助理会计师考试中,《初级会计实务》中有些知识点看似不起眼,但年年都考,虽分值不高但对60分及格的助理会计师考生来说却也显得相当重要,现以“其他应付款”为例将其剖析,希能对广大考生及在校会计专业的学生提供一定的参考作用。 Assistant accountant exam, “Primary Accounting Practice,” some of the knowledge points may seem inconsiderable, but the test every year, although the score is not high, but 60 pass for the assistant accountant candidates is also very important, is “Other payables” as an example of its analysis, hope that the majority of candidates and accounting students in school to provide some reference.