注册会计师《会计》第十章思维导图

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注册会计师《会计》第十章思维导图

职业技能 / 财会/金融 / 注册会计师

91搜课网

2022-05-26 09:12

注册会计师《会计》第十章思维导图：本章主要阐述股份支付的概念，股份支付的确认和计量，是难点也是重点。考生在复习的过程中，要重点学习以现金结算的股份支付和以权益结算的股份支付的概念及会计处理。该章属于四星级章节。

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CONNECT:[ UseTime:0.000345s ] mysql:host=127.0.0.1;port=3306;dbname=soker_pro;charset=utf8mb4
SHOW FULL COLUMNS FROM `soker_city_province` [ RunTime:0.000984s ]
SELECT `id`,`province_name`,`province_capitalid`,`province_isdelete` FROM `soker_city_province` WHERE `province_name` = '俄亥俄' AND `province_isdelete` = 0 LIMIT 1 [ RunTime:0.000248s ]
SHOW FULL COLUMNS FROM `soker_city` [ RunTime:0.000966s ]
SELECT `id`,`city_name`,`city_pid`,`city_directory` FROM `soker_city` WHERE `city_name` = '北京' LIMIT 1 [ RunTime:0.000237s ]
SHOW FULL COLUMNS FROM `soker_system_content` [ RunTime:0.000940s ]
SELECT a.`id`,a.`con_title`,a.`con_city`,a.`con_images`,a.`catid_one`,a.`catid_onename`,a.`catid_two`,a.`catid_twoname`,a.`catid_three`,a.`catid_threename`,a.`con_content`,b.`admin_penName`,a.`con_orderTime`,a.`con_createTime` FROM `soker_system_content` `a` LEFT JOIN `soker_admin_user` `b` ON a.`con_author`=b.`id` WHERE `a`.`con_isDelete` = '0' AND `a`.`id` = '8866' LIMIT 1 [ RunTime:0.000249s ]
UPDATE `soker_system_content` SET `con_isHot` = `con_isHot` + 1 WHERE `id` = 8866 [ RunTime:0.003747s ]
SHOW FULL COLUMNS FROM `soker_category` [ RunTime:0.000983s ]
SELECT `id`,`cat_name`,`cat_parentid`,`cat_secondid`,`cat_directory` FROM `soker_category` WHERE `id` = 386 AND `isTrue` = 1 AND `isDelete` = 0 LIMIT 1 [ RunTime:0.000252s ]
SHOW FULL COLUMNS FROM `soker_school_campus_course` [ RunTime:0.000904s ]
SELECT a.`catid_three`,b.`id`,b.`material_title`,b.`material_images`,b.`material_price`,c.`school_name`,c.`school_logo`,d.`city_name`,d.`city_directory` FROM `soker_school_campus_course` `a` LEFT JOIN `soker_school_materials` `b` ON a.`course_id`=b.`id` LEFT JOIN `soker_school` `c` ON a.`school_id`=c.`id` LEFT JOIN `soker_city` `d` ON a.`cityid`=d.`id` WHERE ( `b`.`material_status` = '1' AND `b`.`material_isdelete` = '0' AND `c`.`isDelete` = '0' AND `a`.`catid_one` = '337' AND `a`.`catid_two` = '358' AND `a`.`catid_three` = '386' AND `a`.`course_status` = '1' ) GROUP BY `b`.`id` ORDER BY `b`.`material_orderTime` DESC,`b`.`material_orderid` ASC,`b`.`id` DESC LIMIT 4 [ RunTime:0.004246s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 26880 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000488s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 9920 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000551s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 7041 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000323s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 24491 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000270s ]
SELECT `id`,`cat_name`,`cat_parentid`,`cat_secondid`,`cat_directory` FROM `soker_category` WHERE `id` = 386 AND `isTrue` = 1 AND `isDelete` = 0 LIMIT 1 [ RunTime:0.000223s ]
SELECT b.`id`,b.`campus_name`,c.`school_logo`,c.`school_name`,d.`city_directory`,d.`city_name` FROM `soker_school_campus_course` `a` LEFT JOIN `soker_school_campus` `b` ON a.`campus_id`=b.`id` LEFT JOIN `soker_school` `c` ON b.`school_id`=c.`id` LEFT JOIN `soker_city` `d` ON a.`cityid`=d.`id` WHERE ( `b`.`campus_status` = '1' AND `b`.`campus_isdelete` = '0' AND `c`.`isDelete` = '0' ) GROUP BY `b`.`id` ORDER BY `b`.`campus_orderTime` DESC,`b`.`campus_orderid` ASC,`b`.`id` DESC LIMIT 3 [ RunTime:0.139048s ]
SHOW FULL COLUMNS FROM `soker_school_course_score` [ RunTime:0.001018s ]
SELECT AVG(`score`) AS think_avg FROM `soker_school_course_score` WHERE `school_id` = 8704 LIMIT 1 [ RunTime:0.036767s ]
SELECT AVG(`score`) AS think_avg FROM `soker_school_course_score` WHERE `school_id` = 7163 LIMIT 1 [ RunTime:0.036510s ]
SELECT AVG(`score`) AS think_avg FROM `soker_school_course_score` WHERE `school_id` = 5960 LIMIT 1 [ RunTime:0.036632s ]
SELECT `invitation_box`,`invitation_box_wap`,`invitation_box_click`,`seo_title`,`seo_keywords`,`seo_description` FROM `soker_city` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000285s ]
SELECT a.`id`,a.`con_title`,a.`con_introduction`,a.`con_images`,b.`cat_name`,b.`cat_directory`,a.`con_createTime`,a.`con_orderTime` FROM `soker_system_content` `a` LEFT JOIN `soker_category` `b` ON a.`catid_three`=b.`id` WHERE `a`.`id` = '8866' LIMIT 1 [ RunTime:0.000225s ]

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