第1章 职业道德
China Code of Ethics for Certified Public Accountants
No.1 Fundamental Principles of Professional Ethics
No.2 Conceptual Framework
No.3 Specific Requiremcnts in ProvidingProfessional Serviccs
No.4 lndcpendence Requi,ements for Audit and Revicw Engagcments
第2章 会计
Accounting
Topic 01:Financial Instrument
Topic 02:Long—term Equity Investments
Topic 03:Fixed Assets,Intangible Assets and Investment Real Estates
Topic 04:Impairment of Assets
Topic 05:Revenue
Topic 06:Contingencies
Topic 07:Exchange of Non-monetary Assets
Topic 08:Debt Restructuring
Topic 09:Share—based Payment
Topic 10:Income 7axes
Topic 11:Foreign Currency Translation
Topic 12:Changcs of Accounting Policics and Acc.unting Estimatcs and Error Corrccti
Topic 14:Business Combinations
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第3章 审记
第4章 财务成本管理
第5章 公司战略与风险管理
第6章 经济法
第7章 税法