undefined
{"result":1,"categoryType":"kaoshi","list":[{"chapFolder":{"_Id":5662,"_Name":"精讲班","_EbookId":1001076,"_Remark":"","_OrderId":0,"_AddTime":"\/Date(1724399497377)\/","_UpdateTime":"\/Date(1724738824353)\/"},"books":[{"id":"28ea1432-dda5-4c73-9d56-27eadb1cceb9","name":"备考预习","platnum":"chap","videoType":"v2","interval":"01:11:12","freeSec":120,"size":971856812,"coverPic":""},{"id":"3b86d3a3-f4d4-43f2-9f7e-eefd6f97da54","name":"第一章 第一节 会计概述","platnum":"chap","videoType":"v2","interval":"00:14:34","freeSec":120,"size":198963848,"coverPic":""},{"id":"f0180a1b-b4ff-4879-8c1a-c07e9bb9a324","name":"第一章 第二节 财务报告目标、会计基本假设和会计基础","platnum":"chap","videoType":"v2","interval":"00:39:36","freeSec":120,"size":540670364,"coverPic":""},{"id":"e70c0037-0628-4eda-8dc6-22c72dab7567","name":"第一章 第三节 会计信息质量要求","platnum":"chap","videoType":"v2","interval":"00:42:05","freeSec":120,"size":574405616,"coverPic":""},{"id":"90ffc7d2-7b68-4e4c-96d0-74c09a39f0e6","name":"第一章 第四节 会计要素及其确认与计量","platnum":"chap","videoType":"v2","interval":"00:34:26","freeSec":120,"size":470060019,"coverPic":""},{"id":"d74aba98-f42b-4117-9997-d22ea4f3ed89","name":"第二章 第一节 存货的确认和初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:37:55","freeSec":120,"size":517714536,"coverPic":""},{"id":"9e7e8264-df9b-4c9e-ab86-9e5b49901b69","name":"第二章 第一节 存货的确认和初始计量(2)——第二节 发出存货的计量","platnum":"chap","videoType":"v2","interval":"00:48:17","freeSec":120,"size":659011837,"coverPic":""},{"id":"0f3357ca-1770-4232-ae75-22efc53c098a","name":"第二章 第三节 期末存货的计量","platnum":"chap","videoType":"v2","interval":"00:43:38","freeSec":120,"size":595615887,"coverPic":""},{"id":"5b833153-0910-46a1-9895-73ed601a463f","name":"第三章 第一节 固定资产的确认和初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:52:45","freeSec":120,"size":522082825,"coverPic":""},{"id":"d48e094b-0fde-43e5-8856-dce5c258d104","name":"第三章 第一节 固定资产的确认和初始计量(2)","platnum":"chap","videoType":"v2","interval":"00:50:57","freeSec":120,"size":695567350,"coverPic":""},{"id":"c2b40031-dc0e-4ec9-8c6f-6ff6b3ce753b","name":"第三章 第二节 固定资产的后续计量(1)","platnum":"chap","videoType":"v2","interval":"00:49:26","freeSec":120,"size":674727566,"coverPic":""},{"id":"b61b96dd-bd7f-45e0-b13b-1505fd2cbcc9","name":"第三章 第二节 固定资产的后续计量(2)","platnum":"chap","videoType":"v2","interval":"00:22:57","freeSec":120,"size":313300443,"coverPic":""},{"id":"2fb82704-413f-48e0-86f1-70c844846a8c","name":"第四章 第一节 无形资产的确认和初始计量","platnum":"chap","videoType":"v2","interval":"00:44:44","freeSec":120,"size":610646553,"coverPic":""},{"id":"921362b5-1a29-4442-a12e-a30ce5df04a7","name":"第四章 第二节 内部研究开发支出的确认和计量","platnum":"chap","videoType":"v2","interval":"00:36:41","freeSec":120,"size":500652860,"coverPic":""},{"id":"08d8a768-5429-4249-b10b-33b39dac71f1","name":"第五章 第一节 投资性房地产的特征与范围——第二节 投资性房地产的确认和初始计量","platnum":"chap","videoType":"v2","interval":"00:38:21","freeSec":120,"size":523607287,"coverPic":""},{"id":"f8c0c829-6a7c-4dda-a4ca-d3ac79627cd0","name":"第五章 第三节 投资性房地产的后续计量","platnum":"chap","videoType":"v2","interval":"00:50:40","freeSec":120,"size":691678710,"coverPic":""},{"id":"91cb9e16-27d5-4709-95b8-d5c80feaa386","name":"第五章 第四节 投资性房地产的转换和处置","platnum":"chap","videoType":"v2","interval":"00:48:59","freeSec":120,"size":668698459,"coverPic":""},{"id":"cf77ee3a-2c97-4ecf-ab7e-d8d46a710449","name":"第六章 第一节 基本概念","platnum":"chap","videoType":"v2","interval":"00:43:03","freeSec":120,"size":587738220,"coverPic":""},{"id":"800ed1c2-cdf6-47e9-9a5d-36d49597c662","name":"第六章 第二节 长期股权投资的初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:45:57","freeSec":120,"size":627318033,"coverPic":""},{"id":"1d6a5b8c-994d-49dc-8fef-469464652c60","name":"第六章 第二节 长期股权投资的初始计量(2)","platnum":"chap","videoType":"v2","interval":"00:55:23","freeSec":120,"size":764090664,"coverPic":""},{"id":"6c8306c5-29d7-4556-bf96-0d31c5d2e105","name":"第六章 第二节 长期股权投资的初始计量(3)","platnum":"chap","videoType":"v2","interval":"00:30:50","freeSec":120,"size":207673178,"coverPic":""},{"id":"08d783e6-5b38-4ef1-9bdb-d4fe7e0599d1","name":"第六章 第三节 长期股权投资的后续计量(1)","platnum":"chap","videoType":"v2","interval":"00:39:31","freeSec":120,"size":539505265,"coverPic":""},{"id":"ec3d2279-aae9-4717-a1d7-3095de1c35f2","name":"第六章 第三节 长期股权投资的后续计量(2)","platnum":"chap","videoType":"v2","interval":"00:59:20","freeSec":120,"size":402138430,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1535394034_1280_720.jpg"},{"id":"bf5486c2-e25d-431c-ab8e-2d2227fad286","name":"第六章 第三节 长期股权投资的后续计量(3)","platnum":"chap","videoType":"v2","interval":"00:43:49","freeSec":120,"size":295830234,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027417005_1280_720.jpg"},{"id":"d9109eb3-d436-402f-8568-fe6233830637","name":"第六章 第三节 长期股权投资的后续计量(4)","platnum":"chap","videoType":"v2","interval":"00:36:51","freeSec":120,"size":248496887,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027171594_1280_720.jpg"},{"id":"d8e57084-c453-47af-b689-8ae09636c195","name":"第六章 第三节 长期股权投资的后续计量(5)","platnum":"chap","videoType":"v2","interval":"00:32:08","freeSec":120,"size":216684524,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1028405433_1280_720.jpg"},{"id":"cd12e2d3-15f3-4913-b5fd-406a960a18c1","name":"第六章 第三节 长期股权投资的后续计量(6)","platnum":"chap","videoType":"v2","interval":"00:44:02","freeSec":120,"size":297768342,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1029044101_1280_720.jpg"},{"id":"e7b32f04-c371-421b-ae48-d9b55ff0bde9","name":"第六章 第四节 长期股权投资核算方法的转换及处置(1)","platnum":"chap","videoType":"v2","interval":"00:35:53","freeSec":120,"size":243237939,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1028544394_1280_720.jpg"},{"id":"4da2301f-3e0f-4814-8e69-6057bdd0abd9","name":"第六章 第四节 长期股权投资核算方法的转换及处置(2)","platnum":"chap","videoType":"v2","interval":"00:31:12","freeSec":120,"size":211475788,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1026577824_1280_720.jpg"},{"id":"7ba90688-a9fe-411b-bd1c-f57473d5c739","name":"第六章 第四节 长期股权投资核算方法的转换及处置(3)","platnum":"chap","videoType":"v2","interval":"00:35:27","freeSec":120,"size":239843451,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027113527_1280_720.jpg"},{"id":"f501609c-054d-4ce8-8358-626d5d7776f5","name":"第六章 第四节 长期股权投资核算方法的转换及处置(4)","platnum":"chap","videoType":"v2","interval":"00:34:44","freeSec":120,"size":234405978,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027121928_1280_720.jpg"},{"id":"152e0bca-6f9d-404c-8182-806c234a0ebc","name":"第六章 第五节 合营安排","platnum":"chap","videoType":"v2","interval":"00:36:26","freeSec":120,"size":246013276,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126097211_1280_720.jpg"},{"id":"1badd3de-5fb6-4f1c-ba71-01f217106138","name":"第七章 第一节 资产减值概述——第二节 资产可收回金额的计量","platnum":"chap","videoType":"v2","interval":"00:39:32","freeSec":120,"size":267726067,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126191275_1280_720.jpg"},{"id":"deb0240f-bf5f-4f46-9516-c663634b5024","name":"第七章 第三节 资产减值损失的确认与计量","platnum":"chap","videoType":"v2","interval":"00:26:41","freeSec":120,"size":180461091,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1125363978_1280_720.jpg"},{"id":"5681d6cc-f027-43b8-8f05-65382740dab0","name":"第七章 第四节 资产组的认定及减值处理","platnum":"chap","videoType":"v2","interval":"00:43:30","freeSec":120,"size":294575677,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126369776_1280_720.jpg"},{"id":"5ee55129-75d1-427f-b0f8-87fc886b59e3","name":"第八章 第一节 流动负债(1)","platnum":"chap","videoType":"v2","interval":"00:46:18","freeSec":120,"size":314341570,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126456283_1280_720.jpg"},{"id":"59ab01df-cd3e-41e7-b021-0183831e8215","name":"第八章 第一节 流动负债(2)","platnum":"chap","videoType":"v2","interval":"00:54:36","freeSec":120,"size":370059856,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128257523_1280_720.jpg"},{"id":"380cfc9e-2526-44f3-b26c-59a242e7644a","name":"第八章 第二节 非流动负债(1)","platnum":"chap","videoType":"v2","interval":"00:43:22","freeSec":120,"size":293808233,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128219426_1280_720.jpg"},{"id":"5e1e5b2f-65ad-4163-9321-4e1f5cdc4b7b","name":"第九章 第一节 职工和职工薪酬的范围及分类","platnum":"chap","videoType":"v2","interval":"00:38:38","freeSec":120,"size":409627402,"coverPic":""},{"id":"3f3d0ab3-1331-4119-aef5-31131671a4ab","name":"第九章 第二节 短期薪酬的确认与计量","platnum":"chap","videoType":"v2","interval":"00:39:47","freeSec":120,"size":543198601,"coverPic":""},{"id":"497b7532-0149-46ec-b078-3d6fde377a12","name":"第九章 第三节 离职后福利的确认与计量","platnum":"chap","videoType":"v2","interval":"00:30:01","freeSec":120,"size":409932082,"coverPic":""},{"id":"f9adf1df-575e-4e6e-833f-173d7644855d","name":"第十章 第一节 股份支付概述","platnum":"chap","videoType":"v2","interval":"00:54:28","freeSec":120,"size":743476545,"coverPic":""},{"id":"b743ee5f-98cf-4584-8287-e300c0baca33","name":"第十章 第二节 股份支付的确认和计量(1)","platnum":"chap","videoType":"v2","interval":"00:53:01","freeSec":120,"size":729443930,"coverPic":""},{"id":"af09a754-9645-4733-aa01-b7f47fa32204","name":"第十章 第二节 股份支付的确认和计量(2)","platnum":"chap","videoType":"v2","interval":"00:40:37","freeSec":120,"size":402225533,"coverPic":""},{"id":"8b6cd453-6265-4dd0-86ce-7e484c4d24e4","name":"第十章 第二节 股份支付的确认和计量(3)","platnum":"chap","videoType":"v2","interval":"00:48:41","freeSec":120,"size":481942069,"coverPic":""},{"id":"97edc8f2-b15f-43b9-b9ba-0f34bc383af4","name":"第十章 第三节 股份支付的应用举例","platnum":"chap","videoType":"v2","interval":"00:54:43","freeSec":120,"size":541664672,"coverPic":""},{"id":"4894dc59-df17-49bc-afac-8a73e0779917","name":"第十一章 第一节 借款费用概述——第二节 借款费用的确认","platnum":"chap","videoType":"v2","interval":"00:30:50","freeSec":120,"size":305344869,"coverPic":""},{"id":"257a03d7-9498-4cfe-b0a7-4a25f65e4684","name":"第十一章 第三节 借款费用的计量","platnum":"chap","videoType":"v2","interval":"00:59:08","freeSec":120,"size":399634451,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128533660_1280_720.jpg"},{"id":"5b9b0d78-d060-4194-be4d-b466be05a7f9","name":"第十二章 第一节 或有事项概述——第二节 或有事项的确认和计量","platnum":"chap","videoType":"v2","interval":"00:52:28","freeSec":120,"size":351043730,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1127012301_1280_720.jpg"},{"id":"5ce61b4e-6436-449f-8032-90034c5f10ce","name":"第十二章 第三节 或有事项会计处理的具体应用","platnum":"chap","videoType":"v2","interval":"00:49:01","freeSec":120,"size":328891013,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147563111_1280_720.jpg"},{"id":"ec12db6e-903a-4a10-9d79-166f76688194","name":"第十三章 第一节 金融工具概述","platnum":"chap","videoType":"v2","interval":"00:43:56","freeSec":120,"size":287396325,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147336670_1280_720.jpg"},{"id":"afe7d658-b307-483e-82a5-499363290661","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(1)","platnum":"chap","videoType":"v2","interval":"00:32:36","freeSec":120,"size":209103367,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146485104_1280_720.jpg"},{"id":"17dee1ad-7d8a-4cfb-97d7-a4e41b0ca794","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(2)","platnum":"chap","videoType":"v2","interval":"00:31:35","freeSec":120,"size":431260741,"coverPic":""},{"id":"d30be315-0c05-4fc0-a47b-5dc2ad7f7c79","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(3)","platnum":"chap","videoType":"v2","interval":"00:43:03","freeSec":120,"size":284335946,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147323844_1280_720.jpg"},{"id":"af14f986-c9fc-474d-883d-45085fcc2f03","name":"第十三章 第三节 金融负债和权益工具的区分(1)","platnum":"chap","videoType":"v2","interval":"00:24:50","freeSec":120,"size":163982224,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146188868_1280_720.jpg"},{"id":"2d866645-a043-4de3-a819-00c356bc76b7","name":"第十三章 第三节 金融负债和权益工具的区分(2)","platnum":"chap","videoType":"v2","interval":"00:27:28","freeSec":120,"size":375119659,"coverPic":""},{"id":"426cd756-38d2-4e4d-8d64-770301dc2621","name":"第十三章 第三节 金融负债和权益工具的区分(3)","platnum":"chap","videoType":"v2","interval":"00:25:26","freeSec":120,"size":168463324,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147581609_1280_720.jpg"},{"id":"30a0b3f8-1531-45f9-9813-dcec66440146","name":"第十三章 第四节 金融工具的计量(1)","platnum":"chap","videoType":"v2","interval":"00:29:07","freeSec":120,"size":397547079,"coverPic":""},{"id":"7796c39b-d076-4585-8568-ddf50bf0b301","name":"第十三章 第四节 金融工具的计量(2)","platnum":"chap","videoType":"v2","interval":"00:31:04","freeSec":120,"size":424194284,"coverPic":""},{"id":"b2961117-611e-4c49-b104-c2344d8a6b38","name":"第十三章 第四节 金融工具的计量(3)","platnum":"chap","videoType":"v2","interval":"00:28:56","freeSec":120,"size":395126107,"coverPic":""},{"id":"1a8be0b3-7257-4bab-b1cc-8f1e36fa24d8","name":"第十三章 第四节 金融工具的计量(4)","platnum":"chap","videoType":"v2","interval":"00:32:05","freeSec":120,"size":438078923,"coverPic":""},{"id":"ddbb8eb7-9359-4c0b-96dd-b1b262a841bf","name":"第十三章 第四节 金融工具的计量(5)","platnum":"chap","videoType":"v2","interval":"00:26:29","freeSec":120,"size":361644637,"coverPic":""},{"id":"c1cdbf0f-b39b-4b06-b5f0-de5e887c4376","name":"第十三章 第四节 金融工具的计量(6)","platnum":"chap","videoType":"v2","interval":"00:44:07","freeSec":120,"size":294496579,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1149131638_1280_720.jpg"},{"id":"f5757161-ea1f-4817-81fb-57920a0215c6","name":"第十三章 第五节 金融资产转移(1)","platnum":"chap","videoType":"v2","interval":"00:25:40","freeSec":120,"size":167287456,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1148194222_1280_720.jpg"},{"id":"1c29f28b-f575-4b23-868b-fca516060a8d","name":"第十三章 第五节 金融资产转移(2)","platnum":"chap","videoType":"v2","interval":"00:33:36","freeSec":120,"size":221546860,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146544614_1280_720.jpg"},{"id":"8bef5561-419c-47bf-9af7-99558b9e199e","name":"第十三章 第六节 套期会计","platnum":"chap","videoType":"v2","interval":"00:45:48","freeSec":120,"size":301404646,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302021533_1280_720.jpg"},{"id":"b35b1acb-6ffd-4cc6-9bf3-d475e77c6b79","name":"第十四章 第一节 租赁概述(1)","platnum":"chap","videoType":"v2","interval":"00:22:56","freeSec":120,"size":149485642,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1300553154_1280_720.jpg"},{"id":"3a878779-1951-4094-837b-a7580d999150","name":"第十四章 第一节 租赁概述(2)","platnum":"chap","videoType":"v2","interval":"00:41:52","freeSec":120,"size":274397261,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301549766_1280_720.jpg"},{"id":"b77c0cd3-0cf4-4a0f-91ad-4a129407d98b","name":"第十四章 第二节 承租人会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:29:07","freeSec":120,"size":187232221,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301149996_1280_720.jpg"},{"id":"cb8e1b9c-982a-49a4-9718-7ca5beb90c26","name":"第十四章 第二节 承租人会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:30","freeSec":120,"size":160974248,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301017492_1280_720.jpg"},{"id":"2766a579-f6d7-423a-9507-6a1a9cae778b","name":"第十四章 第二节 承租人会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:24:22","freeSec":120,"size":157455283,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302032289_1280_720.jpg"},{"id":"92bda1bf-38b4-4dae-93f6-e4872a036823","name":"第十四章 第二节 承租人会计处理(4)","platnum":"chap","videoType":"v2","interval":"00:25:11","freeSec":120,"size":164451117,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302046274_1280_720.jpg"},{"id":"24e0e7fb-3811-44f4-9aa6-1179c184762a","name":"第十四章 第三节 出租人会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:38:02","freeSec":120,"size":248613027,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302135539_1280_720.jpg"},{"id":"8664038b-4e10-44ab-8b19-131eacb69533","name":"第十四章 第三节 出租人会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:21:04","freeSec":120,"size":138761026,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1300546382_1280_720.jpg"},{"id":"6e631de6-8fe8-4ac3-8237-68d1e6822fce","name":"第十四章 第四节 特殊租赁业务的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:25:30","freeSec":120,"size":165876605,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306265964_1280_720.jpg"},{"id":"780fa98a-5f39-4ac3-aec8-c0daf12d6368","name":"第十四章 第四节 特殊租赁业务的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:32:44","freeSec":120,"size":213873530,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306448822_1280_720.jpg"},{"id":"7df8a440-85df-4b74-8a74-b2e72358faed","name":"第十四章 第四节 特殊租赁业务的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:32:41","freeSec":120,"size":215405372,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306456692_1280_720.jpg"},{"id":"67223ab1-0309-4363-bbce-b86646a5e00f","name":"第十五章 第一节 持有待售的非流动资产和处置组(1)","platnum":"chap","videoType":"v2","interval":"00:26:58","freeSec":120,"size":174058565,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306275650_1280_720.jpg"},{"id":"d44d0c5d-db29-41d9-b82f-df7a471b372c","name":"第十五章 第一节 持有待售的非流动资产和处置组(2)","platnum":"chap","videoType":"v2","interval":"00:30:31","freeSec":120,"size":201771514,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306403669_1280_720.jpg"},{"id":"ba3d4a68-8022-474a-b70c-6766dcd6c80b","name":"第十五章 第一节 持有待售的非流动资产和处置组(3)——第二节 终止经营","platnum":"chap","videoType":"v2","interval":"00:44:28","freeSec":120,"size":294004901,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307387112_1280_720.jpg"},{"id":"78213a48-00e3-4fcf-81f5-78512a046589","name":"第十六章 第一节 实收资本(1)","platnum":"chap","videoType":"v2","interval":"00:24:16","freeSec":120,"size":160407318,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307178041_1280_720.jpg"},{"id":"755b1acd-9f43-491a-b5b1-1c5a22189075","name":"第十六章 第一节 实收资本(2)——第二节 其他权益工具","platnum":"chap","videoType":"v2","interval":"00:39:05","freeSec":120,"size":259696325,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307369554_1280_720.jpg"},{"id":"65a5fdd6-e3ca-4e16-8008-7683e2899da5","name":"第十六章 第三节 资本公积、其他综合收益及留存收益","platnum":"chap","videoType":"v2","interval":"00:28:02","freeSec":120,"size":184509836,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306318918_1280_720.jpg"},{"id":"b599c535-fdb1-45be-a7a1-ff98ea87bed8","name":"第十七章 第一节 收入(1)","platnum":"chap","videoType":"v2","interval":"00:21:29","freeSec":120,"size":142517676,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444182126_1280_720.jpg"},{"id":"0e7a8fd5-a110-4f1d-b9a5-fe01d06a5e73","name":"第十七章 第一节 收入(2)","platnum":"chap","videoType":"v2","interval":"00:47:29","freeSec":120,"size":312917924,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1509443491_1280_720.jpg"},{"id":"70f3d748-30d0-4947-b734-eb02d606a84b","name":"第十七章 第一节 收入(3)","platnum":"chap","videoType":"v2","interval":"00:26:57","freeSec":120,"size":182493605,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444365956_1280_720.jpg"},{"id":"28ee8eff-f006-4b0c-9a53-d8e42c00c19a","name":"第十七章 第一节 收入(4)","platnum":"chap","videoType":"v2","interval":"00:24:07","freeSec":120,"size":162889248,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444276662_1280_720.jpg"},{"id":"afeda151-2ae5-45ae-addd-ce3c10c7e873","name":"第十七章 第一节 收入(5)","platnum":"chap","videoType":"v2","interval":"00:24:46","freeSec":120,"size":167827213,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444296603_1280_720.jpg"},{"id":"1971f4fc-b9e0-403c-a2fd-c007b2952e31","name":"第十七章 第一节 收入(6)","platnum":"chap","videoType":"v2","interval":"00:28:32","freeSec":120,"size":192995379,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444438793_1280_720.jpg"},{"id":"09f3b748-a094-4771-ac1c-35c402d82b68","name":"第十七章 第一节 收入(7)","platnum":"chap","videoType":"v2","interval":"00:25:02","freeSec":120,"size":165159129,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445135814_1280_720.jpg"},{"id":"3ae2d561-e8af-431e-adb7-2519b9f151e1","name":"第十七章 第一节 收入(8)","platnum":"chap","videoType":"v2","interval":"00:24:19","freeSec":120,"size":159853290,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445128414_1280_720.jpg"},{"id":"d6a58869-06cb-4085-bbf6-3758654b43f3","name":"第十七章 第一节 收入(9)","platnum":"chap","videoType":"v2","interval":"00:29:14","freeSec":120,"size":191053192,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445158640_1280_720.jpg"},{"id":"d0772138-a1a2-43ec-95d7-7134ea7c43b7","name":"第十七章 第一节 收入(10)","platnum":"chap","videoType":"v2","interval":"00:24:47","freeSec":120,"size":161538589,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444277506_1280_720.jpg"},{"id":"6de5a09b-c26d-4221-8e02-df1c842e6f1b","name":"第十七章 第一节 收入(11)","platnum":"chap","videoType":"v2","interval":"00:26:32","freeSec":120,"size":174457415,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511322739_1280_720.jpg"},{"id":"dd2a8774-aba3-4e28-bc29-6264a61bc7ec","name":"第十七章 第一节 收入(12)","platnum":"chap","videoType":"v2","interval":"00:26:20","freeSec":120,"size":173099156,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511314398_1280_720.jpg"},{"id":"91581b72-b437-4bfe-8e6b-6440964c6c40","name":"第十七章 第一节 收入(13)——第三节 利润","platnum":"chap","videoType":"v2","interval":"00:36:11","freeSec":120,"size":237811985,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511599377_1280_720.jpg"},{"id":"80e94c7b-e7b2-471d-8f50-9ce430482ff3","name":"第十八章 第一节 政府补助概述","platnum":"chap","videoType":"v2","interval":"00:23:49","freeSec":120,"size":150758856,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511202619_1280_720.jpg"},{"id":"5b206391-3150-48fa-83c5-4d792af1e12c","name":"第十八章 第二节 政府补助的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:22:15","freeSec":120,"size":141634933,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511152609_1280_720.jpg"},{"id":"e35521e2-c073-428a-946c-9ad4a919c335","name":"第十八章 第二节 政府补助的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:35","freeSec":120,"size":158560483,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512221146_1280_720.jpg"},{"id":"a42b9395-205d-4f54-ab22-016654ef4fa2","name":"第十八章 第二节 政府补助的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:29:09","freeSec":120,"size":185748983,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512321481_1280_720.jpg"},{"id":"d8624f0c-dc9c-4709-95b8-15c1dac47519","name":"第十九章 第一节 所得税会计的基本原理(1)","platnum":"chap","videoType":"v2","interval":"00:26:10","freeSec":120,"size":317920895,"coverPic":""},{"id":"a91dd079-95ef-47e9-8969-cd2403671da4","name":"第十九章 第一节 所得税会计的基本原理(2)","platnum":"chap","videoType":"v2","interval":"00:22:35","freeSec":120,"size":224216188,"coverPic":""},{"id":"76245f52-1908-4443-baac-4a14799706a0","name":"第十九章 第二节 资产、负债的计税基础(1)","platnum":"chap","videoType":"v2","interval":"00:23:04","freeSec":120,"size":263041377,"coverPic":""},{"id":"c9c69891-c117-4ba0-a96a-a8ba90b3d57f","name":"第十九章 第二节 资产、负债的计税基础(2)——第三节 暂时性差异","platnum":"chap","videoType":"v2","interval":"00:39:22","freeSec":120,"size":478320172,"coverPic":""},{"id":"f7c5596e-da23-465b-8cf7-fb66c52f8ec7","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(1)","platnum":"chap","videoType":"v2","interval":"00:26:38","freeSec":120,"size":343584764,"coverPic":""},{"id":"8121cea3-9819-42ae-9e00-463fdd2ef1c3","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(2)","platnum":"chap","videoType":"v2","interval":"00:26:48","freeSec":120,"size":345830976,"coverPic":""},{"id":"ea58e268-b0b5-4bb8-9c51-87ea14ac988d","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(3)","platnum":"chap","videoType":"v2","interval":"00:22:49","freeSec":120,"size":294531581,"coverPic":""},{"id":"1be08c24-0f15-4537-9c31-1c744c8aa624","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(4)","platnum":"chap","videoType":"v2","interval":"00:28:49","freeSec":120,"size":371769909,"coverPic":""},{"id":"f79ebe9a-5875-44c1-b18a-dce8088236ec","name":"第十九章 第五节 所得税费用的确认和计量","platnum":"chap","videoType":"v2","interval":"00:50:17","freeSec":120,"size":686323518,"coverPic":""},{"id":"ca9f9261-ee54-4abb-93b4-c50de406feb4","name":"第二十章 第一节 非货币性资产交换的概念——第二节 非货币性资产交换的确认和计量","platnum":"chap","videoType":"v2","interval":"00:31:23","freeSec":120,"size":428414217,"coverPic":""},{"id":"3ac71e0e-978e-47c0-882b-58286921f589","name":"第二十章 第三节 非货币性资产交换的会计处理","platnum":"chap","videoType":"v2","interval":"00:42:26","freeSec":120,"size":280558549,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512549835_1280_720.jpg"},{"id":"47dd7d56-7b85-43e3-8a1f-f2e0ebea4f67","name":"第二十一章 第一节 债务重组的定义和方式","platnum":"chap","videoType":"v2","interval":"00:19:12","freeSec":120,"size":262266678,"coverPic":""},{"id":"230f4b6e-a51f-44de-9a6f-21c1a9fa5be7","name":"第二十一章 第二节 债务重组的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:23:10","freeSec":120,"size":316256015,"coverPic":""},{"id":"b3f34fa9-0056-4cb7-a37b-50b61dee6c65","name":"第二十一章 第二节 债务重组的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:32","freeSec":120,"size":335076693,"coverPic":""},{"id":"fe411672-0775-4fbc-a82a-b6ca9ccd4095","name":"第二十一章 第二节 债务重组的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:31:14","freeSec":120,"size":426311973,"coverPic":""},{"id":"b4b69ff6-ecdb-473f-8da4-917adfafe129","name":"第二十二章 第一节 记账本位币的确定","platnum":"chap","videoType":"v2","interval":"00:33:33","freeSec":120,"size":332155539,"coverPic":""},{"id":"1b4bd8cf-28f9-46ba-94d2-5d9f1e619340","name":"第二十二章 第二节 外市交易的会计处理","platnum":"chap","videoType":"v2","interval":"00:24:31","freeSec":120,"size":242731304,"coverPic":""},{"id":"9d746842-4574-40e1-8a4f-c7040838842a","name":"第二十三章 第一节 财务报表概述","platnum":"chap","videoType":"v2","interval":"00:44:56","freeSec":120,"size":297149978,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512566705_1280_720.jpg"},{"id":"4e5c9339-8bbd-4b39-92a4-d4960617ddb0","name":"第二十三章 第三节 利润表","platnum":"chap","videoType":"v2","interval":"00:27:04","freeSec":120,"size":179920100,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511342867_1280_720.jpg"},{"id":"88c8b3dc-0788-4256-a098-ee26a19890d1","name":"第二十三章 第四节 现金流量表","platnum":"chap","videoType":"v2","interval":"00:41:10","freeSec":120,"size":269049130,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1517161527_1280_720.jpg"},{"id":"8f3d91d4-18b5-4c49-80e3-23cd245f0e6a","name":"第二十三章 第五节 所有者权益变动","platnum":"chap","videoType":"v2","interval":"00:33:15","freeSec":120,"size":219723025,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516549071_1280_720.jpg"},{"id":"4c3c406e-41e9-4086-bd1f-b47ca4a7b713","name":"第二十四章 第一节 会计政策及其变更概述——第三节 会计政策与会计估计及其变更的划分","platnum":"chap","videoType":"v2","interval":"00:32:38","freeSec":120,"size":445479193,"coverPic":""},{"id":"9b5bcc85-72ad-4e93-8c7d-4353740aa661","name":"第二十四章 第四节 会计政策和会计估计变更的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:28:16","freeSec":120,"size":386115628,"coverPic":""},{"id":"450eb6cb-deaf-4801-832c-a72fdab81af4","name":"第二十四章 第四节 会计政策和会计估计变更的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:42:38","freeSec":120,"size":581933074,"coverPic":""},{"id":"be3eb42f-1416-4243-817a-a0f7464ddb7d","name":"第二十五章 第一节 资产负债表日后事项概述","platnum":"chap","videoType":"v2","interval":"00:35:41","freeSec":120,"size":231263119,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516598110_1280_720.jpg"},{"id":"d82bc2b8-c3b4-4a44-b2fe-01b4040f2867","name":"第二十五章 第二节 调整事项的会计处理","platnum":"chap","videoType":"v2","interval":"00:33:14","freeSec":120,"size":214614939,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516528659_1280_720.jpg"},{"id":"5c8d7738-09cd-4ba1-9e7c-51e5658bb424","name":"第二十六章 第一节 企业合并概述","platnum":"chap","videoType":"v2","interval":"00:26:51","freeSec":120,"size":178592753,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516335172_1280_720.jpg"},{"id":"3899db69-9326-4143-927d-88f88bec28b4","name":"第二十六章 第二节 企业合并的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:22:34","freeSec":120,"size":145646641,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1517342413_1280_720.jpg"},{"id":"2e5fed89-0c7b-4c95-a69a-75efbeb231af","name":"第二十六章 第二节 企业合并的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:37:25","freeSec":120,"size":243956304,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518019678_1280_720.jpg"},{"id":"8d0228ad-66ae-4d40-b7e1-d7f91608492b","name":"第二十七章 第一节 合并范围的确定","platnum":"chap","videoType":"v2","interval":"00:32:24","freeSec":120,"size":442247769,"coverPic":""},{"id":"a9b0c12c-0461-4b02-907d-a020879f408e","name":"第二十七章 第二节 合井财务报表编制原则、前期准备事项及程序","platnum":"chap","videoType":"v2","interval":"00:37:40","freeSec":120,"size":514137732,"coverPic":""},{"id":"178a7589-65ad-422d-92c1-c99cd968ebfb","name":"第二十七章 第三节 长期股权投资与所有者权益的合并处理","platnum":"chap","videoType":"v2","interval":"00:27:50","freeSec":120,"size":379952424,"coverPic":""},{"id":"99b7d71a-c151-4bd2-9c2d-75d67857b9b9","name":"第二十七章 第四节 长期股权投资与所有者权益的合并处理(1)","platnum":"chap","videoType":"v2","interval":"00:29:40","freeSec":120,"size":404975551,"coverPic":""},{"id":"0fc6ba4a-5781-4f71-8b85-b2ba8699a5b4","name":"第二十七章 第四节 长期股权投资与所有者权益的合并处理(2)","platnum":"chap","videoType":"v2","interval":"00:21:37","freeSec":120,"size":295243542,"coverPic":""},{"id":"2d4e1564-8304-4967-a212-a71c1bf620cf","name":"第二十七章 第五节 内部商品交易的合并处理","platnum":"chap","videoType":"v2","interval":"00:36:02","freeSec":120,"size":492013232,"coverPic":""},{"id":"cafaa5fc-b2cd-4e4c-97cd-c89065c5d5fe","name":"第二十七章 第六节 内部债权债务的合并处理——第八节 内部无形资产交易的合并处理","platnum":"chap","videoType":"v2","interval":"00:43:45","freeSec":120,"size":597164944,"coverPic":""},{"id":"6a9b9ba6-b914-42e6-a6a3-2211f588ec6b","name":"第二十七章 第九节 特殊交易在合并财务报表中的会计处理","platnum":"chap","videoType":"v2","interval":"00:50:57","freeSec":120,"size":333100262,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518155568_1280_720.jpg"},{"id":"b1eb353d-a1b3-43f3-b66e-2745b2f23420","name":"第二十八章 第一节 每股收益的基本概念——第四节 每股收益的列报","platnum":"chap","videoType":"v2","interval":"00:56:21","freeSec":120,"size":769298824,"coverPic":""},{"id":"c5bc1bb9-816c-4208-8dce-dcc8a3e01810","name":"第二十九章 公允价值计量","platnum":"chap","videoType":"v2","interval":"00:32:11","freeSec":120,"size":212760867,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518035135_1280_720.jpg"},{"id":"f102dd6a-df5b-49f3-9f6e-e15ac9272f15","name":"第三十章 第一节 政府会计概述","platnum":"chap","videoType":"v2","interval":"00:37:36","freeSec":120,"size":372281066,"coverPic":""},{"id":"60de359e-113e-4620-b050-3632004393a4","name":"第三十章 第二节 政府单位特定业务的会计核算(1)","platnum":"chap","videoType":"v2","interval":"00:25:16","freeSec":120,"size":167847122,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516317174_1280_720.jpg"},{"id":"23839d02-729f-4b3c-b7ed-d031777adfd8","name":"第三十章 第二节 政府单位特定业务的会计核算(2)——第三节 民间非营利组织会计","platnum":"chap","videoType":"v2","interval":"00:45:47","freeSec":120,"size":453253414,"coverPic":""}]}]}
课程名称:彭聃龄《普通心理学》精讲班【教材精讲+考研真题串讲】
正在请求视频地址,请稍候...
免费试看2分钟,购买后可观看完整内容! 如果已经购买,请登录后点击观看完整版 ×
目录(试看)观看完整版
在电脑上观看
您可以在网页上在线阅读本书,也可以将本书下载到电脑试用。

[AI视频]彭聃龄《普通心理学》精讲班【教材精讲+考研真题串讲】 {"result":1,"categoryType":"kaoshi","list":[{"chapFolder":{"_Id":5662,"_Name":"精讲班","_EbookId":1001076,"_Remark":"","_OrderId":0,"_AddTime":"\/Date(1724399497377)\/","_UpdateTime":"\/Date(1724738824353)\/"},"books":[{"id":"28ea1432-dda5-4c73-9d56-27eadb1cceb9","name":"备考预习","platnum":"chap","videoType":"v2","interval":"01:11:12","freeSec":120,"size":971856812,"coverPic":""},{"id":"3b86d3a3-f4d4-43f2-9f7e-eefd6f97da54","name":"第一章 第一节 会计概述","platnum":"chap","videoType":"v2","interval":"00:14:34","freeSec":120,"size":198963848,"coverPic":""},{"id":"f0180a1b-b4ff-4879-8c1a-c07e9bb9a324","name":"第一章 第二节 财务报告目标、会计基本假设和会计基础","platnum":"chap","videoType":"v2","interval":"00:39:36","freeSec":120,"size":540670364,"coverPic":""},{"id":"e70c0037-0628-4eda-8dc6-22c72dab7567","name":"第一章 第三节 会计信息质量要求","platnum":"chap","videoType":"v2","interval":"00:42:05","freeSec":120,"size":574405616,"coverPic":""},{"id":"90ffc7d2-7b68-4e4c-96d0-74c09a39f0e6","name":"第一章 第四节 会计要素及其确认与计量","platnum":"chap","videoType":"v2","interval":"00:34:26","freeSec":120,"size":470060019,"coverPic":""},{"id":"d74aba98-f42b-4117-9997-d22ea4f3ed89","name":"第二章 第一节 存货的确认和初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:37:55","freeSec":120,"size":517714536,"coverPic":""},{"id":"9e7e8264-df9b-4c9e-ab86-9e5b49901b69","name":"第二章 第一节 存货的确认和初始计量(2)——第二节 发出存货的计量","platnum":"chap","videoType":"v2","interval":"00:48:17","freeSec":120,"size":659011837,"coverPic":""},{"id":"0f3357ca-1770-4232-ae75-22efc53c098a","name":"第二章 第三节 期末存货的计量","platnum":"chap","videoType":"v2","interval":"00:43:38","freeSec":120,"size":595615887,"coverPic":""},{"id":"5b833153-0910-46a1-9895-73ed601a463f","name":"第三章 第一节 固定资产的确认和初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:52:45","freeSec":120,"size":522082825,"coverPic":""},{"id":"d48e094b-0fde-43e5-8856-dce5c258d104","name":"第三章 第一节 固定资产的确认和初始计量(2)","platnum":"chap","videoType":"v2","interval":"00:50:57","freeSec":120,"size":695567350,"coverPic":""},{"id":"c2b40031-dc0e-4ec9-8c6f-6ff6b3ce753b","name":"第三章 第二节 固定资产的后续计量(1)","platnum":"chap","videoType":"v2","interval":"00:49:26","freeSec":120,"size":674727566,"coverPic":""},{"id":"b61b96dd-bd7f-45e0-b13b-1505fd2cbcc9","name":"第三章 第二节 固定资产的后续计量(2)","platnum":"chap","videoType":"v2","interval":"00:22:57","freeSec":120,"size":313300443,"coverPic":""},{"id":"2fb82704-413f-48e0-86f1-70c844846a8c","name":"第四章 第一节 无形资产的确认和初始计量","platnum":"chap","videoType":"v2","interval":"00:44:44","freeSec":120,"size":610646553,"coverPic":""},{"id":"921362b5-1a29-4442-a12e-a30ce5df04a7","name":"第四章 第二节 内部研究开发支出的确认和计量","platnum":"chap","videoType":"v2","interval":"00:36:41","freeSec":120,"size":500652860,"coverPic":""},{"id":"08d8a768-5429-4249-b10b-33b39dac71f1","name":"第五章 第一节 投资性房地产的特征与范围——第二节 投资性房地产的确认和初始计量","platnum":"chap","videoType":"v2","interval":"00:38:21","freeSec":120,"size":523607287,"coverPic":""},{"id":"f8c0c829-6a7c-4dda-a4ca-d3ac79627cd0","name":"第五章 第三节 投资性房地产的后续计量","platnum":"chap","videoType":"v2","interval":"00:50:40","freeSec":120,"size":691678710,"coverPic":""},{"id":"91cb9e16-27d5-4709-95b8-d5c80feaa386","name":"第五章 第四节 投资性房地产的转换和处置","platnum":"chap","videoType":"v2","interval":"00:48:59","freeSec":120,"size":668698459,"coverPic":""},{"id":"cf77ee3a-2c97-4ecf-ab7e-d8d46a710449","name":"第六章 第一节 基本概念","platnum":"chap","videoType":"v2","interval":"00:43:03","freeSec":120,"size":587738220,"coverPic":""},{"id":"800ed1c2-cdf6-47e9-9a5d-36d49597c662","name":"第六章 第二节 长期股权投资的初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:45:57","freeSec":120,"size":627318033,"coverPic":""},{"id":"1d6a5b8c-994d-49dc-8fef-469464652c60","name":"第六章 第二节 长期股权投资的初始计量(2)","platnum":"chap","videoType":"v2","interval":"00:55:23","freeSec":120,"size":764090664,"coverPic":""},{"id":"6c8306c5-29d7-4556-bf96-0d31c5d2e105","name":"第六章 第二节 长期股权投资的初始计量(3)","platnum":"chap","videoType":"v2","interval":"00:30:50","freeSec":120,"size":207673178,"coverPic":""},{"id":"08d783e6-5b38-4ef1-9bdb-d4fe7e0599d1","name":"第六章 第三节 长期股权投资的后续计量(1)","platnum":"chap","videoType":"v2","interval":"00:39:31","freeSec":120,"size":539505265,"coverPic":""},{"id":"ec3d2279-aae9-4717-a1d7-3095de1c35f2","name":"第六章 第三节 长期股权投资的后续计量(2)","platnum":"chap","videoType":"v2","interval":"00:59:20","freeSec":120,"size":402138430,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1535394034_1280_720.jpg"},{"id":"bf5486c2-e25d-431c-ab8e-2d2227fad286","name":"第六章 第三节 长期股权投资的后续计量(3)","platnum":"chap","videoType":"v2","interval":"00:43:49","freeSec":120,"size":295830234,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027417005_1280_720.jpg"},{"id":"d9109eb3-d436-402f-8568-fe6233830637","name":"第六章 第三节 长期股权投资的后续计量(4)","platnum":"chap","videoType":"v2","interval":"00:36:51","freeSec":120,"size":248496887,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027171594_1280_720.jpg"},{"id":"d8e57084-c453-47af-b689-8ae09636c195","name":"第六章 第三节 长期股权投资的后续计量(5)","platnum":"chap","videoType":"v2","interval":"00:32:08","freeSec":120,"size":216684524,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1028405433_1280_720.jpg"},{"id":"cd12e2d3-15f3-4913-b5fd-406a960a18c1","name":"第六章 第三节 长期股权投资的后续计量(6)","platnum":"chap","videoType":"v2","interval":"00:44:02","freeSec":120,"size":297768342,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1029044101_1280_720.jpg"},{"id":"e7b32f04-c371-421b-ae48-d9b55ff0bde9","name":"第六章 第四节 长期股权投资核算方法的转换及处置(1)","platnum":"chap","videoType":"v2","interval":"00:35:53","freeSec":120,"size":243237939,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1028544394_1280_720.jpg"},{"id":"4da2301f-3e0f-4814-8e69-6057bdd0abd9","name":"第六章 第四节 长期股权投资核算方法的转换及处置(2)","platnum":"chap","videoType":"v2","interval":"00:31:12","freeSec":120,"size":211475788,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1026577824_1280_720.jpg"},{"id":"7ba90688-a9fe-411b-bd1c-f57473d5c739","name":"第六章 第四节 长期股权投资核算方法的转换及处置(3)","platnum":"chap","videoType":"v2","interval":"00:35:27","freeSec":120,"size":239843451,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027113527_1280_720.jpg"},{"id":"f501609c-054d-4ce8-8358-626d5d7776f5","name":"第六章 第四节 长期股权投资核算方法的转换及处置(4)","platnum":"chap","videoType":"v2","interval":"00:34:44","freeSec":120,"size":234405978,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027121928_1280_720.jpg"},{"id":"152e0bca-6f9d-404c-8182-806c234a0ebc","name":"第六章 第五节 合营安排","platnum":"chap","videoType":"v2","interval":"00:36:26","freeSec":120,"size":246013276,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126097211_1280_720.jpg"},{"id":"1badd3de-5fb6-4f1c-ba71-01f217106138","name":"第七章 第一节 资产减值概述——第二节 资产可收回金额的计量","platnum":"chap","videoType":"v2","interval":"00:39:32","freeSec":120,"size":267726067,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126191275_1280_720.jpg"},{"id":"deb0240f-bf5f-4f46-9516-c663634b5024","name":"第七章 第三节 资产减值损失的确认与计量","platnum":"chap","videoType":"v2","interval":"00:26:41","freeSec":120,"size":180461091,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1125363978_1280_720.jpg"},{"id":"5681d6cc-f027-43b8-8f05-65382740dab0","name":"第七章 第四节 资产组的认定及减值处理","platnum":"chap","videoType":"v2","interval":"00:43:30","freeSec":120,"size":294575677,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126369776_1280_720.jpg"},{"id":"5ee55129-75d1-427f-b0f8-87fc886b59e3","name":"第八章 第一节 流动负债(1)","platnum":"chap","videoType":"v2","interval":"00:46:18","freeSec":120,"size":314341570,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126456283_1280_720.jpg"},{"id":"59ab01df-cd3e-41e7-b021-0183831e8215","name":"第八章 第一节 流动负债(2)","platnum":"chap","videoType":"v2","interval":"00:54:36","freeSec":120,"size":370059856,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128257523_1280_720.jpg"},{"id":"380cfc9e-2526-44f3-b26c-59a242e7644a","name":"第八章 第二节 非流动负债(1)","platnum":"chap","videoType":"v2","interval":"00:43:22","freeSec":120,"size":293808233,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128219426_1280_720.jpg"},{"id":"5e1e5b2f-65ad-4163-9321-4e1f5cdc4b7b","name":"第九章 第一节 职工和职工薪酬的范围及分类","platnum":"chap","videoType":"v2","interval":"00:38:38","freeSec":120,"size":409627402,"coverPic":""},{"id":"3f3d0ab3-1331-4119-aef5-31131671a4ab","name":"第九章 第二节 短期薪酬的确认与计量","platnum":"chap","videoType":"v2","interval":"00:39:47","freeSec":120,"size":543198601,"coverPic":""},{"id":"497b7532-0149-46ec-b078-3d6fde377a12","name":"第九章 第三节 离职后福利的确认与计量","platnum":"chap","videoType":"v2","interval":"00:30:01","freeSec":120,"size":409932082,"coverPic":""},{"id":"f9adf1df-575e-4e6e-833f-173d7644855d","name":"第十章 第一节 股份支付概述","platnum":"chap","videoType":"v2","interval":"00:54:28","freeSec":120,"size":743476545,"coverPic":""},{"id":"b743ee5f-98cf-4584-8287-e300c0baca33","name":"第十章 第二节 股份支付的确认和计量(1)","platnum":"chap","videoType":"v2","interval":"00:53:01","freeSec":120,"size":729443930,"coverPic":""},{"id":"af09a754-9645-4733-aa01-b7f47fa32204","name":"第十章 第二节 股份支付的确认和计量(2)","platnum":"chap","videoType":"v2","interval":"00:40:37","freeSec":120,"size":402225533,"coverPic":""},{"id":"8b6cd453-6265-4dd0-86ce-7e484c4d24e4","name":"第十章 第二节 股份支付的确认和计量(3)","platnum":"chap","videoType":"v2","interval":"00:48:41","freeSec":120,"size":481942069,"coverPic":""},{"id":"97edc8f2-b15f-43b9-b9ba-0f34bc383af4","name":"第十章 第三节 股份支付的应用举例","platnum":"chap","videoType":"v2","interval":"00:54:43","freeSec":120,"size":541664672,"coverPic":""},{"id":"4894dc59-df17-49bc-afac-8a73e0779917","name":"第十一章 第一节 借款费用概述——第二节 借款费用的确认","platnum":"chap","videoType":"v2","interval":"00:30:50","freeSec":120,"size":305344869,"coverPic":""},{"id":"257a03d7-9498-4cfe-b0a7-4a25f65e4684","name":"第十一章 第三节 借款费用的计量","platnum":"chap","videoType":"v2","interval":"00:59:08","freeSec":120,"size":399634451,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128533660_1280_720.jpg"},{"id":"5b9b0d78-d060-4194-be4d-b466be05a7f9","name":"第十二章 第一节 或有事项概述——第二节 或有事项的确认和计量","platnum":"chap","videoType":"v2","interval":"00:52:28","freeSec":120,"size":351043730,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1127012301_1280_720.jpg"},{"id":"5ce61b4e-6436-449f-8032-90034c5f10ce","name":"第十二章 第三节 或有事项会计处理的具体应用","platnum":"chap","videoType":"v2","interval":"00:49:01","freeSec":120,"size":328891013,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147563111_1280_720.jpg"},{"id":"ec12db6e-903a-4a10-9d79-166f76688194","name":"第十三章 第一节 金融工具概述","platnum":"chap","videoType":"v2","interval":"00:43:56","freeSec":120,"size":287396325,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147336670_1280_720.jpg"},{"id":"afe7d658-b307-483e-82a5-499363290661","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(1)","platnum":"chap","videoType":"v2","interval":"00:32:36","freeSec":120,"size":209103367,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146485104_1280_720.jpg"},{"id":"17dee1ad-7d8a-4cfb-97d7-a4e41b0ca794","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(2)","platnum":"chap","videoType":"v2","interval":"00:31:35","freeSec":120,"size":431260741,"coverPic":""},{"id":"d30be315-0c05-4fc0-a47b-5dc2ad7f7c79","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(3)","platnum":"chap","videoType":"v2","interval":"00:43:03","freeSec":120,"size":284335946,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147323844_1280_720.jpg"},{"id":"af14f986-c9fc-474d-883d-45085fcc2f03","name":"第十三章 第三节 金融负债和权益工具的区分(1)","platnum":"chap","videoType":"v2","interval":"00:24:50","freeSec":120,"size":163982224,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146188868_1280_720.jpg"},{"id":"2d866645-a043-4de3-a819-00c356bc76b7","name":"第十三章 第三节 金融负债和权益工具的区分(2)","platnum":"chap","videoType":"v2","interval":"00:27:28","freeSec":120,"size":375119659,"coverPic":""},{"id":"426cd756-38d2-4e4d-8d64-770301dc2621","name":"第十三章 第三节 金融负债和权益工具的区分(3)","platnum":"chap","videoType":"v2","interval":"00:25:26","freeSec":120,"size":168463324,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147581609_1280_720.jpg"},{"id":"30a0b3f8-1531-45f9-9813-dcec66440146","name":"第十三章 第四节 金融工具的计量(1)","platnum":"chap","videoType":"v2","interval":"00:29:07","freeSec":120,"size":397547079,"coverPic":""},{"id":"7796c39b-d076-4585-8568-ddf50bf0b301","name":"第十三章 第四节 金融工具的计量(2)","platnum":"chap","videoType":"v2","interval":"00:31:04","freeSec":120,"size":424194284,"coverPic":""},{"id":"b2961117-611e-4c49-b104-c2344d8a6b38","name":"第十三章 第四节 金融工具的计量(3)","platnum":"chap","videoType":"v2","interval":"00:28:56","freeSec":120,"size":395126107,"coverPic":""},{"id":"1a8be0b3-7257-4bab-b1cc-8f1e36fa24d8","name":"第十三章 第四节 金融工具的计量(4)","platnum":"chap","videoType":"v2","interval":"00:32:05","freeSec":120,"size":438078923,"coverPic":""},{"id":"ddbb8eb7-9359-4c0b-96dd-b1b262a841bf","name":"第十三章 第四节 金融工具的计量(5)","platnum":"chap","videoType":"v2","interval":"00:26:29","freeSec":120,"size":361644637,"coverPic":""},{"id":"c1cdbf0f-b39b-4b06-b5f0-de5e887c4376","name":"第十三章 第四节 金融工具的计量(6)","platnum":"chap","videoType":"v2","interval":"00:44:07","freeSec":120,"size":294496579,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1149131638_1280_720.jpg"},{"id":"f5757161-ea1f-4817-81fb-57920a0215c6","name":"第十三章 第五节 金融资产转移(1)","platnum":"chap","videoType":"v2","interval":"00:25:40","freeSec":120,"size":167287456,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1148194222_1280_720.jpg"},{"id":"1c29f28b-f575-4b23-868b-fca516060a8d","name":"第十三章 第五节 金融资产转移(2)","platnum":"chap","videoType":"v2","interval":"00:33:36","freeSec":120,"size":221546860,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146544614_1280_720.jpg"},{"id":"8bef5561-419c-47bf-9af7-99558b9e199e","name":"第十三章 第六节 套期会计","platnum":"chap","videoType":"v2","interval":"00:45:48","freeSec":120,"size":301404646,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302021533_1280_720.jpg"},{"id":"b35b1acb-6ffd-4cc6-9bf3-d475e77c6b79","name":"第十四章 第一节 租赁概述(1)","platnum":"chap","videoType":"v2","interval":"00:22:56","freeSec":120,"size":149485642,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1300553154_1280_720.jpg"},{"id":"3a878779-1951-4094-837b-a7580d999150","name":"第十四章 第一节 租赁概述(2)","platnum":"chap","videoType":"v2","interval":"00:41:52","freeSec":120,"size":274397261,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301549766_1280_720.jpg"},{"id":"b77c0cd3-0cf4-4a0f-91ad-4a129407d98b","name":"第十四章 第二节 承租人会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:29:07","freeSec":120,"size":187232221,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301149996_1280_720.jpg"},{"id":"cb8e1b9c-982a-49a4-9718-7ca5beb90c26","name":"第十四章 第二节 承租人会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:30","freeSec":120,"size":160974248,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301017492_1280_720.jpg"},{"id":"2766a579-f6d7-423a-9507-6a1a9cae778b","name":"第十四章 第二节 承租人会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:24:22","freeSec":120,"size":157455283,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302032289_1280_720.jpg"},{"id":"92bda1bf-38b4-4dae-93f6-e4872a036823","name":"第十四章 第二节 承租人会计处理(4)","platnum":"chap","videoType":"v2","interval":"00:25:11","freeSec":120,"size":164451117,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302046274_1280_720.jpg"},{"id":"24e0e7fb-3811-44f4-9aa6-1179c184762a","name":"第十四章 第三节 出租人会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:38:02","freeSec":120,"size":248613027,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302135539_1280_720.jpg"},{"id":"8664038b-4e10-44ab-8b19-131eacb69533","name":"第十四章 第三节 出租人会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:21:04","freeSec":120,"size":138761026,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1300546382_1280_720.jpg"},{"id":"6e631de6-8fe8-4ac3-8237-68d1e6822fce","name":"第十四章 第四节 特殊租赁业务的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:25:30","freeSec":120,"size":165876605,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306265964_1280_720.jpg"},{"id":"780fa98a-5f39-4ac3-aec8-c0daf12d6368","name":"第十四章 第四节 特殊租赁业务的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:32:44","freeSec":120,"size":213873530,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306448822_1280_720.jpg"},{"id":"7df8a440-85df-4b74-8a74-b2e72358faed","name":"第十四章 第四节 特殊租赁业务的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:32:41","freeSec":120,"size":215405372,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306456692_1280_720.jpg"},{"id":"67223ab1-0309-4363-bbce-b86646a5e00f","name":"第十五章 第一节 持有待售的非流动资产和处置组(1)","platnum":"chap","videoType":"v2","interval":"00:26:58","freeSec":120,"size":174058565,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306275650_1280_720.jpg"},{"id":"d44d0c5d-db29-41d9-b82f-df7a471b372c","name":"第十五章 第一节 持有待售的非流动资产和处置组(2)","platnum":"chap","videoType":"v2","interval":"00:30:31","freeSec":120,"size":201771514,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306403669_1280_720.jpg"},{"id":"ba3d4a68-8022-474a-b70c-6766dcd6c80b","name":"第十五章 第一节 持有待售的非流动资产和处置组(3)——第二节 终止经营","platnum":"chap","videoType":"v2","interval":"00:44:28","freeSec":120,"size":294004901,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307387112_1280_720.jpg"},{"id":"78213a48-00e3-4fcf-81f5-78512a046589","name":"第十六章 第一节 实收资本(1)","platnum":"chap","videoType":"v2","interval":"00:24:16","freeSec":120,"size":160407318,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307178041_1280_720.jpg"},{"id":"755b1acd-9f43-491a-b5b1-1c5a22189075","name":"第十六章 第一节 实收资本(2)——第二节 其他权益工具","platnum":"chap","videoType":"v2","interval":"00:39:05","freeSec":120,"size":259696325,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307369554_1280_720.jpg"},{"id":"65a5fdd6-e3ca-4e16-8008-7683e2899da5","name":"第十六章 第三节 资本公积、其他综合收益及留存收益","platnum":"chap","videoType":"v2","interval":"00:28:02","freeSec":120,"size":184509836,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306318918_1280_720.jpg"},{"id":"b599c535-fdb1-45be-a7a1-ff98ea87bed8","name":"第十七章 第一节 收入(1)","platnum":"chap","videoType":"v2","interval":"00:21:29","freeSec":120,"size":142517676,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444182126_1280_720.jpg"},{"id":"0e7a8fd5-a110-4f1d-b9a5-fe01d06a5e73","name":"第十七章 第一节 收入(2)","platnum":"chap","videoType":"v2","interval":"00:47:29","freeSec":120,"size":312917924,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1509443491_1280_720.jpg"},{"id":"70f3d748-30d0-4947-b734-eb02d606a84b","name":"第十七章 第一节 收入(3)","platnum":"chap","videoType":"v2","interval":"00:26:57","freeSec":120,"size":182493605,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444365956_1280_720.jpg"},{"id":"28ee8eff-f006-4b0c-9a53-d8e42c00c19a","name":"第十七章 第一节 收入(4)","platnum":"chap","videoType":"v2","interval":"00:24:07","freeSec":120,"size":162889248,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444276662_1280_720.jpg"},{"id":"afeda151-2ae5-45ae-addd-ce3c10c7e873","name":"第十七章 第一节 收入(5)","platnum":"chap","videoType":"v2","interval":"00:24:46","freeSec":120,"size":167827213,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444296603_1280_720.jpg"},{"id":"1971f4fc-b9e0-403c-a2fd-c007b2952e31","name":"第十七章 第一节 收入(6)","platnum":"chap","videoType":"v2","interval":"00:28:32","freeSec":120,"size":192995379,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444438793_1280_720.jpg"},{"id":"09f3b748-a094-4771-ac1c-35c402d82b68","name":"第十七章 第一节 收入(7)","platnum":"chap","videoType":"v2","interval":"00:25:02","freeSec":120,"size":165159129,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445135814_1280_720.jpg"},{"id":"3ae2d561-e8af-431e-adb7-2519b9f151e1","name":"第十七章 第一节 收入(8)","platnum":"chap","videoType":"v2","interval":"00:24:19","freeSec":120,"size":159853290,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445128414_1280_720.jpg"},{"id":"d6a58869-06cb-4085-bbf6-3758654b43f3","name":"第十七章 第一节 收入(9)","platnum":"chap","videoType":"v2","interval":"00:29:14","freeSec":120,"size":191053192,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445158640_1280_720.jpg"},{"id":"d0772138-a1a2-43ec-95d7-7134ea7c43b7","name":"第十七章 第一节 收入(10)","platnum":"chap","videoType":"v2","interval":"00:24:47","freeSec":120,"size":161538589,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444277506_1280_720.jpg"},{"id":"6de5a09b-c26d-4221-8e02-df1c842e6f1b","name":"第十七章 第一节 收入(11)","platnum":"chap","videoType":"v2","interval":"00:26:32","freeSec":120,"size":174457415,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511322739_1280_720.jpg"},{"id":"dd2a8774-aba3-4e28-bc29-6264a61bc7ec","name":"第十七章 第一节 收入(12)","platnum":"chap","videoType":"v2","interval":"00:26:20","freeSec":120,"size":173099156,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511314398_1280_720.jpg"},{"id":"91581b72-b437-4bfe-8e6b-6440964c6c40","name":"第十七章 第一节 收入(13)——第三节 利润","platnum":"chap","videoType":"v2","interval":"00:36:11","freeSec":120,"size":237811985,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511599377_1280_720.jpg"},{"id":"80e94c7b-e7b2-471d-8f50-9ce430482ff3","name":"第十八章 第一节 政府补助概述","platnum":"chap","videoType":"v2","interval":"00:23:49","freeSec":120,"size":150758856,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511202619_1280_720.jpg"},{"id":"5b206391-3150-48fa-83c5-4d792af1e12c","name":"第十八章 第二节 政府补助的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:22:15","freeSec":120,"size":141634933,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511152609_1280_720.jpg"},{"id":"e35521e2-c073-428a-946c-9ad4a919c335","name":"第十八章 第二节 政府补助的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:35","freeSec":120,"size":158560483,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512221146_1280_720.jpg"},{"id":"a42b9395-205d-4f54-ab22-016654ef4fa2","name":"第十八章 第二节 政府补助的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:29:09","freeSec":120,"size":185748983,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512321481_1280_720.jpg"},{"id":"d8624f0c-dc9c-4709-95b8-15c1dac47519","name":"第十九章 第一节 所得税会计的基本原理(1)","platnum":"chap","videoType":"v2","interval":"00:26:10","freeSec":120,"size":317920895,"coverPic":""},{"id":"a91dd079-95ef-47e9-8969-cd2403671da4","name":"第十九章 第一节 所得税会计的基本原理(2)","platnum":"chap","videoType":"v2","interval":"00:22:35","freeSec":120,"size":224216188,"coverPic":""},{"id":"76245f52-1908-4443-baac-4a14799706a0","name":"第十九章 第二节 资产、负债的计税基础(1)","platnum":"chap","videoType":"v2","interval":"00:23:04","freeSec":120,"size":263041377,"coverPic":""},{"id":"c9c69891-c117-4ba0-a96a-a8ba90b3d57f","name":"第十九章 第二节 资产、负债的计税基础(2)——第三节 暂时性差异","platnum":"chap","videoType":"v2","interval":"00:39:22","freeSec":120,"size":478320172,"coverPic":""},{"id":"f7c5596e-da23-465b-8cf7-fb66c52f8ec7","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(1)","platnum":"chap","videoType":"v2","interval":"00:26:38","freeSec":120,"size":343584764,"coverPic":""},{"id":"8121cea3-9819-42ae-9e00-463fdd2ef1c3","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(2)","platnum":"chap","videoType":"v2","interval":"00:26:48","freeSec":120,"size":345830976,"coverPic":""},{"id":"ea58e268-b0b5-4bb8-9c51-87ea14ac988d","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(3)","platnum":"chap","videoType":"v2","interval":"00:22:49","freeSec":120,"size":294531581,"coverPic":""},{"id":"1be08c24-0f15-4537-9c31-1c744c8aa624","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(4)","platnum":"chap","videoType":"v2","interval":"00:28:49","freeSec":120,"size":371769909,"coverPic":""},{"id":"f79ebe9a-5875-44c1-b18a-dce8088236ec","name":"第十九章 第五节 所得税费用的确认和计量","platnum":"chap","videoType":"v2","interval":"00:50:17","freeSec":120,"size":686323518,"coverPic":""},{"id":"ca9f9261-ee54-4abb-93b4-c50de406feb4","name":"第二十章 第一节 非货币性资产交换的概念——第二节 非货币性资产交换的确认和计量","platnum":"chap","videoType":"v2","interval":"00:31:23","freeSec":120,"size":428414217,"coverPic":""},{"id":"3ac71e0e-978e-47c0-882b-58286921f589","name":"第二十章 第三节 非货币性资产交换的会计处理","platnum":"chap","videoType":"v2","interval":"00:42:26","freeSec":120,"size":280558549,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512549835_1280_720.jpg"},{"id":"47dd7d56-7b85-43e3-8a1f-f2e0ebea4f67","name":"第二十一章 第一节 债务重组的定义和方式","platnum":"chap","videoType":"v2","interval":"00:19:12","freeSec":120,"size":262266678,"coverPic":""},{"id":"230f4b6e-a51f-44de-9a6f-21c1a9fa5be7","name":"第二十一章 第二节 债务重组的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:23:10","freeSec":120,"size":316256015,"coverPic":""},{"id":"b3f34fa9-0056-4cb7-a37b-50b61dee6c65","name":"第二十一章 第二节 债务重组的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:32","freeSec":120,"size":335076693,"coverPic":""},{"id":"fe411672-0775-4fbc-a82a-b6ca9ccd4095","name":"第二十一章 第二节 债务重组的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:31:14","freeSec":120,"size":426311973,"coverPic":""},{"id":"b4b69ff6-ecdb-473f-8da4-917adfafe129","name":"第二十二章 第一节 记账本位币的确定","platnum":"chap","videoType":"v2","interval":"00:33:33","freeSec":120,"size":332155539,"coverPic":""},{"id":"1b4bd8cf-28f9-46ba-94d2-5d9f1e619340","name":"第二十二章 第二节 外市交易的会计处理","platnum":"chap","videoType":"v2","interval":"00:24:31","freeSec":120,"size":242731304,"coverPic":""},{"id":"9d746842-4574-40e1-8a4f-c7040838842a","name":"第二十三章 第一节 财务报表概述","platnum":"chap","videoType":"v2","interval":"00:44:56","freeSec":120,"size":297149978,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512566705_1280_720.jpg"},{"id":"4e5c9339-8bbd-4b39-92a4-d4960617ddb0","name":"第二十三章 第三节 利润表","platnum":"chap","videoType":"v2","interval":"00:27:04","freeSec":120,"size":179920100,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511342867_1280_720.jpg"},{"id":"88c8b3dc-0788-4256-a098-ee26a19890d1","name":"第二十三章 第四节 现金流量表","platnum":"chap","videoType":"v2","interval":"00:41:10","freeSec":120,"size":269049130,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1517161527_1280_720.jpg"},{"id":"8f3d91d4-18b5-4c49-80e3-23cd245f0e6a","name":"第二十三章 第五节 所有者权益变动","platnum":"chap","videoType":"v2","interval":"00:33:15","freeSec":120,"size":219723025,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516549071_1280_720.jpg"},{"id":"4c3c406e-41e9-4086-bd1f-b47ca4a7b713","name":"第二十四章 第一节 会计政策及其变更概述——第三节 会计政策与会计估计及其变更的划分","platnum":"chap","videoType":"v2","interval":"00:32:38","freeSec":120,"size":445479193,"coverPic":""},{"id":"9b5bcc85-72ad-4e93-8c7d-4353740aa661","name":"第二十四章 第四节 会计政策和会计估计变更的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:28:16","freeSec":120,"size":386115628,"coverPic":""},{"id":"450eb6cb-deaf-4801-832c-a72fdab81af4","name":"第二十四章 第四节 会计政策和会计估计变更的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:42:38","freeSec":120,"size":581933074,"coverPic":""},{"id":"be3eb42f-1416-4243-817a-a0f7464ddb7d","name":"第二十五章 第一节 资产负债表日后事项概述","platnum":"chap","videoType":"v2","interval":"00:35:41","freeSec":120,"size":231263119,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516598110_1280_720.jpg"},{"id":"d82bc2b8-c3b4-4a44-b2fe-01b4040f2867","name":"第二十五章 第二节 调整事项的会计处理","platnum":"chap","videoType":"v2","interval":"00:33:14","freeSec":120,"size":214614939,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516528659_1280_720.jpg"},{"id":"5c8d7738-09cd-4ba1-9e7c-51e5658bb424","name":"第二十六章 第一节 企业合并概述","platnum":"chap","videoType":"v2","interval":"00:26:51","freeSec":120,"size":178592753,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516335172_1280_720.jpg"},{"id":"3899db69-9326-4143-927d-88f88bec28b4","name":"第二十六章 第二节 企业合并的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:22:34","freeSec":120,"size":145646641,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1517342413_1280_720.jpg"},{"id":"2e5fed89-0c7b-4c95-a69a-75efbeb231af","name":"第二十六章 第二节 企业合并的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:37:25","freeSec":120,"size":243956304,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518019678_1280_720.jpg"},{"id":"8d0228ad-66ae-4d40-b7e1-d7f91608492b","name":"第二十七章 第一节 合并范围的确定","platnum":"chap","videoType":"v2","interval":"00:32:24","freeSec":120,"size":442247769,"coverPic":""},{"id":"a9b0c12c-0461-4b02-907d-a020879f408e","name":"第二十七章 第二节 合井财务报表编制原则、前期准备事项及程序","platnum":"chap","videoType":"v2","interval":"00:37:40","freeSec":120,"size":514137732,"coverPic":""},{"id":"178a7589-65ad-422d-92c1-c99cd968ebfb","name":"第二十七章 第三节 长期股权投资与所有者权益的合并处理","platnum":"chap","videoType":"v2","interval":"00:27:50","freeSec":120,"size":379952424,"coverPic":""},{"id":"99b7d71a-c151-4bd2-9c2d-75d67857b9b9","name":"第二十七章 第四节 长期股权投资与所有者权益的合并处理(1)","platnum":"chap","videoType":"v2","interval":"00:29:40","freeSec":120,"size":404975551,"coverPic":""},{"id":"0fc6ba4a-5781-4f71-8b85-b2ba8699a5b4","name":"第二十七章 第四节 长期股权投资与所有者权益的合并处理(2)","platnum":"chap","videoType":"v2","interval":"00:21:37","freeSec":120,"size":295243542,"coverPic":""},{"id":"2d4e1564-8304-4967-a212-a71c1bf620cf","name":"第二十七章 第五节 内部商品交易的合并处理","platnum":"chap","videoType":"v2","interval":"00:36:02","freeSec":120,"size":492013232,"coverPic":""},{"id":"cafaa5fc-b2cd-4e4c-97cd-c89065c5d5fe","name":"第二十七章 第六节 内部债权债务的合并处理——第八节 内部无形资产交易的合并处理","platnum":"chap","videoType":"v2","interval":"00:43:45","freeSec":120,"size":597164944,"coverPic":""},{"id":"6a9b9ba6-b914-42e6-a6a3-2211f588ec6b","name":"第二十七章 第九节 特殊交易在合并财务报表中的会计处理","platnum":"chap","videoType":"v2","interval":"00:50:57","freeSec":120,"size":333100262,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518155568_1280_720.jpg"},{"id":"b1eb353d-a1b3-43f3-b66e-2745b2f23420","name":"第二十八章 第一节 每股收益的基本概念——第四节 每股收益的列报","platnum":"chap","videoType":"v2","interval":"00:56:21","freeSec":120,"size":769298824,"coverPic":""},{"id":"c5bc1bb9-816c-4208-8dce-dcc8a3e01810","name":"第二十九章 公允价值计量","platnum":"chap","videoType":"v2","interval":"00:32:11","freeSec":120,"size":212760867,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518035135_1280_720.jpg"},{"id":"f102dd6a-df5b-49f3-9f6e-e15ac9272f15","name":"第三十章 第一节 政府会计概述","platnum":"chap","videoType":"v2","interval":"00:37:36","freeSec":120,"size":372281066,"coverPic":""},{"id":"60de359e-113e-4620-b050-3632004393a4","name":"第三十章 第二节 政府单位特定业务的会计核算(1)","platnum":"chap","videoType":"v2","interval":"00:25:16","freeSec":120,"size":167847122,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516317174_1280_720.jpg"},{"id":"23839d02-729f-4b3c-b7ed-d031777adfd8","name":"第三十章 第二节 政府单位特定业务的会计核算(2)——第三节 民间非营利组织会计","platnum":"chap","videoType":"v2","interval":"00:45:47","freeSec":120,"size":453253414,"coverPic":""}]}]}

授课讲师:陈宝国/李亚兰
更新时间:2022-05-25
课程时长:33
视频数量:30
播放次数:1
下载版适用系统:Win10/Win8/Win7
说明:本产品为虚拟产品,不支持退换货。
{"result":1,"categoryType":"kaoshi","list":[{"chapFolder":{"_Id":5662,"_Name":"精讲班","_EbookId":1001076,"_Remark":"","_OrderId":0,"_AddTime":"\/Date(1724399497377)\/","_UpdateTime":"\/Date(1724738824353)\/"},"books":[{"id":"28ea1432-dda5-4c73-9d56-27eadb1cceb9","name":"备考预习","platnum":"chap","videoType":"v2","interval":"01:11:12","freeSec":120,"size":971856812,"coverPic":""},{"id":"3b86d3a3-f4d4-43f2-9f7e-eefd6f97da54","name":"第一章 第一节 会计概述","platnum":"chap","videoType":"v2","interval":"00:14:34","freeSec":120,"size":198963848,"coverPic":""},{"id":"f0180a1b-b4ff-4879-8c1a-c07e9bb9a324","name":"第一章 第二节 财务报告目标、会计基本假设和会计基础","platnum":"chap","videoType":"v2","interval":"00:39:36","freeSec":120,"size":540670364,"coverPic":""},{"id":"e70c0037-0628-4eda-8dc6-22c72dab7567","name":"第一章 第三节 会计信息质量要求","platnum":"chap","videoType":"v2","interval":"00:42:05","freeSec":120,"size":574405616,"coverPic":""},{"id":"90ffc7d2-7b68-4e4c-96d0-74c09a39f0e6","name":"第一章 第四节 会计要素及其确认与计量","platnum":"chap","videoType":"v2","interval":"00:34:26","freeSec":120,"size":470060019,"coverPic":""},{"id":"d74aba98-f42b-4117-9997-d22ea4f3ed89","name":"第二章 第一节 存货的确认和初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:37:55","freeSec":120,"size":517714536,"coverPic":""},{"id":"9e7e8264-df9b-4c9e-ab86-9e5b49901b69","name":"第二章 第一节 存货的确认和初始计量(2)——第二节 发出存货的计量","platnum":"chap","videoType":"v2","interval":"00:48:17","freeSec":120,"size":659011837,"coverPic":""},{"id":"0f3357ca-1770-4232-ae75-22efc53c098a","name":"第二章 第三节 期末存货的计量","platnum":"chap","videoType":"v2","interval":"00:43:38","freeSec":120,"size":595615887,"coverPic":""},{"id":"5b833153-0910-46a1-9895-73ed601a463f","name":"第三章 第一节 固定资产的确认和初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:52:45","freeSec":120,"size":522082825,"coverPic":""},{"id":"d48e094b-0fde-43e5-8856-dce5c258d104","name":"第三章 第一节 固定资产的确认和初始计量(2)","platnum":"chap","videoType":"v2","interval":"00:50:57","freeSec":120,"size":695567350,"coverPic":""},{"id":"c2b40031-dc0e-4ec9-8c6f-6ff6b3ce753b","name":"第三章 第二节 固定资产的后续计量(1)","platnum":"chap","videoType":"v2","interval":"00:49:26","freeSec":120,"size":674727566,"coverPic":""},{"id":"b61b96dd-bd7f-45e0-b13b-1505fd2cbcc9","name":"第三章 第二节 固定资产的后续计量(2)","platnum":"chap","videoType":"v2","interval":"00:22:57","freeSec":120,"size":313300443,"coverPic":""},{"id":"2fb82704-413f-48e0-86f1-70c844846a8c","name":"第四章 第一节 无形资产的确认和初始计量","platnum":"chap","videoType":"v2","interval":"00:44:44","freeSec":120,"size":610646553,"coverPic":""},{"id":"921362b5-1a29-4442-a12e-a30ce5df04a7","name":"第四章 第二节 内部研究开发支出的确认和计量","platnum":"chap","videoType":"v2","interval":"00:36:41","freeSec":120,"size":500652860,"coverPic":""},{"id":"08d8a768-5429-4249-b10b-33b39dac71f1","name":"第五章 第一节 投资性房地产的特征与范围——第二节 投资性房地产的确认和初始计量","platnum":"chap","videoType":"v2","interval":"00:38:21","freeSec":120,"size":523607287,"coverPic":""},{"id":"f8c0c829-6a7c-4dda-a4ca-d3ac79627cd0","name":"第五章 第三节 投资性房地产的后续计量","platnum":"chap","videoType":"v2","interval":"00:50:40","freeSec":120,"size":691678710,"coverPic":""},{"id":"91cb9e16-27d5-4709-95b8-d5c80feaa386","name":"第五章 第四节 投资性房地产的转换和处置","platnum":"chap","videoType":"v2","interval":"00:48:59","freeSec":120,"size":668698459,"coverPic":""},{"id":"cf77ee3a-2c97-4ecf-ab7e-d8d46a710449","name":"第六章 第一节 基本概念","platnum":"chap","videoType":"v2","interval":"00:43:03","freeSec":120,"size":587738220,"coverPic":""},{"id":"800ed1c2-cdf6-47e9-9a5d-36d49597c662","name":"第六章 第二节 长期股权投资的初始计量(1)","platnum":"chap","videoType":"v2","interval":"00:45:57","freeSec":120,"size":627318033,"coverPic":""},{"id":"1d6a5b8c-994d-49dc-8fef-469464652c60","name":"第六章 第二节 长期股权投资的初始计量(2)","platnum":"chap","videoType":"v2","interval":"00:55:23","freeSec":120,"size":764090664,"coverPic":""},{"id":"6c8306c5-29d7-4556-bf96-0d31c5d2e105","name":"第六章 第二节 长期股权投资的初始计量(3)","platnum":"chap","videoType":"v2","interval":"00:30:50","freeSec":120,"size":207673178,"coverPic":""},{"id":"08d783e6-5b38-4ef1-9bdb-d4fe7e0599d1","name":"第六章 第三节 长期股权投资的后续计量(1)","platnum":"chap","videoType":"v2","interval":"00:39:31","freeSec":120,"size":539505265,"coverPic":""},{"id":"ec3d2279-aae9-4717-a1d7-3095de1c35f2","name":"第六章 第三节 长期股权投资的后续计量(2)","platnum":"chap","videoType":"v2","interval":"00:59:20","freeSec":120,"size":402138430,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1535394034_1280_720.jpg"},{"id":"bf5486c2-e25d-431c-ab8e-2d2227fad286","name":"第六章 第三节 长期股权投资的后续计量(3)","platnum":"chap","videoType":"v2","interval":"00:43:49","freeSec":120,"size":295830234,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027417005_1280_720.jpg"},{"id":"d9109eb3-d436-402f-8568-fe6233830637","name":"第六章 第三节 长期股权投资的后续计量(4)","platnum":"chap","videoType":"v2","interval":"00:36:51","freeSec":120,"size":248496887,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027171594_1280_720.jpg"},{"id":"d8e57084-c453-47af-b689-8ae09636c195","name":"第六章 第三节 长期股权投资的后续计量(5)","platnum":"chap","videoType":"v2","interval":"00:32:08","freeSec":120,"size":216684524,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1028405433_1280_720.jpg"},{"id":"cd12e2d3-15f3-4913-b5fd-406a960a18c1","name":"第六章 第三节 长期股权投资的后续计量(6)","platnum":"chap","videoType":"v2","interval":"00:44:02","freeSec":120,"size":297768342,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1029044101_1280_720.jpg"},{"id":"e7b32f04-c371-421b-ae48-d9b55ff0bde9","name":"第六章 第四节 长期股权投资核算方法的转换及处置(1)","platnum":"chap","videoType":"v2","interval":"00:35:53","freeSec":120,"size":243237939,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1028544394_1280_720.jpg"},{"id":"4da2301f-3e0f-4814-8e69-6057bdd0abd9","name":"第六章 第四节 长期股权投资核算方法的转换及处置(2)","platnum":"chap","videoType":"v2","interval":"00:31:12","freeSec":120,"size":211475788,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1026577824_1280_720.jpg"},{"id":"7ba90688-a9fe-411b-bd1c-f57473d5c739","name":"第六章 第四节 长期股权投资核算方法的转换及处置(3)","platnum":"chap","videoType":"v2","interval":"00:35:27","freeSec":120,"size":239843451,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027113527_1280_720.jpg"},{"id":"f501609c-054d-4ce8-8358-626d5d7776f5","name":"第六章 第四节 长期股权投资核算方法的转换及处置(4)","platnum":"chap","videoType":"v2","interval":"00:34:44","freeSec":120,"size":234405978,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1027121928_1280_720.jpg"},{"id":"152e0bca-6f9d-404c-8182-806c234a0ebc","name":"第六章 第五节 合营安排","platnum":"chap","videoType":"v2","interval":"00:36:26","freeSec":120,"size":246013276,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126097211_1280_720.jpg"},{"id":"1badd3de-5fb6-4f1c-ba71-01f217106138","name":"第七章 第一节 资产减值概述——第二节 资产可收回金额的计量","platnum":"chap","videoType":"v2","interval":"00:39:32","freeSec":120,"size":267726067,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126191275_1280_720.jpg"},{"id":"deb0240f-bf5f-4f46-9516-c663634b5024","name":"第七章 第三节 资产减值损失的确认与计量","platnum":"chap","videoType":"v2","interval":"00:26:41","freeSec":120,"size":180461091,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1125363978_1280_720.jpg"},{"id":"5681d6cc-f027-43b8-8f05-65382740dab0","name":"第七章 第四节 资产组的认定及减值处理","platnum":"chap","videoType":"v2","interval":"00:43:30","freeSec":120,"size":294575677,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126369776_1280_720.jpg"},{"id":"5ee55129-75d1-427f-b0f8-87fc886b59e3","name":"第八章 第一节 流动负债(1)","platnum":"chap","videoType":"v2","interval":"00:46:18","freeSec":120,"size":314341570,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1126456283_1280_720.jpg"},{"id":"59ab01df-cd3e-41e7-b021-0183831e8215","name":"第八章 第一节 流动负债(2)","platnum":"chap","videoType":"v2","interval":"00:54:36","freeSec":120,"size":370059856,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128257523_1280_720.jpg"},{"id":"380cfc9e-2526-44f3-b26c-59a242e7644a","name":"第八章 第二节 非流动负债(1)","platnum":"chap","videoType":"v2","interval":"00:43:22","freeSec":120,"size":293808233,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128219426_1280_720.jpg"},{"id":"5e1e5b2f-65ad-4163-9321-4e1f5cdc4b7b","name":"第九章 第一节 职工和职工薪酬的范围及分类","platnum":"chap","videoType":"v2","interval":"00:38:38","freeSec":120,"size":409627402,"coverPic":""},{"id":"3f3d0ab3-1331-4119-aef5-31131671a4ab","name":"第九章 第二节 短期薪酬的确认与计量","platnum":"chap","videoType":"v2","interval":"00:39:47","freeSec":120,"size":543198601,"coverPic":""},{"id":"497b7532-0149-46ec-b078-3d6fde377a12","name":"第九章 第三节 离职后福利的确认与计量","platnum":"chap","videoType":"v2","interval":"00:30:01","freeSec":120,"size":409932082,"coverPic":""},{"id":"f9adf1df-575e-4e6e-833f-173d7644855d","name":"第十章 第一节 股份支付概述","platnum":"chap","videoType":"v2","interval":"00:54:28","freeSec":120,"size":743476545,"coverPic":""},{"id":"b743ee5f-98cf-4584-8287-e300c0baca33","name":"第十章 第二节 股份支付的确认和计量(1)","platnum":"chap","videoType":"v2","interval":"00:53:01","freeSec":120,"size":729443930,"coverPic":""},{"id":"af09a754-9645-4733-aa01-b7f47fa32204","name":"第十章 第二节 股份支付的确认和计量(2)","platnum":"chap","videoType":"v2","interval":"00:40:37","freeSec":120,"size":402225533,"coverPic":""},{"id":"8b6cd453-6265-4dd0-86ce-7e484c4d24e4","name":"第十章 第二节 股份支付的确认和计量(3)","platnum":"chap","videoType":"v2","interval":"00:48:41","freeSec":120,"size":481942069,"coverPic":""},{"id":"97edc8f2-b15f-43b9-b9ba-0f34bc383af4","name":"第十章 第三节 股份支付的应用举例","platnum":"chap","videoType":"v2","interval":"00:54:43","freeSec":120,"size":541664672,"coverPic":""},{"id":"4894dc59-df17-49bc-afac-8a73e0779917","name":"第十一章 第一节 借款费用概述——第二节 借款费用的确认","platnum":"chap","videoType":"v2","interval":"00:30:50","freeSec":120,"size":305344869,"coverPic":""},{"id":"257a03d7-9498-4cfe-b0a7-4a25f65e4684","name":"第十一章 第三节 借款费用的计量","platnum":"chap","videoType":"v2","interval":"00:59:08","freeSec":120,"size":399634451,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1128533660_1280_720.jpg"},{"id":"5b9b0d78-d060-4194-be4d-b466be05a7f9","name":"第十二章 第一节 或有事项概述——第二节 或有事项的确认和计量","platnum":"chap","videoType":"v2","interval":"00:52:28","freeSec":120,"size":351043730,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1127012301_1280_720.jpg"},{"id":"5ce61b4e-6436-449f-8032-90034c5f10ce","name":"第十二章 第三节 或有事项会计处理的具体应用","platnum":"chap","videoType":"v2","interval":"00:49:01","freeSec":120,"size":328891013,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147563111_1280_720.jpg"},{"id":"ec12db6e-903a-4a10-9d79-166f76688194","name":"第十三章 第一节 金融工具概述","platnum":"chap","videoType":"v2","interval":"00:43:56","freeSec":120,"size":287396325,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147336670_1280_720.jpg"},{"id":"afe7d658-b307-483e-82a5-499363290661","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(1)","platnum":"chap","videoType":"v2","interval":"00:32:36","freeSec":120,"size":209103367,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146485104_1280_720.jpg"},{"id":"17dee1ad-7d8a-4cfb-97d7-a4e41b0ca794","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(2)","platnum":"chap","videoType":"v2","interval":"00:31:35","freeSec":120,"size":431260741,"coverPic":""},{"id":"d30be315-0c05-4fc0-a47b-5dc2ad7f7c79","name":"第十三章 第二节 金融资产和金融负债的分类和重分类(3)","platnum":"chap","videoType":"v2","interval":"00:43:03","freeSec":120,"size":284335946,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147323844_1280_720.jpg"},{"id":"af14f986-c9fc-474d-883d-45085fcc2f03","name":"第十三章 第三节 金融负债和权益工具的区分(1)","platnum":"chap","videoType":"v2","interval":"00:24:50","freeSec":120,"size":163982224,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146188868_1280_720.jpg"},{"id":"2d866645-a043-4de3-a819-00c356bc76b7","name":"第十三章 第三节 金融负债和权益工具的区分(2)","platnum":"chap","videoType":"v2","interval":"00:27:28","freeSec":120,"size":375119659,"coverPic":""},{"id":"426cd756-38d2-4e4d-8d64-770301dc2621","name":"第十三章 第三节 金融负债和权益工具的区分(3)","platnum":"chap","videoType":"v2","interval":"00:25:26","freeSec":120,"size":168463324,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1147581609_1280_720.jpg"},{"id":"30a0b3f8-1531-45f9-9813-dcec66440146","name":"第十三章 第四节 金融工具的计量(1)","platnum":"chap","videoType":"v2","interval":"00:29:07","freeSec":120,"size":397547079,"coverPic":""},{"id":"7796c39b-d076-4585-8568-ddf50bf0b301","name":"第十三章 第四节 金融工具的计量(2)","platnum":"chap","videoType":"v2","interval":"00:31:04","freeSec":120,"size":424194284,"coverPic":""},{"id":"b2961117-611e-4c49-b104-c2344d8a6b38","name":"第十三章 第四节 金融工具的计量(3)","platnum":"chap","videoType":"v2","interval":"00:28:56","freeSec":120,"size":395126107,"coverPic":""},{"id":"1a8be0b3-7257-4bab-b1cc-8f1e36fa24d8","name":"第十三章 第四节 金融工具的计量(4)","platnum":"chap","videoType":"v2","interval":"00:32:05","freeSec":120,"size":438078923,"coverPic":""},{"id":"ddbb8eb7-9359-4c0b-96dd-b1b262a841bf","name":"第十三章 第四节 金融工具的计量(5)","platnum":"chap","videoType":"v2","interval":"00:26:29","freeSec":120,"size":361644637,"coverPic":""},{"id":"c1cdbf0f-b39b-4b06-b5f0-de5e887c4376","name":"第十三章 第四节 金融工具的计量(6)","platnum":"chap","videoType":"v2","interval":"00:44:07","freeSec":120,"size":294496579,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1149131638_1280_720.jpg"},{"id":"f5757161-ea1f-4817-81fb-57920a0215c6","name":"第十三章 第五节 金融资产转移(1)","platnum":"chap","videoType":"v2","interval":"00:25:40","freeSec":120,"size":167287456,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1148194222_1280_720.jpg"},{"id":"1c29f28b-f575-4b23-868b-fca516060a8d","name":"第十三章 第五节 金融资产转移(2)","platnum":"chap","videoType":"v2","interval":"00:33:36","freeSec":120,"size":221546860,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1146544614_1280_720.jpg"},{"id":"8bef5561-419c-47bf-9af7-99558b9e199e","name":"第十三章 第六节 套期会计","platnum":"chap","videoType":"v2","interval":"00:45:48","freeSec":120,"size":301404646,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302021533_1280_720.jpg"},{"id":"b35b1acb-6ffd-4cc6-9bf3-d475e77c6b79","name":"第十四章 第一节 租赁概述(1)","platnum":"chap","videoType":"v2","interval":"00:22:56","freeSec":120,"size":149485642,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1300553154_1280_720.jpg"},{"id":"3a878779-1951-4094-837b-a7580d999150","name":"第十四章 第一节 租赁概述(2)","platnum":"chap","videoType":"v2","interval":"00:41:52","freeSec":120,"size":274397261,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301549766_1280_720.jpg"},{"id":"b77c0cd3-0cf4-4a0f-91ad-4a129407d98b","name":"第十四章 第二节 承租人会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:29:07","freeSec":120,"size":187232221,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301149996_1280_720.jpg"},{"id":"cb8e1b9c-982a-49a4-9718-7ca5beb90c26","name":"第十四章 第二节 承租人会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:30","freeSec":120,"size":160974248,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1301017492_1280_720.jpg"},{"id":"2766a579-f6d7-423a-9507-6a1a9cae778b","name":"第十四章 第二节 承租人会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:24:22","freeSec":120,"size":157455283,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302032289_1280_720.jpg"},{"id":"92bda1bf-38b4-4dae-93f6-e4872a036823","name":"第十四章 第二节 承租人会计处理(4)","platnum":"chap","videoType":"v2","interval":"00:25:11","freeSec":120,"size":164451117,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302046274_1280_720.jpg"},{"id":"24e0e7fb-3811-44f4-9aa6-1179c184762a","name":"第十四章 第三节 出租人会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:38:02","freeSec":120,"size":248613027,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1302135539_1280_720.jpg"},{"id":"8664038b-4e10-44ab-8b19-131eacb69533","name":"第十四章 第三节 出租人会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:21:04","freeSec":120,"size":138761026,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1300546382_1280_720.jpg"},{"id":"6e631de6-8fe8-4ac3-8237-68d1e6822fce","name":"第十四章 第四节 特殊租赁业务的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:25:30","freeSec":120,"size":165876605,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306265964_1280_720.jpg"},{"id":"780fa98a-5f39-4ac3-aec8-c0daf12d6368","name":"第十四章 第四节 特殊租赁业务的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:32:44","freeSec":120,"size":213873530,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306448822_1280_720.jpg"},{"id":"7df8a440-85df-4b74-8a74-b2e72358faed","name":"第十四章 第四节 特殊租赁业务的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:32:41","freeSec":120,"size":215405372,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306456692_1280_720.jpg"},{"id":"67223ab1-0309-4363-bbce-b86646a5e00f","name":"第十五章 第一节 持有待售的非流动资产和处置组(1)","platnum":"chap","videoType":"v2","interval":"00:26:58","freeSec":120,"size":174058565,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306275650_1280_720.jpg"},{"id":"d44d0c5d-db29-41d9-b82f-df7a471b372c","name":"第十五章 第一节 持有待售的非流动资产和处置组(2)","platnum":"chap","videoType":"v2","interval":"00:30:31","freeSec":120,"size":201771514,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306403669_1280_720.jpg"},{"id":"ba3d4a68-8022-474a-b70c-6766dcd6c80b","name":"第十五章 第一节 持有待售的非流动资产和处置组(3)——第二节 终止经营","platnum":"chap","videoType":"v2","interval":"00:44:28","freeSec":120,"size":294004901,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307387112_1280_720.jpg"},{"id":"78213a48-00e3-4fcf-81f5-78512a046589","name":"第十六章 第一节 实收资本(1)","platnum":"chap","videoType":"v2","interval":"00:24:16","freeSec":120,"size":160407318,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307178041_1280_720.jpg"},{"id":"755b1acd-9f43-491a-b5b1-1c5a22189075","name":"第十六章 第一节 实收资本(2)——第二节 其他权益工具","platnum":"chap","videoType":"v2","interval":"00:39:05","freeSec":120,"size":259696325,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1307369554_1280_720.jpg"},{"id":"65a5fdd6-e3ca-4e16-8008-7683e2899da5","name":"第十六章 第三节 资本公积、其他综合收益及留存收益","platnum":"chap","videoType":"v2","interval":"00:28:02","freeSec":120,"size":184509836,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1306318918_1280_720.jpg"},{"id":"b599c535-fdb1-45be-a7a1-ff98ea87bed8","name":"第十七章 第一节 收入(1)","platnum":"chap","videoType":"v2","interval":"00:21:29","freeSec":120,"size":142517676,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444182126_1280_720.jpg"},{"id":"0e7a8fd5-a110-4f1d-b9a5-fe01d06a5e73","name":"第十七章 第一节 收入(2)","platnum":"chap","videoType":"v2","interval":"00:47:29","freeSec":120,"size":312917924,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1509443491_1280_720.jpg"},{"id":"70f3d748-30d0-4947-b734-eb02d606a84b","name":"第十七章 第一节 收入(3)","platnum":"chap","videoType":"v2","interval":"00:26:57","freeSec":120,"size":182493605,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444365956_1280_720.jpg"},{"id":"28ee8eff-f006-4b0c-9a53-d8e42c00c19a","name":"第十七章 第一节 收入(4)","platnum":"chap","videoType":"v2","interval":"00:24:07","freeSec":120,"size":162889248,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444276662_1280_720.jpg"},{"id":"afeda151-2ae5-45ae-addd-ce3c10c7e873","name":"第十七章 第一节 收入(5)","platnum":"chap","videoType":"v2","interval":"00:24:46","freeSec":120,"size":167827213,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444296603_1280_720.jpg"},{"id":"1971f4fc-b9e0-403c-a2fd-c007b2952e31","name":"第十七章 第一节 收入(6)","platnum":"chap","videoType":"v2","interval":"00:28:32","freeSec":120,"size":192995379,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444438793_1280_720.jpg"},{"id":"09f3b748-a094-4771-ac1c-35c402d82b68","name":"第十七章 第一节 收入(7)","platnum":"chap","videoType":"v2","interval":"00:25:02","freeSec":120,"size":165159129,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445135814_1280_720.jpg"},{"id":"3ae2d561-e8af-431e-adb7-2519b9f151e1","name":"第十七章 第一节 收入(8)","platnum":"chap","videoType":"v2","interval":"00:24:19","freeSec":120,"size":159853290,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445128414_1280_720.jpg"},{"id":"d6a58869-06cb-4085-bbf6-3758654b43f3","name":"第十七章 第一节 收入(9)","platnum":"chap","videoType":"v2","interval":"00:29:14","freeSec":120,"size":191053192,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1445158640_1280_720.jpg"},{"id":"d0772138-a1a2-43ec-95d7-7134ea7c43b7","name":"第十七章 第一节 收入(10)","platnum":"chap","videoType":"v2","interval":"00:24:47","freeSec":120,"size":161538589,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1444277506_1280_720.jpg"},{"id":"6de5a09b-c26d-4221-8e02-df1c842e6f1b","name":"第十七章 第一节 收入(11)","platnum":"chap","videoType":"v2","interval":"00:26:32","freeSec":120,"size":174457415,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511322739_1280_720.jpg"},{"id":"dd2a8774-aba3-4e28-bc29-6264a61bc7ec","name":"第十七章 第一节 收入(12)","platnum":"chap","videoType":"v2","interval":"00:26:20","freeSec":120,"size":173099156,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511314398_1280_720.jpg"},{"id":"91581b72-b437-4bfe-8e6b-6440964c6c40","name":"第十七章 第一节 收入(13)——第三节 利润","platnum":"chap","videoType":"v2","interval":"00:36:11","freeSec":120,"size":237811985,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511599377_1280_720.jpg"},{"id":"80e94c7b-e7b2-471d-8f50-9ce430482ff3","name":"第十八章 第一节 政府补助概述","platnum":"chap","videoType":"v2","interval":"00:23:49","freeSec":120,"size":150758856,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511202619_1280_720.jpg"},{"id":"5b206391-3150-48fa-83c5-4d792af1e12c","name":"第十八章 第二节 政府补助的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:22:15","freeSec":120,"size":141634933,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511152609_1280_720.jpg"},{"id":"e35521e2-c073-428a-946c-9ad4a919c335","name":"第十八章 第二节 政府补助的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:35","freeSec":120,"size":158560483,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512221146_1280_720.jpg"},{"id":"a42b9395-205d-4f54-ab22-016654ef4fa2","name":"第十八章 第二节 政府补助的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:29:09","freeSec":120,"size":185748983,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512321481_1280_720.jpg"},{"id":"d8624f0c-dc9c-4709-95b8-15c1dac47519","name":"第十九章 第一节 所得税会计的基本原理(1)","platnum":"chap","videoType":"v2","interval":"00:26:10","freeSec":120,"size":317920895,"coverPic":""},{"id":"a91dd079-95ef-47e9-8969-cd2403671da4","name":"第十九章 第一节 所得税会计的基本原理(2)","platnum":"chap","videoType":"v2","interval":"00:22:35","freeSec":120,"size":224216188,"coverPic":""},{"id":"76245f52-1908-4443-baac-4a14799706a0","name":"第十九章 第二节 资产、负债的计税基础(1)","platnum":"chap","videoType":"v2","interval":"00:23:04","freeSec":120,"size":263041377,"coverPic":""},{"id":"c9c69891-c117-4ba0-a96a-a8ba90b3d57f","name":"第十九章 第二节 资产、负债的计税基础(2)——第三节 暂时性差异","platnum":"chap","videoType":"v2","interval":"00:39:22","freeSec":120,"size":478320172,"coverPic":""},{"id":"f7c5596e-da23-465b-8cf7-fb66c52f8ec7","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(1)","platnum":"chap","videoType":"v2","interval":"00:26:38","freeSec":120,"size":343584764,"coverPic":""},{"id":"8121cea3-9819-42ae-9e00-463fdd2ef1c3","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(2)","platnum":"chap","videoType":"v2","interval":"00:26:48","freeSec":120,"size":345830976,"coverPic":""},{"id":"ea58e268-b0b5-4bb8-9c51-87ea14ac988d","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(3)","platnum":"chap","videoType":"v2","interval":"00:22:49","freeSec":120,"size":294531581,"coverPic":""},{"id":"1be08c24-0f15-4537-9c31-1c744c8aa624","name":"第十九章 第四节 递延所得税资产及负债的确认和计量(4)","platnum":"chap","videoType":"v2","interval":"00:28:49","freeSec":120,"size":371769909,"coverPic":""},{"id":"f79ebe9a-5875-44c1-b18a-dce8088236ec","name":"第十九章 第五节 所得税费用的确认和计量","platnum":"chap","videoType":"v2","interval":"00:50:17","freeSec":120,"size":686323518,"coverPic":""},{"id":"ca9f9261-ee54-4abb-93b4-c50de406feb4","name":"第二十章 第一节 非货币性资产交换的概念——第二节 非货币性资产交换的确认和计量","platnum":"chap","videoType":"v2","interval":"00:31:23","freeSec":120,"size":428414217,"coverPic":""},{"id":"3ac71e0e-978e-47c0-882b-58286921f589","name":"第二十章 第三节 非货币性资产交换的会计处理","platnum":"chap","videoType":"v2","interval":"00:42:26","freeSec":120,"size":280558549,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512549835_1280_720.jpg"},{"id":"47dd7d56-7b85-43e3-8a1f-f2e0ebea4f67","name":"第二十一章 第一节 债务重组的定义和方式","platnum":"chap","videoType":"v2","interval":"00:19:12","freeSec":120,"size":262266678,"coverPic":""},{"id":"230f4b6e-a51f-44de-9a6f-21c1a9fa5be7","name":"第二十一章 第二节 债务重组的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:23:10","freeSec":120,"size":316256015,"coverPic":""},{"id":"b3f34fa9-0056-4cb7-a37b-50b61dee6c65","name":"第二十一章 第二节 债务重组的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:24:32","freeSec":120,"size":335076693,"coverPic":""},{"id":"fe411672-0775-4fbc-a82a-b6ca9ccd4095","name":"第二十一章 第二节 债务重组的会计处理(3)","platnum":"chap","videoType":"v2","interval":"00:31:14","freeSec":120,"size":426311973,"coverPic":""},{"id":"b4b69ff6-ecdb-473f-8da4-917adfafe129","name":"第二十二章 第一节 记账本位币的确定","platnum":"chap","videoType":"v2","interval":"00:33:33","freeSec":120,"size":332155539,"coverPic":""},{"id":"1b4bd8cf-28f9-46ba-94d2-5d9f1e619340","name":"第二十二章 第二节 外市交易的会计处理","platnum":"chap","videoType":"v2","interval":"00:24:31","freeSec":120,"size":242731304,"coverPic":""},{"id":"9d746842-4574-40e1-8a4f-c7040838842a","name":"第二十三章 第一节 财务报表概述","platnum":"chap","videoType":"v2","interval":"00:44:56","freeSec":120,"size":297149978,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1512566705_1280_720.jpg"},{"id":"4e5c9339-8bbd-4b39-92a4-d4960617ddb0","name":"第二十三章 第三节 利润表","platnum":"chap","videoType":"v2","interval":"00:27:04","freeSec":120,"size":179920100,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1511342867_1280_720.jpg"},{"id":"88c8b3dc-0788-4256-a098-ee26a19890d1","name":"第二十三章 第四节 现金流量表","platnum":"chap","videoType":"v2","interval":"00:41:10","freeSec":120,"size":269049130,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1517161527_1280_720.jpg"},{"id":"8f3d91d4-18b5-4c49-80e3-23cd245f0e6a","name":"第二十三章 第五节 所有者权益变动","platnum":"chap","videoType":"v2","interval":"00:33:15","freeSec":120,"size":219723025,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516549071_1280_720.jpg"},{"id":"4c3c406e-41e9-4086-bd1f-b47ca4a7b713","name":"第二十四章 第一节 会计政策及其变更概述——第三节 会计政策与会计估计及其变更的划分","platnum":"chap","videoType":"v2","interval":"00:32:38","freeSec":120,"size":445479193,"coverPic":""},{"id":"9b5bcc85-72ad-4e93-8c7d-4353740aa661","name":"第二十四章 第四节 会计政策和会计估计变更的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:28:16","freeSec":120,"size":386115628,"coverPic":""},{"id":"450eb6cb-deaf-4801-832c-a72fdab81af4","name":"第二十四章 第四节 会计政策和会计估计变更的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:42:38","freeSec":120,"size":581933074,"coverPic":""},{"id":"be3eb42f-1416-4243-817a-a0f7464ddb7d","name":"第二十五章 第一节 资产负债表日后事项概述","platnum":"chap","videoType":"v2","interval":"00:35:41","freeSec":120,"size":231263119,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516598110_1280_720.jpg"},{"id":"d82bc2b8-c3b4-4a44-b2fe-01b4040f2867","name":"第二十五章 第二节 调整事项的会计处理","platnum":"chap","videoType":"v2","interval":"00:33:14","freeSec":120,"size":214614939,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516528659_1280_720.jpg"},{"id":"5c8d7738-09cd-4ba1-9e7c-51e5658bb424","name":"第二十六章 第一节 企业合并概述","platnum":"chap","videoType":"v2","interval":"00:26:51","freeSec":120,"size":178592753,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516335172_1280_720.jpg"},{"id":"3899db69-9326-4143-927d-88f88bec28b4","name":"第二十六章 第二节 企业合并的会计处理(1)","platnum":"chap","videoType":"v2","interval":"00:22:34","freeSec":120,"size":145646641,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1517342413_1280_720.jpg"},{"id":"2e5fed89-0c7b-4c95-a69a-75efbeb231af","name":"第二十六章 第二节 企业合并的会计处理(2)","platnum":"chap","videoType":"v2","interval":"00:37:25","freeSec":120,"size":243956304,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518019678_1280_720.jpg"},{"id":"8d0228ad-66ae-4d40-b7e1-d7f91608492b","name":"第二十七章 第一节 合并范围的确定","platnum":"chap","videoType":"v2","interval":"00:32:24","freeSec":120,"size":442247769,"coverPic":""},{"id":"a9b0c12c-0461-4b02-907d-a020879f408e","name":"第二十七章 第二节 合井财务报表编制原则、前期准备事项及程序","platnum":"chap","videoType":"v2","interval":"00:37:40","freeSec":120,"size":514137732,"coverPic":""},{"id":"178a7589-65ad-422d-92c1-c99cd968ebfb","name":"第二十七章 第三节 长期股权投资与所有者权益的合并处理","platnum":"chap","videoType":"v2","interval":"00:27:50","freeSec":120,"size":379952424,"coverPic":""},{"id":"99b7d71a-c151-4bd2-9c2d-75d67857b9b9","name":"第二十七章 第四节 长期股权投资与所有者权益的合并处理(1)","platnum":"chap","videoType":"v2","interval":"00:29:40","freeSec":120,"size":404975551,"coverPic":""},{"id":"0fc6ba4a-5781-4f71-8b85-b2ba8699a5b4","name":"第二十七章 第四节 长期股权投资与所有者权益的合并处理(2)","platnum":"chap","videoType":"v2","interval":"00:21:37","freeSec":120,"size":295243542,"coverPic":""},{"id":"2d4e1564-8304-4967-a212-a71c1bf620cf","name":"第二十七章 第五节 内部商品交易的合并处理","platnum":"chap","videoType":"v2","interval":"00:36:02","freeSec":120,"size":492013232,"coverPic":""},{"id":"cafaa5fc-b2cd-4e4c-97cd-c89065c5d5fe","name":"第二十七章 第六节 内部债权债务的合并处理——第八节 内部无形资产交易的合并处理","platnum":"chap","videoType":"v2","interval":"00:43:45","freeSec":120,"size":597164944,"coverPic":""},{"id":"6a9b9ba6-b914-42e6-a6a3-2211f588ec6b","name":"第二十七章 第九节 特殊交易在合并财务报表中的会计处理","platnum":"chap","videoType":"v2","interval":"00:50:57","freeSec":120,"size":333100262,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518155568_1280_720.jpg"},{"id":"b1eb353d-a1b3-43f3-b66e-2745b2f23420","name":"第二十八章 第一节 每股收益的基本概念——第四节 每股收益的列报","platnum":"chap","videoType":"v2","interval":"00:56:21","freeSec":120,"size":769298824,"coverPic":""},{"id":"c5bc1bb9-816c-4208-8dce-dcc8a3e01810","name":"第二十九章 公允价值计量","platnum":"chap","videoType":"v2","interval":"00:32:11","freeSec":120,"size":212760867,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1518035135_1280_720.jpg"},{"id":"f102dd6a-df5b-49f3-9f6e-e15ac9272f15","name":"第三十章 第一节 政府会计概述","platnum":"chap","videoType":"v2","interval":"00:37:36","freeSec":120,"size":372281066,"coverPic":""},{"id":"60de359e-113e-4620-b050-3632004393a4","name":"第三十章 第二节 政府单位特定业务的会计核算(1)","platnum":"chap","videoType":"v2","interval":"00:25:16","freeSec":120,"size":167847122,"coverPic":"https://appfileoss-tw.100xuexi.com/Upload/100eshu/VideoCover/Images/2024/08/23/1516317174_1280_720.jpg"},{"id":"23839d02-729f-4b3c-b7ed-d031777adfd8","name":"第三十章 第二节 政府单位特定业务的会计核算(2)——第三节 民间非营利组织会计","platnum":"chap","videoType":"v2","interval":"00:45:47","freeSec":120,"size":453253414,"coverPic":""}]}]}
在手机上观看
正在加载名片...
发表评论
×

【提醒】凡购买纸书的用户扫码即可免费领取本大礼包!

如果你已购买纸书,请扫一扫封面右上角的二维码,如下图:

特别注意

电脑版购书大礼包使用方式:登录圣才学习网(http://user.100xuexi.com/login.aspx),账号为领取大礼包时提交的手机号,登录后点击页面顶端的“查看已购”即可。

所有购书用户均可加入圣才学员备考交流QQ群,获取考试资讯、了解备考指南、学友交流、名师互动一应俱全!

更多其他备考QQ群,请查看“圣才社群

1 / 0
点击星星,给出您的评价
正在尝试启动圣才客户端,请稍候...
电子书下载
关闭