注册会计师《会计》第十二章思维导图

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注册会计师《会计》第十二章思维导图

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》第十二章思维导图：本章重难点：或有事项确认负债的条件及计量；或有事项确认资产的条件及计量；亏损合同的会计处理；重组义务的会计处理等。属于三星级章节，多以客观题的形式进行考查。

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CONNECT:[ UseTime:0.000355s ] mysql:host=127.0.0.1;port=3306;dbname=soker_pro;charset=utf8mb4
SHOW FULL COLUMNS FROM `soker_city_province` [ RunTime:0.000960s ]
SELECT `id`,`province_name`,`province_capitalid`,`province_isdelete` FROM `soker_city_province` WHERE `province_name` = '马萨诸塞' AND `province_isdelete` = 0 LIMIT 1 [ RunTime:0.000310s ]
SHOW FULL COLUMNS FROM `soker_city` [ RunTime:0.001226s ]
SELECT `id`,`city_name`,`city_pid`,`city_directory` FROM `soker_city` WHERE `city_name` = '北京' LIMIT 1 [ RunTime:0.000294s ]
SHOW FULL COLUMNS FROM `soker_system_content` [ RunTime:0.001031s ]
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` = '8868' LIMIT 1 [ RunTime:0.000340s ]
UPDATE `soker_system_content` SET `con_isHot` = `con_isHot` + 1 WHERE `id` = 8868 [ RunTime:0.004335s ]
SHOW FULL COLUMNS FROM `soker_category` [ RunTime:0.001126s ]
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:0.000370s ]
SHOW FULL COLUMNS FROM `soker_school_campus_course` [ RunTime:0.001058s ]
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:0.004247s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 26880 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000466s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 9920 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000509s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 7041 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000296s ]
SELECT COUNT(DISTINCT `campus_id`) AS think_count FROM `soker_school_campus_course` WHERE `course_id` = 24491 AND `course_status` = 1 LIMIT 1 [ RunTime:0.000226s ]
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:0.000213s ]
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:0.142626s ]
SHOW FULL COLUMNS FROM `soker_school_course_score` [ RunTime:0.000873s ]
SELECT AVG(`score`) AS think_avg FROM `soker_school_course_score` WHERE `school_id` = 8704 LIMIT 1 [ RunTime:0.036266s ]
SELECT AVG(`score`) AS think_avg FROM `soker_school_course_score` WHERE `school_id` = 7163 LIMIT 1 [ RunTime:0.036273s ]
SELECT AVG(`score`) AS think_avg FROM `soker_school_course_score` WHERE `school_id` = 5960 LIMIT 1 [ RunTime:0.036183s ]
SELECT `invitation_box`,`invitation_box_wap`,`invitation_box_click`,`seo_title`,`seo_keywords`,`seo_description` FROM `soker_city` WHERE `id` = 1 LIMIT 1 [ RunTime:0.000245s ]
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` = '8868' LIMIT 1 [ RunTime:0.000214s ]

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