the impairment test, and the book value of the asset group should be adjusted according to the book value and the amount (including the value of minority shareholders' interests in the goodwill). to compare.

Adjusted book value includes full goodwill: 5400 + 1000 80% 6650 Impairment amount: 6650-5100 1550

The consolidated statements reflect the goodwill attributable to the parent company: 1550*80% 1240, so only 1000 impairment is recognized

"The net value of the book investment of the southern company has been less than the recoverable amount of the northern 4060 "4080 "My understanding of this sentence should be that the book value is less than the recoverable amount In this way, there should be no mention of impairment, right, why do you still reduce the 1000 of goodwill? The recoverable amount of 4060 6650 is greater than 4060 The impairment provision is 2590 Because there is goodwill, so I washed the goodwill 1000 first I don't know if it's right I also have to take the exam.

Hello classmates, I'm glad to answer for you!

In the form of paperless examination, the Accounting Qualification Evaluation Center of the Ministry of Finance organized experts to adjust and revise the 2014 edition of "Primary Accounting Practice" and "Fundamentals of Economic Law" in accordance with the requirements and scope of the 2015 examination syllabus. In addition, the "Compilation of Reference Regulations for the National Accounting Professional and Technical Qualification Examination" has also been adjusted accordingly.

The adjustments and revisions of "Elementary Accounting Practice" and "Fundamentals of Economic Law" are published on the National Accounting Qualification Evaluation Network. This tutorial material is used to guide candidates to review and prepare for the exam, and is not used as a designated book for the National Accounting Professional and Technical Qualification Examination.

If candidates encounter difficult problems in the process of learning the tutorial materials, they can log on to the "Examination Book" column of the National Accounting Qualification Evaluation Network, ask questions through the Q&A board, and pay attention to the answers to relevant questions.

Gordon wishes you a happy life!

The textbooks have not yet come out, and the test time will start on May 16, and the form is a computer-based test.