2017轻松过关1 2017年注册会计师考试应试指导及全真模拟测试 财务成本管理 上下册

上册
第一部分命题规律总结及趋势预测
复习指导命题规律总结及趋势预测…………………………………………………………（3）
一、全书基本框架内容·······················································（3）
二、近几年财务成本管理考试命题规律总结·····································（4）
三、本年教材的主要变化·····················································（7）
四、机考新形势下的复习策略·················································（7）
第二部分同步辅导及强化训练
第一章 财务管理基本原理·················································（11）
本章考情分析······························································（11）
2017年教材主要变化·······················································（11）
本章核心考点解读··························································（11）
历年经典试题回顾··························································（23）
同步强化练习题····························································（23）
同步强化练习题参考答案及解析··············································（26）
第二章 财务报表分析和财务预测···········································（29）
本章考情分析······························································（29）
2017年教材主要变化·······················································（29）
本章核心考点解读··························································（29）
历年经典试题回顾··························································（48）
同步强化练习题····························································（57）
同步强化练习题参考答案及解析···············································（71）
第三章 价值评估基础······················································（82）
本章考情分析······························································（82）
2017年教材主要变化························································（82）
本章核心考点解读···························································（82）
历年经典试题回顾··························································（96）
同步强化练习题····························································（96）
同步强化练习题参考答案及解析···············································（101）
第四章 资本成本·························································（107）
本章考情分析·······························································（107）
2017年教材主要变化························································（107）
本章核心考点解读···························································（107）
历年经典试题回顾···························································（118）
同步强化练习题·····························································（120）
同步强化练习题参考答案及解析···············································（124）
第五章 投资项目资本预算··················································（128）
本章考情分析······························································（128）
2017年教材主要变化························································（128）
本章核心考点解读···························································（128）
历年经典试题回顾···························································（136）
同步强化练习题·····························································（147）
同步强化练习题参考答案及解析···············································（157）
第六章 债券、股票价值评估·················································（168）
本章考情分析·······························································（168）
2017年教材主要变化························································（168）
本章核心考点解读···························································（168）
历年经典试题回顾···························································（175）
同步强化练习题····························································（178）
同步强化练习题参考答案及解析·············································（182）
第七章 期权价值评估·····················································（186）
本章考情分析······························································（186）
2017年教材主要变化························································（186）
本章核心考点解读··························································（186）
历年经典试题回顾···························································（196）
同步强化练习题····························································（199）
同步强化练习题参考答案及解析·············································（205）
第八章 企业价值评估····················································（213）
本章考情分析·····························································（213）
2017年教材主要变化························································（213）
本章核心考点解读···························································（213）
历年经典试题回顾··························································（222）
同步强化练习题····························································（229）
同步强化练习题参考答案及解析···············································（238）
第九章 资本结构··························································（248）
本章考情分析······························································（248）
2017年教材主要变化······················································（248）
本章核心考点解读··························································（248）
历年经典试题回顾··························································（258）
同步强化练习题···························································（258）
同步强化练习题参考答案及解析··············································（263）
第十章 股利分配、股票分割与股票回购·····································（271）
本章考情分析······························································（271）
2017年教材主要变化························································（271）
本章核心考点解读···························································（271）
历年经典试题回顾···························································（283）
同步强化练习题·····························································（283）
同步强化练习题参考答案及解析··············································（287）
第十一章 长期筹资························································（293）
本章考情分析······························································（293）
2017年教材主要变化························································（293）
本章核心考点解读···························································（293）
历年经典试题回顾···························································（310）
同步强化练习题·····························································（315）
同步强化练习题参考答案及解析···············································（324）
第十二章 营运资本管理····················································（335）
本章考情分析·······························································（335）
2017年教材主要变化························································（335）
本章核心考点解读··························································（335）
历年经典试题回顾·························································（345）
同步强化练习题···························································（348）
同步强化练习题参考答案及解析···············································（356）
下册
第十三章 产品成本计算····················································（365）
本章考情分析······························································（365）
2017年教材主要变化·······················································（365）
本章核心考点解读··························································（365）
历年经典试题回顾··························································（374）
同步强化练习题·····························································（396）
同步强化练习题参考答案及解析···············································（409）
第十四章 标准成本法·····················································（420）
本章考情分析······························································（420）
2017年教材主要变化·······················································（420）
本章核心考点解读··························································（420）
历年经典试题回顾···························································（426）
同步强化练习题···························································（428）
同步强化练习题参考答案及解析···············································（431）
第十五章 作业成本法·····················································（435）
本章考情分析······························································（435）
2017年教材主要变化························································（435）
本章核心考点解读···························································（435）
历年经典试题回顾···························································（440）
同步强化练习题·····························································（440）
同步强化练习题参考答案及解析···············································（446）
第十六章 本量利分析······················································（451）
本章考情分析·······························································（451）
2017年教材主要变化························································（451）
本章核心考点解读···························································（451）
历年经典试题回顾···························································（459）
同步强化练习题·····························································（461）
同步强化练习题参考答案及解析···············································（466）
第十七章 短期经营决策····················································（472）
本章考情分析·······························································（472）
2017年教材主要变化························································（472）
本章核心考点解读·························································（472）
历年经典试题回顾···························································（479）
同步强化练习题·····························································（482）
同步强化练习题参考答案及解析···············································（487）
第十八章 全面预算························································（493）
本章考情分析·······························································（493）
2017年教材主要变化························································（493）
本章核心考点解读···························································（493）
历年经典试题回顾···························································（500）
同步强化练习题·····························································（502）
同步强化练习题参考答案及解析··············································（509）
第十九章 责任会计························································（515）
本章考情分析······························································（515）
2017年教材主要变化························································（515）
本章核心考点解读···························································（515）
历年经典试题回顾···························································（524）
同步强化练习题·····························································（524）
同步强化练习题参考答案及解析··············································（529）
第二十章 业绩评价······················································（533）
本章考情分析·····························································（533）
2017年教材主要变化························································（533）
本章核心考点解读··························································（533）
历年经典试题回顾·························································（540）
同步强化练习题···························································（543）
同步强化练习题参考答案及解析··············································（547）
第二十一章 管理会计报告················································（551）
本章考情分析······························································（551）
2017年教材主要变化·······················································（551）
本章核心考点解读·························································（551）
历年经典试题回顾························································（554）
同步强化练习题·····························································（554）
同步强化练习题参考答案及解析·············································（557）
第三部分跨章节综合题演练
综合题演练·································································（561）
综合题扫描·································································（561）
跨章节综合题·······························································（563）
跨章节综合题参考答案及解析·················································（578）
第四部分全真模拟测试题及参考答案
2017年注册会计师考试全真模拟测试题（一）···································（591）
全真模拟测试题（一）参考答案及解析·········································（597）
2017年注册会计师考试全真模拟测试题（二）····································（605）
全真模拟测试题（二）参考答案及解析········································（613）
附录注册会计师全国统一考试（专业阶段）历年真题新解·························（621）