本图书主要针对全国注册会计师考试人员设置。本书主要有两个板块。第一个板块为注册会计师考试入门导学，该部分将围绕注册会计师是什么、为什么要报考注册会计师考试、注册会计师考试的报名条件、注册会计师考试科目及学习建议等方面进行写作。第二个板块为考试科目基础入门知识，该部分将对注册会计师考试中会计、税法、经济法、财务成本管理、审计、公司战略与风险管理六个科目的基础入门知识分别进行写作。

作为注册会计师考试的初学者，我建议您可以先通过《注册会计师考试基础入门一本通》了解注册会计师考试的基本考情，并做好入门知识的铺垫。此外，我还建议您最好在新考试大纲出来前就提前开始学习，夯实基础，“以时间换空间”，为自己赢得学习上的主动权。本书内容精良，是您不可多得的学习资料。

在正式开始学习注册会计师的考试课程之前，我有一些话想对您说。注册会计师考试与您以往经历的初级会计、中级会计的考试不一样，它的科目多，内容广，难度相对较大。近年注册会计师考试中“原理和实务相结合”的考核趋势越发明显，既要考查对所学理论知识的理解能力，又要考查基本应用能力和综合运用能力，所以我们在学习注册会计师课程时需要高度重视对知识原理的准确理解和灵活运用。另外，“全方面考查”的趋势也日益突出，这要求我们除了学习重难点知识，还需秉持全面学习的理念进行备考，做到“点面结合、全面掌握”。作为注册会计师考试的初学者，我建议您可以先通过《注册会计师考试基础入门一本通》了解注册会计师考试的基本考情，并做好入门知识的铺垫。此外，我还建议您最好在新考试大纲出来前就提前开始学习，夯实基础，“以时间换空间”，为自己赢得学习上的主动权。注册会计师证书作为最有含金量的财经类证书，值得我们每一位有梦想的人努力。当然，备考过程中肯定会伴随着痛苦、纠结和迷茫。虽然学习很苦，但坚持很酷。我们不是因为看到希望才去努力，而是因为努力才能看到希望。之了课堂将会一直带领并且陪伴着您，在征服注册会计师考试的路途上，和您一起耕耘，一起播种，
一起战斗。让我们用勇气、信念战胜一切困难，收获累累硕果，遇见更好的自己。

之了课堂是成都环宇知了科技有限公司旗下的教育培训机构，专门从事教育产品策划、研发、销售。之了课堂成立了专门的编写组——之了课堂编写组。本书主要编写成员：陈玲娣，1968年生，南京大学金融学专业硕士，副教授，注册会计师。现就职于成都环宇知了科技有限公司，为之了课堂会计金牌讲师，授课用名陈娣。主要研究方向为中级财务管理、注册会计师财务成本管理课程教学。1992年开始从事会计职称考前培训，2001年开始从事注册会计师考前培训工作，同时长期从事上市公司、行政事业单位等各类企业财会人员以及其他经营管理人员的培训工作。

注册会计师考试入门导学 ······························ 1
·会计························································ 11
专题一  总论······················································12
专题二  存货······················································20
专题三  固定资产················································28
专题四  无形资产················································39
专题五  投资性房地产··········································46
专题六  金融资产················································58
专题七  长期股权投资··········································68
附录  会计科目表················································85
·税法························································ 87
专题一  个人所得税法··········································88
专题二  土地增值税法········································ 123
专题三  资源税法·············································· 138
·经济法····················································149
专题一  物权法律制度········································ 150
专题二  合同法律制度········································ 165·                                                                                                       财务成本管理···········································179
专题一  入门导学·············································· 180
专题二  本量利分析基础知识······························· 189
专题三  货币时间价值及应用······························· 202
·审计·······················································221
专题一  审计概述·············································· 222
专题二  审计计划·············································· 242
专题三  审计证据·············································· 253
·公司战略与风险管理 ·································257
专题一  战略概述·············································· 258
专题二  战略分析·············································· 260
专题三  战略选择·············································· 279

从注册会计师会员类型来看，中国注册会计师协会将会员分为执业会员和非执业会员两种，这两种类型的会员一般也会拥有两条职业发展路径。执业会员通常在会计师事务所从事审计工作，而非执业会员通常在各大企业、机构和单位从事会计核算、财务分析、投资咨询等多样化的职业。相比初级会计师和中级会计师，注册会计师的财会知识面更广，在不同业务场景中解决复杂问题时也能更加得心应手，在竞争中也会脱颖而出，从而获得更多的发展机会。下图梳理了注册会计师未来发展的一些职业路线。