首页  |
购课流程  |

以公务员为例,选择对应考试的课程简章www.eoffcn.com/gwy/kskc/ah/

 

 

12345

 

银行汇款

 

1、无法在线支付的学员,可选择银行汇款方式进行付款

2、可选银行汇款----工商银行

开户行:中国工商银行北京花园桥支行

户 名:北京中公教育科技有限公司

账 号:0200 2831 1920 1042 030

3、更多问题咨询,可返回中公教育帮助中心:www.eoffcn.com/help/

如果有更多问题请点击立即咨询

登录  |  注册

 

QQ群号已复制

请先在上方选择
  • 加微信说明

    微信扫码添加

  • 加QQ说明

    QQ号
    1122334455

    复制QQ号
该选择下没有可添加的群,请尝试其他选择

事业单位综合岗基础班-财务会计(综合岗)

中公教育限时优惠活动
距离活动结束还剩
00 00 : 00 : 00
2280
仅剩件活动商品
活动商品已售罄
库存不足
库存
42元开通网校会员,享专栏课免费、热门课1折起、专属顾问等众多特权,点击查看 更多权益
2024  /   事业单位    
中公购课节
XXX名享 促销价¥9999 2020 X月X日 12:00开始
点击加群获取更多备考福利!
买1赠,购买即可免费送给位好友!
价格:
2280

请选择 :

  • 课程时长
    笔试 72课时视频
  • 上课形式
    视频
  • 有效期
    自购买日起一年有效

该商品已失效,请购买其他商品

我知道了

很抱歉,免费商品数量有限,每人最多领取1件

我知道了
立即购买
42元开通网校会员,享专栏课免费、热门课1折起、专属顾问等众多特权,点击查看 更多权益

介 绍

目 录

试听课程
  • 试听
    视频
    01【第一章总论】
    (27分7秒)
课程大纲
  • 财务会计(综合岗)试听

    [{"breadcrumbs":"讲义<i>></i>","component":[{"id":5632628,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"讲义下载点这里","parent_id":5632627,"level_no":485,"created_at":"2024-03-22 16:26:17","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":7,"sort_index":485,"origin_id":0,"type":0}]},{"breadcrumbs":"基础会计<i>></i>","component":[{"id":5632630,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章总论】","parent_id":5632629,"level_no":487,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":487,"origin_id":0,"type":0,"video_id":"mda-4ea98013339cf5a49305c51fa0294674","video_time":1627},{"id":5632631,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第二章会计核算基础】","parent_id":5632629,"level_no":488,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":488,"origin_id":0,"type":0,"video_id":"1","video_time":2975},{"id":5632632,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第三章会计要素与会计等式】","parent_id":5632629,"level_no":489,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":489,"origin_id":0,"type":0,"video_id":"1","video_time":2666},{"id":5632633,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第三章会计要素与会计等式】","parent_id":5632629,"level_no":490,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":490,"origin_id":0,"type":0,"video_id":"1","video_time":1439},{"id":5632634,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第四章账户与复式记账】","parent_id":5632629,"level_no":491,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":491,"origin_id":0,"type":0,"video_id":"1","video_time":1467},{"id":5632635,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第四章账户与复式记账】","parent_id":5632629,"level_no":492,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":492,"origin_id":0,"type":0,"video_id":"1","video_time":1617},{"id":5632636,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第五章会计凭证】","parent_id":5632629,"level_no":493,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":493,"origin_id":0,"type":0,"video_id":"1","video_time":2391},{"id":5632637,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第六章会计账簿】","parent_id":5632629,"level_no":494,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":494,"origin_id":0,"type":0,"video_id":"1","video_time":2714},{"id":5632638,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第七章财产清查】","parent_id":5632629,"level_no":495,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":495,"origin_id":0,"type":0,"video_id":"1","video_time":1977},{"id":5632639,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第七章财产清查】","parent_id":5632629,"level_no":496,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":496,"origin_id":0,"type":0,"video_id":"1","video_time":2346},{"id":5632640,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第八章财务处理程序】","parent_id":5632629,"level_no":497,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":497,"origin_id":0,"type":0,"video_id":"1","video_time":592}]},{"breadcrumbs":"经济法篇<i>></i>","component":[{"id":5640265,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":499,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":499,"origin_id":0,"type":0,"video_id":"1","video_time":1899},{"id":5640266,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":500,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":500,"origin_id":0,"type":0,"video_id":"1","video_time":1696},{"id":5640267,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节会计机构和会计人员】","parent_id":5640264,"level_no":501,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":501,"origin_id":0,"type":0,"video_id":"1","video_time":2395},{"id":5640268,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章第一节支付结算概述、第二节票据】","parent_id":5640264,"level_no":502,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":502,"origin_id":0,"type":0,"video_id":"1","video_time":2485},{"id":5640269,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章第二节票据】","parent_id":5640264,"level_no":503,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":503,"origin_id":0,"type":0,"video_id":"1","video_time":2634},{"id":5640270,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章第二节票据】","parent_id":5640264,"level_no":504,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":504,"origin_id":0,"type":0,"video_id":"1","video_time":2815},{"id":5640271,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章第二节票据】","parent_id":5640264,"level_no":505,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":505,"origin_id":0,"type":0,"video_id":"1","video_time":2990}]},{"breadcrumbs":"会计实务<i>></i>","component":[{"id":5640273,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":507,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":507,"origin_id":0,"type":0,"video_id":"1","video_time":2681},{"id":5640274,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":508,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":508,"origin_id":0,"type":0,"video_id":"1","video_time":2061},{"id":5640275,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节存货】","parent_id":5640272,"level_no":509,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":509,"origin_id":0,"type":0,"video_id":"1","video_time":3059},{"id":5640276,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节存货】","parent_id":5640272,"level_no":510,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":510,"origin_id":0,"type":0,"video_id":"1","video_time":2906},{"id":5640277,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第一章第三节固定资产】","parent_id":5640272,"level_no":511,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":511,"origin_id":0,"type":0,"video_id":"1","video_time":2202},{"id":5640278,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第一章第三节固定资产】","parent_id":5640272,"level_no":512,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":512,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5640279,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第一章第四节无形资产】","parent_id":5640272,"level_no":513,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":513,"origin_id":0,"type":0,"video_id":"1","video_time":2491},{"id":5640280,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第一章第五节长期股权投资】","parent_id":5640272,"level_no":514,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":514,"origin_id":0,"type":0,"video_id":"1","video_time":894},{"id":5640281,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第一章第五节长期股权投资】","parent_id":5640272,"level_no":515,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":515,"origin_id":0,"type":0,"video_id":"1","video_time":3440},{"id":5640282,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第一章第六节投资性房地产】","parent_id":5640272,"level_no":516,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":516,"origin_id":0,"type":0,"video_id":"1","video_time":3067},{"id":5640283,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章金融工具】","parent_id":5640272,"level_no":517,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":517,"origin_id":0,"type":0,"video_id":"1","video_time":2557},{"id":5640284,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章金融工具】","parent_id":5640272,"level_no":518,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":518,"origin_id":0,"type":0,"video_id":"1","video_time":3601},{"id":5640285,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章资产减值损失】","parent_id":5640272,"level_no":519,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":519,"origin_id":0,"type":0,"video_id":"1","video_time":1962},{"id":5640286,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章负债】","parent_id":5640272,"level_no":520,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":520,"origin_id":0,"type":0,"video_id":"1","video_time":2272},{"id":5640287,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章负债】","parent_id":5640272,"level_no":521,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":521,"origin_id":0,"type":0,"video_id":"1","video_time":1620},{"id":5653791,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章职工薪酬】","parent_id":5640272,"level_no":522,"created_at":"2024-03-29 15:23:33","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":522,"origin_id":0,"type":0,"video_id":"1","video_time":1390},{"id":5653792,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章职工薪酬】","parent_id":5640272,"level_no":523,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":523,"origin_id":0,"type":0,"video_id":"1","video_time":2210},{"id":5653793,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章所有者权益】","parent_id":5640272,"level_no":524,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":524,"origin_id":0,"type":0,"video_id":"1","video_time":2521},{"id":5653794,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章所有者权益】","parent_id":5640272,"level_no":525,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":525,"origin_id":0,"type":0,"video_id":"1","video_time":1961},{"id":5653795,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第七章收入费用和利润】","parent_id":5640272,"level_no":526,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":526,"origin_id":0,"type":0,"video_id":"1","video_time":2443},{"id":5653796,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第七章收入费用和利润】","parent_id":5640272,"level_no":527,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":527,"origin_id":0,"type":0,"video_id":"1","video_time":3053},{"id":5653797,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章收入费用和利润】","parent_id":5640272,"level_no":528,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":528,"origin_id":0,"type":0,"video_id":"1","video_time":1536},{"id":5653798,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"23【第七章收入费用和利润】","parent_id":5640272,"level_no":529,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":529,"origin_id":0,"type":0,"video_id":"1","video_time":2716},{"id":5653799,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"24【第八章所得税】","parent_id":5640272,"level_no":530,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":530,"origin_id":0,"type":0,"video_id":"1","video_time":1039},{"id":5662471,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"25【第八章所得税】","parent_id":5640272,"level_no":531,"created_at":"2024-04-02 15:27:45","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":531,"origin_id":0,"type":0,"video_id":"1","video_time":2949},{"id":5662472,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"26【第八章所得税】","parent_id":5640272,"level_no":532,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":532,"origin_id":0,"type":0,"video_id":"1","video_time":2154},{"id":5662473,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"27【第九章会计政策、会计估计变更和差错更正】","parent_id":5640272,"level_no":533,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":533,"origin_id":0,"type":0,"video_id":"1","video_time":2800},{"id":5662474,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"28【第十章财务报告】","parent_id":5640272,"level_no":534,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":534,"origin_id":0,"type":0,"video_id":"1","video_time":3832}]},{"breadcrumbs":"财务管理<i>></i>","component":[{"id":5644243,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币时间价值】","parent_id":5644242,"level_no":536,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":536,"origin_id":0,"type":0,"video_id":"1","video_time":2892},{"id":5644244,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币时间价值】","parent_id":5644242,"level_no":537,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":537,"origin_id":0,"type":0,"video_id":"1","video_time":2241},{"id":5644245,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节风险与报酬】","parent_id":5644242,"level_no":538,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":538,"origin_id":0,"type":0,"video_id":"1","video_time":2877},{"id":5644246,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节风险与报酬】","parent_id":5644242,"level_no":539,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":539,"origin_id":0,"type":0,"video_id":"1","video_time":1785},{"id":5644247,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章项目投资决策】","parent_id":5644242,"level_no":540,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":540,"origin_id":0,"type":0,"video_id":"1","video_time":1304},{"id":5644248,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章项目投资决策】","parent_id":5644242,"level_no":541,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":541,"origin_id":0,"type":0,"video_id":"1","video_time":2952},{"id":5644249,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章项目投资决策】","parent_id":5644242,"level_no":542,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":542,"origin_id":0,"type":0,"video_id":"1","video_time":1860},{"id":5644250,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章项目投资决策】","parent_id":5644242,"level_no":543,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":543,"origin_id":0,"type":0,"video_id":"1","video_time":2897},{"id":5644251,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":544,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":544,"origin_id":0,"type":0,"video_id":"1","video_time":2013},{"id":5644252,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":545,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":545,"origin_id":0,"type":0,"video_id":"1","video_time":1545},{"id":5644253,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第三章第二节现金管理】","parent_id":5644242,"level_no":546,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":546,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5644254,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第三章第三节应收账款管理】","parent_id":5644242,"level_no":547,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":547,"origin_id":0,"type":0,"video_id":"1","video_time":2549},{"id":5644255,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章第四节存货管理】","parent_id":5644242,"level_no":548,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":548,"origin_id":0,"type":0,"video_id":"1","video_time":2341},{"id":5644256,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第三章第五节流动负债管理】","parent_id":5644242,"level_no":549,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":549,"origin_id":0,"type":0,"video_id":"1","video_time":1332},{"id":5644257,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章财务分析与评价】","parent_id":5644242,"level_no":550,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":550,"origin_id":0,"type":0,"video_id":"1","video_time":1709},{"id":5644258,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第四章财务分析与评价】","parent_id":5644242,"level_no":551,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":551,"origin_id":0,"type":0,"video_id":"1","video_time":2898},{"id":5644259,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第四章财务分析与评价】","parent_id":5644242,"level_no":552,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":552,"origin_id":0,"type":0,"video_id":"1","video_time":2531}]},{"breadcrumbs":"政府会计<i>></i>","component":[{"id":5653811,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章政府会计概述】","parent_id":5653810,"level_no":554,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":554,"origin_id":0,"type":0,"video_id":"1","video_time":1966},{"id":5653812,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章政府会计概述】","parent_id":5653810,"level_no":555,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":555,"origin_id":0,"type":0,"video_id":"1","video_time":2303},{"id":5653813,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第二章资产与负债业务】","parent_id":5653810,"level_no":556,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":556,"origin_id":0,"type":0,"video_id":"1","video_time":1641},{"id":5653814,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章资产与负债业务】","parent_id":5653810,"level_no":557,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":557,"origin_id":0,"type":0,"video_id":"1","video_time":1764},{"id":5653815,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章资产与负债业务】","parent_id":5653810,"level_no":558,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":558,"origin_id":0,"type":0,"video_id":"1","video_time":2998},{"id":5653816,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章资产与负债业务】","parent_id":5653810,"level_no":559,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":559,"origin_id":0,"type":0,"video_id":"1","video_time":749},{"id":5653817,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章资产与负债业务】","parent_id":5653810,"level_no":560,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":560,"origin_id":0,"type":0,"video_id":"1","video_time":2331},{"id":5653818,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章资产与负债业务】","parent_id":5653810,"level_no":561,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":561,"origin_id":0,"type":0,"video_id":"1","video_time":2383},{"id":5653819,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第二章资产与负债业务】","parent_id":5653810,"level_no":562,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":562,"origin_id":0,"type":0,"video_id":"1","video_time":2601},{"id":5653820,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第二章资产与负债业务】","parent_id":5653810,"level_no":563,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":563,"origin_id":0,"type":0,"video_id":"1","video_time":2072},{"id":5653821,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章资产与负债业务】","parent_id":5653810,"level_no":564,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":564,"origin_id":0,"type":0,"video_id":"1","video_time":1744},{"id":5653822,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章资产与负债业务】","parent_id":5653810,"level_no":565,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":565,"origin_id":0,"type":0,"video_id":"1","video_time":1431},{"id":5653823,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章收支业务】","parent_id":5653810,"level_no":566,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":566,"origin_id":0,"type":0,"video_id":"1","video_time":2920},{"id":5653824,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":567,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":567,"origin_id":0,"type":0,"video_id":"1","video_time":2027},{"id":5653825,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":568,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":568,"origin_id":0,"type":0,"video_id":"1","video_time":2363},{"id":5653826,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章净资产业务】","parent_id":5653810,"level_no":569,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":569,"origin_id":0,"type":0,"video_id":"1","video_time":1950},{"id":5653827,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章净资产业务】","parent_id":5653810,"level_no":570,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":570,"origin_id":0,"type":0,"video_id":"1","video_time":2316},{"id":5653828,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章政府会计报表】","parent_id":5653810,"level_no":571,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":571,"origin_id":0,"type":0,"video_id":"1","video_time":2646},{"id":5653829,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章政府会计报表】","parent_id":5653810,"level_no":572,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":572,"origin_id":0,"type":0,"video_id":"1","video_time":2340},{"id":5653830,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第六章政府会计报表】","parent_id":5653810,"level_no":573,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":573,"origin_id":0,"type":0,"video_id":"1","video_time":2090},{"id":5653831,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第六章政府会计报表】","parent_id":5653810,"level_no":574,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":574,"origin_id":0,"type":0,"video_id":"1","video_time":1262},{"id":5653832,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章政府会计准则制度解释第5号】","parent_id":5653810,"level_no":575,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":575,"origin_id":0,"type":0,"video_id":"1","video_time":1184}]}]

    讲义
    讲义下载点这里

    [{"breadcrumbs":"讲义<i>></i>","component":[{"id":5632628,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"讲义下载点这里","parent_id":5632627,"level_no":485,"created_at":"2024-03-22 16:26:17","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":7,"sort_index":485,"origin_id":0,"type":0}]},{"breadcrumbs":"基础会计<i>></i>","component":[{"id":5632630,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章总论】","parent_id":5632629,"level_no":487,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":487,"origin_id":0,"type":0,"video_id":"mda-4ea98013339cf5a49305c51fa0294674","video_time":1627},{"id":5632631,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第二章会计核算基础】","parent_id":5632629,"level_no":488,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":488,"origin_id":0,"type":0,"video_id":"1","video_time":2975},{"id":5632632,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第三章会计要素与会计等式】","parent_id":5632629,"level_no":489,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":489,"origin_id":0,"type":0,"video_id":"1","video_time":2666},{"id":5632633,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第三章会计要素与会计等式】","parent_id":5632629,"level_no":490,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":490,"origin_id":0,"type":0,"video_id":"1","video_time":1439},{"id":5632634,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第四章账户与复式记账】","parent_id":5632629,"level_no":491,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":491,"origin_id":0,"type":0,"video_id":"1","video_time":1467},{"id":5632635,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第四章账户与复式记账】","parent_id":5632629,"level_no":492,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":492,"origin_id":0,"type":0,"video_id":"1","video_time":1617},{"id":5632636,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第五章会计凭证】","parent_id":5632629,"level_no":493,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":493,"origin_id":0,"type":0,"video_id":"1","video_time":2391},{"id":5632637,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第六章会计账簿】","parent_id":5632629,"level_no":494,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":494,"origin_id":0,"type":0,"video_id":"1","video_time":2714},{"id":5632638,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第七章财产清查】","parent_id":5632629,"level_no":495,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":495,"origin_id":0,"type":0,"video_id":"1","video_time":1977},{"id":5632639,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第七章财产清查】","parent_id":5632629,"level_no":496,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":496,"origin_id":0,"type":0,"video_id":"1","video_time":2346},{"id":5632640,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第八章财务处理程序】","parent_id":5632629,"level_no":497,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":497,"origin_id":0,"type":0,"video_id":"1","video_time":592}]},{"breadcrumbs":"经济法篇<i>></i>","component":[{"id":5640265,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":499,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":499,"origin_id":0,"type":0,"video_id":"1","video_time":1899},{"id":5640266,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":500,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":500,"origin_id":0,"type":0,"video_id":"1","video_time":1696},{"id":5640267,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节会计机构和会计人员】","parent_id":5640264,"level_no":501,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":501,"origin_id":0,"type":0,"video_id":"1","video_time":2395},{"id":5640268,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章第一节支付结算概述、第二节票据】","parent_id":5640264,"level_no":502,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":502,"origin_id":0,"type":0,"video_id":"1","video_time":2485},{"id":5640269,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章第二节票据】","parent_id":5640264,"level_no":503,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":503,"origin_id":0,"type":0,"video_id":"1","video_time":2634},{"id":5640270,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章第二节票据】","parent_id":5640264,"level_no":504,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":504,"origin_id":0,"type":0,"video_id":"1","video_time":2815},{"id":5640271,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章第二节票据】","parent_id":5640264,"level_no":505,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":505,"origin_id":0,"type":0,"video_id":"1","video_time":2990}]},{"breadcrumbs":"会计实务<i>></i>","component":[{"id":5640273,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":507,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":507,"origin_id":0,"type":0,"video_id":"1","video_time":2681},{"id":5640274,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":508,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":508,"origin_id":0,"type":0,"video_id":"1","video_time":2061},{"id":5640275,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节存货】","parent_id":5640272,"level_no":509,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":509,"origin_id":0,"type":0,"video_id":"1","video_time":3059},{"id":5640276,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节存货】","parent_id":5640272,"level_no":510,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":510,"origin_id":0,"type":0,"video_id":"1","video_time":2906},{"id":5640277,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第一章第三节固定资产】","parent_id":5640272,"level_no":511,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":511,"origin_id":0,"type":0,"video_id":"1","video_time":2202},{"id":5640278,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第一章第三节固定资产】","parent_id":5640272,"level_no":512,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":512,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5640279,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第一章第四节无形资产】","parent_id":5640272,"level_no":513,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":513,"origin_id":0,"type":0,"video_id":"1","video_time":2491},{"id":5640280,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第一章第五节长期股权投资】","parent_id":5640272,"level_no":514,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":514,"origin_id":0,"type":0,"video_id":"1","video_time":894},{"id":5640281,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第一章第五节长期股权投资】","parent_id":5640272,"level_no":515,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":515,"origin_id":0,"type":0,"video_id":"1","video_time":3440},{"id":5640282,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第一章第六节投资性房地产】","parent_id":5640272,"level_no":516,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":516,"origin_id":0,"type":0,"video_id":"1","video_time":3067},{"id":5640283,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章金融工具】","parent_id":5640272,"level_no":517,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":517,"origin_id":0,"type":0,"video_id":"1","video_time":2557},{"id":5640284,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章金融工具】","parent_id":5640272,"level_no":518,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":518,"origin_id":0,"type":0,"video_id":"1","video_time":3601},{"id":5640285,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章资产减值损失】","parent_id":5640272,"level_no":519,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":519,"origin_id":0,"type":0,"video_id":"1","video_time":1962},{"id":5640286,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章负债】","parent_id":5640272,"level_no":520,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":520,"origin_id":0,"type":0,"video_id":"1","video_time":2272},{"id":5640287,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章负债】","parent_id":5640272,"level_no":521,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":521,"origin_id":0,"type":0,"video_id":"1","video_time":1620},{"id":5653791,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章职工薪酬】","parent_id":5640272,"level_no":522,"created_at":"2024-03-29 15:23:33","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":522,"origin_id":0,"type":0,"video_id":"1","video_time":1390},{"id":5653792,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章职工薪酬】","parent_id":5640272,"level_no":523,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":523,"origin_id":0,"type":0,"video_id":"1","video_time":2210},{"id":5653793,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章所有者权益】","parent_id":5640272,"level_no":524,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":524,"origin_id":0,"type":0,"video_id":"1","video_time":2521},{"id":5653794,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章所有者权益】","parent_id":5640272,"level_no":525,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":525,"origin_id":0,"type":0,"video_id":"1","video_time":1961},{"id":5653795,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第七章收入费用和利润】","parent_id":5640272,"level_no":526,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":526,"origin_id":0,"type":0,"video_id":"1","video_time":2443},{"id":5653796,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第七章收入费用和利润】","parent_id":5640272,"level_no":527,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":527,"origin_id":0,"type":0,"video_id":"1","video_time":3053},{"id":5653797,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章收入费用和利润】","parent_id":5640272,"level_no":528,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":528,"origin_id":0,"type":0,"video_id":"1","video_time":1536},{"id":5653798,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"23【第七章收入费用和利润】","parent_id":5640272,"level_no":529,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":529,"origin_id":0,"type":0,"video_id":"1","video_time":2716},{"id":5653799,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"24【第八章所得税】","parent_id":5640272,"level_no":530,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":530,"origin_id":0,"type":0,"video_id":"1","video_time":1039},{"id":5662471,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"25【第八章所得税】","parent_id":5640272,"level_no":531,"created_at":"2024-04-02 15:27:45","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":531,"origin_id":0,"type":0,"video_id":"1","video_time":2949},{"id":5662472,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"26【第八章所得税】","parent_id":5640272,"level_no":532,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":532,"origin_id":0,"type":0,"video_id":"1","video_time":2154},{"id":5662473,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"27【第九章会计政策、会计估计变更和差错更正】","parent_id":5640272,"level_no":533,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":533,"origin_id":0,"type":0,"video_id":"1","video_time":2800},{"id":5662474,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"28【第十章财务报告】","parent_id":5640272,"level_no":534,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":534,"origin_id":0,"type":0,"video_id":"1","video_time":3832}]},{"breadcrumbs":"财务管理<i>></i>","component":[{"id":5644243,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币时间价值】","parent_id":5644242,"level_no":536,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":536,"origin_id":0,"type":0,"video_id":"1","video_time":2892},{"id":5644244,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币时间价值】","parent_id":5644242,"level_no":537,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":537,"origin_id":0,"type":0,"video_id":"1","video_time":2241},{"id":5644245,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节风险与报酬】","parent_id":5644242,"level_no":538,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":538,"origin_id":0,"type":0,"video_id":"1","video_time":2877},{"id":5644246,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节风险与报酬】","parent_id":5644242,"level_no":539,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":539,"origin_id":0,"type":0,"video_id":"1","video_time":1785},{"id":5644247,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章项目投资决策】","parent_id":5644242,"level_no":540,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":540,"origin_id":0,"type":0,"video_id":"1","video_time":1304},{"id":5644248,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章项目投资决策】","parent_id":5644242,"level_no":541,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":541,"origin_id":0,"type":0,"video_id":"1","video_time":2952},{"id":5644249,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章项目投资决策】","parent_id":5644242,"level_no":542,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":542,"origin_id":0,"type":0,"video_id":"1","video_time":1860},{"id":5644250,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章项目投资决策】","parent_id":5644242,"level_no":543,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":543,"origin_id":0,"type":0,"video_id":"1","video_time":2897},{"id":5644251,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":544,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":544,"origin_id":0,"type":0,"video_id":"1","video_time":2013},{"id":5644252,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":545,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":545,"origin_id":0,"type":0,"video_id":"1","video_time":1545},{"id":5644253,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第三章第二节现金管理】","parent_id":5644242,"level_no":546,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":546,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5644254,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第三章第三节应收账款管理】","parent_id":5644242,"level_no":547,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":547,"origin_id":0,"type":0,"video_id":"1","video_time":2549},{"id":5644255,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章第四节存货管理】","parent_id":5644242,"level_no":548,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":548,"origin_id":0,"type":0,"video_id":"1","video_time":2341},{"id":5644256,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第三章第五节流动负债管理】","parent_id":5644242,"level_no":549,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":549,"origin_id":0,"type":0,"video_id":"1","video_time":1332},{"id":5644257,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章财务分析与评价】","parent_id":5644242,"level_no":550,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":550,"origin_id":0,"type":0,"video_id":"1","video_time":1709},{"id":5644258,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第四章财务分析与评价】","parent_id":5644242,"level_no":551,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":551,"origin_id":0,"type":0,"video_id":"1","video_time":2898},{"id":5644259,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第四章财务分析与评价】","parent_id":5644242,"level_no":552,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":552,"origin_id":0,"type":0,"video_id":"1","video_time":2531}]},{"breadcrumbs":"政府会计<i>></i>","component":[{"id":5653811,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章政府会计概述】","parent_id":5653810,"level_no":554,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":554,"origin_id":0,"type":0,"video_id":"1","video_time":1966},{"id":5653812,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章政府会计概述】","parent_id":5653810,"level_no":555,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":555,"origin_id":0,"type":0,"video_id":"1","video_time":2303},{"id":5653813,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第二章资产与负债业务】","parent_id":5653810,"level_no":556,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":556,"origin_id":0,"type":0,"video_id":"1","video_time":1641},{"id":5653814,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章资产与负债业务】","parent_id":5653810,"level_no":557,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":557,"origin_id":0,"type":0,"video_id":"1","video_time":1764},{"id":5653815,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章资产与负债业务】","parent_id":5653810,"level_no":558,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":558,"origin_id":0,"type":0,"video_id":"1","video_time":2998},{"id":5653816,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章资产与负债业务】","parent_id":5653810,"level_no":559,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":559,"origin_id":0,"type":0,"video_id":"1","video_time":749},{"id":5653817,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章资产与负债业务】","parent_id":5653810,"level_no":560,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":560,"origin_id":0,"type":0,"video_id":"1","video_time":2331},{"id":5653818,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章资产与负债业务】","parent_id":5653810,"level_no":561,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":561,"origin_id":0,"type":0,"video_id":"1","video_time":2383},{"id":5653819,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第二章资产与负债业务】","parent_id":5653810,"level_no":562,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":562,"origin_id":0,"type":0,"video_id":"1","video_time":2601},{"id":5653820,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第二章资产与负债业务】","parent_id":5653810,"level_no":563,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":563,"origin_id":0,"type":0,"video_id":"1","video_time":2072},{"id":5653821,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章资产与负债业务】","parent_id":5653810,"level_no":564,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":564,"origin_id":0,"type":0,"video_id":"1","video_time":1744},{"id":5653822,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章资产与负债业务】","parent_id":5653810,"level_no":565,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":565,"origin_id":0,"type":0,"video_id":"1","video_time":1431},{"id":5653823,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章收支业务】","parent_id":5653810,"level_no":566,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":566,"origin_id":0,"type":0,"video_id":"1","video_time":2920},{"id":5653824,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":567,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":567,"origin_id":0,"type":0,"video_id":"1","video_time":2027},{"id":5653825,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":568,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":568,"origin_id":0,"type":0,"video_id":"1","video_time":2363},{"id":5653826,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章净资产业务】","parent_id":5653810,"level_no":569,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":569,"origin_id":0,"type":0,"video_id":"1","video_time":1950},{"id":5653827,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章净资产业务】","parent_id":5653810,"level_no":570,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":570,"origin_id":0,"type":0,"video_id":"1","video_time":2316},{"id":5653828,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章政府会计报表】","parent_id":5653810,"level_no":571,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":571,"origin_id":0,"type":0,"video_id":"1","video_time":2646},{"id":5653829,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章政府会计报表】","parent_id":5653810,"level_no":572,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":572,"origin_id":0,"type":0,"video_id":"1","video_time":2340},{"id":5653830,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第六章政府会计报表】","parent_id":5653810,"level_no":573,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":573,"origin_id":0,"type":0,"video_id":"1","video_time":2090},{"id":5653831,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第六章政府会计报表】","parent_id":5653810,"level_no":574,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":574,"origin_id":0,"type":0,"video_id":"1","video_time":1262},{"id":5653832,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章政府会计准则制度解释第5号】","parent_id":5653810,"level_no":575,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":575,"origin_id":0,"type":0,"video_id":"1","video_time":1184}]}]

    试听
    视频
    01【第一章总论】
    (27分7秒)
    视频
    02【第二章会计核算基础】
    (49分35秒)
    视频
    03【第三章会计要素与会计等式】
    (44分26秒)
    视频
    04【第三章会计要素与会计等式】
    (23分59秒)
    视频
    05【第四章账户与复式记账】
    (24分27秒)
    视频
    06【第四章账户与复式记账】
    (26分57秒)
    视频
    07【第五章会计凭证】
    (39分51秒)
    视频
    08【第六章会计账簿】
    (45分14秒)
    视频
    09【第七章财产清查】
    (32分57秒)
    视频
    10【第七章财产清查】
    (39分6秒)
    视频
    11【第八章财务处理程序】
    (9分52秒)

    [{"breadcrumbs":"讲义<i>></i>","component":[{"id":5632628,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"讲义下载点这里","parent_id":5632627,"level_no":485,"created_at":"2024-03-22 16:26:17","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":7,"sort_index":485,"origin_id":0,"type":0}]},{"breadcrumbs":"基础会计<i>></i>","component":[{"id":5632630,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章总论】","parent_id":5632629,"level_no":487,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":487,"origin_id":0,"type":0,"video_id":"mda-4ea98013339cf5a49305c51fa0294674","video_time":1627},{"id":5632631,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第二章会计核算基础】","parent_id":5632629,"level_no":488,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":488,"origin_id":0,"type":0,"video_id":"1","video_time":2975},{"id":5632632,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第三章会计要素与会计等式】","parent_id":5632629,"level_no":489,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":489,"origin_id":0,"type":0,"video_id":"1","video_time":2666},{"id":5632633,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第三章会计要素与会计等式】","parent_id":5632629,"level_no":490,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":490,"origin_id":0,"type":0,"video_id":"1","video_time":1439},{"id":5632634,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第四章账户与复式记账】","parent_id":5632629,"level_no":491,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":491,"origin_id":0,"type":0,"video_id":"1","video_time":1467},{"id":5632635,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第四章账户与复式记账】","parent_id":5632629,"level_no":492,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":492,"origin_id":0,"type":0,"video_id":"1","video_time":1617},{"id":5632636,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第五章会计凭证】","parent_id":5632629,"level_no":493,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":493,"origin_id":0,"type":0,"video_id":"1","video_time":2391},{"id":5632637,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第六章会计账簿】","parent_id":5632629,"level_no":494,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":494,"origin_id":0,"type":0,"video_id":"1","video_time":2714},{"id":5632638,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第七章财产清查】","parent_id":5632629,"level_no":495,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":495,"origin_id":0,"type":0,"video_id":"1","video_time":1977},{"id":5632639,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第七章财产清查】","parent_id":5632629,"level_no":496,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":496,"origin_id":0,"type":0,"video_id":"1","video_time":2346},{"id":5632640,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第八章财务处理程序】","parent_id":5632629,"level_no":497,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":497,"origin_id":0,"type":0,"video_id":"1","video_time":592}]},{"breadcrumbs":"经济法篇<i>></i>","component":[{"id":5640265,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":499,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":499,"origin_id":0,"type":0,"video_id":"1","video_time":1899},{"id":5640266,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":500,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":500,"origin_id":0,"type":0,"video_id":"1","video_time":1696},{"id":5640267,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节会计机构和会计人员】","parent_id":5640264,"level_no":501,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":501,"origin_id":0,"type":0,"video_id":"1","video_time":2395},{"id":5640268,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章第一节支付结算概述、第二节票据】","parent_id":5640264,"level_no":502,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":502,"origin_id":0,"type":0,"video_id":"1","video_time":2485},{"id":5640269,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章第二节票据】","parent_id":5640264,"level_no":503,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":503,"origin_id":0,"type":0,"video_id":"1","video_time":2634},{"id":5640270,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章第二节票据】","parent_id":5640264,"level_no":504,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":504,"origin_id":0,"type":0,"video_id":"1","video_time":2815},{"id":5640271,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章第二节票据】","parent_id":5640264,"level_no":505,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":505,"origin_id":0,"type":0,"video_id":"1","video_time":2990}]},{"breadcrumbs":"会计实务<i>></i>","component":[{"id":5640273,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":507,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":507,"origin_id":0,"type":0,"video_id":"1","video_time":2681},{"id":5640274,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":508,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":508,"origin_id":0,"type":0,"video_id":"1","video_time":2061},{"id":5640275,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节存货】","parent_id":5640272,"level_no":509,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":509,"origin_id":0,"type":0,"video_id":"1","video_time":3059},{"id":5640276,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节存货】","parent_id":5640272,"level_no":510,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":510,"origin_id":0,"type":0,"video_id":"1","video_time":2906},{"id":5640277,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第一章第三节固定资产】","parent_id":5640272,"level_no":511,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":511,"origin_id":0,"type":0,"video_id":"1","video_time":2202},{"id":5640278,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第一章第三节固定资产】","parent_id":5640272,"level_no":512,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":512,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5640279,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第一章第四节无形资产】","parent_id":5640272,"level_no":513,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":513,"origin_id":0,"type":0,"video_id":"1","video_time":2491},{"id":5640280,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第一章第五节长期股权投资】","parent_id":5640272,"level_no":514,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":514,"origin_id":0,"type":0,"video_id":"1","video_time":894},{"id":5640281,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第一章第五节长期股权投资】","parent_id":5640272,"level_no":515,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":515,"origin_id":0,"type":0,"video_id":"1","video_time":3440},{"id":5640282,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第一章第六节投资性房地产】","parent_id":5640272,"level_no":516,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":516,"origin_id":0,"type":0,"video_id":"1","video_time":3067},{"id":5640283,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章金融工具】","parent_id":5640272,"level_no":517,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":517,"origin_id":0,"type":0,"video_id":"1","video_time":2557},{"id":5640284,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章金融工具】","parent_id":5640272,"level_no":518,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":518,"origin_id":0,"type":0,"video_id":"1","video_time":3601},{"id":5640285,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章资产减值损失】","parent_id":5640272,"level_no":519,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":519,"origin_id":0,"type":0,"video_id":"1","video_time":1962},{"id":5640286,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章负债】","parent_id":5640272,"level_no":520,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":520,"origin_id":0,"type":0,"video_id":"1","video_time":2272},{"id":5640287,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章负债】","parent_id":5640272,"level_no":521,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":521,"origin_id":0,"type":0,"video_id":"1","video_time":1620},{"id":5653791,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章职工薪酬】","parent_id":5640272,"level_no":522,"created_at":"2024-03-29 15:23:33","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":522,"origin_id":0,"type":0,"video_id":"1","video_time":1390},{"id":5653792,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章职工薪酬】","parent_id":5640272,"level_no":523,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":523,"origin_id":0,"type":0,"video_id":"1","video_time":2210},{"id":5653793,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章所有者权益】","parent_id":5640272,"level_no":524,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":524,"origin_id":0,"type":0,"video_id":"1","video_time":2521},{"id":5653794,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章所有者权益】","parent_id":5640272,"level_no":525,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":525,"origin_id":0,"type":0,"video_id":"1","video_time":1961},{"id":5653795,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第七章收入费用和利润】","parent_id":5640272,"level_no":526,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":526,"origin_id":0,"type":0,"video_id":"1","video_time":2443},{"id":5653796,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第七章收入费用和利润】","parent_id":5640272,"level_no":527,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":527,"origin_id":0,"type":0,"video_id":"1","video_time":3053},{"id":5653797,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章收入费用和利润】","parent_id":5640272,"level_no":528,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":528,"origin_id":0,"type":0,"video_id":"1","video_time":1536},{"id":5653798,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"23【第七章收入费用和利润】","parent_id":5640272,"level_no":529,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":529,"origin_id":0,"type":0,"video_id":"1","video_time":2716},{"id":5653799,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"24【第八章所得税】","parent_id":5640272,"level_no":530,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":530,"origin_id":0,"type":0,"video_id":"1","video_time":1039},{"id":5662471,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"25【第八章所得税】","parent_id":5640272,"level_no":531,"created_at":"2024-04-02 15:27:45","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":531,"origin_id":0,"type":0,"video_id":"1","video_time":2949},{"id":5662472,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"26【第八章所得税】","parent_id":5640272,"level_no":532,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":532,"origin_id":0,"type":0,"video_id":"1","video_time":2154},{"id":5662473,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"27【第九章会计政策、会计估计变更和差错更正】","parent_id":5640272,"level_no":533,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":533,"origin_id":0,"type":0,"video_id":"1","video_time":2800},{"id":5662474,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"28【第十章财务报告】","parent_id":5640272,"level_no":534,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":534,"origin_id":0,"type":0,"video_id":"1","video_time":3832}]},{"breadcrumbs":"财务管理<i>></i>","component":[{"id":5644243,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币时间价值】","parent_id":5644242,"level_no":536,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":536,"origin_id":0,"type":0,"video_id":"1","video_time":2892},{"id":5644244,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币时间价值】","parent_id":5644242,"level_no":537,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":537,"origin_id":0,"type":0,"video_id":"1","video_time":2241},{"id":5644245,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节风险与报酬】","parent_id":5644242,"level_no":538,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":538,"origin_id":0,"type":0,"video_id":"1","video_time":2877},{"id":5644246,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节风险与报酬】","parent_id":5644242,"level_no":539,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":539,"origin_id":0,"type":0,"video_id":"1","video_time":1785},{"id":5644247,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章项目投资决策】","parent_id":5644242,"level_no":540,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":540,"origin_id":0,"type":0,"video_id":"1","video_time":1304},{"id":5644248,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章项目投资决策】","parent_id":5644242,"level_no":541,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":541,"origin_id":0,"type":0,"video_id":"1","video_time":2952},{"id":5644249,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章项目投资决策】","parent_id":5644242,"level_no":542,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":542,"origin_id":0,"type":0,"video_id":"1","video_time":1860},{"id":5644250,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章项目投资决策】","parent_id":5644242,"level_no":543,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":543,"origin_id":0,"type":0,"video_id":"1","video_time":2897},{"id":5644251,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":544,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":544,"origin_id":0,"type":0,"video_id":"1","video_time":2013},{"id":5644252,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":545,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":545,"origin_id":0,"type":0,"video_id":"1","video_time":1545},{"id":5644253,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第三章第二节现金管理】","parent_id":5644242,"level_no":546,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":546,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5644254,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第三章第三节应收账款管理】","parent_id":5644242,"level_no":547,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":547,"origin_id":0,"type":0,"video_id":"1","video_time":2549},{"id":5644255,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章第四节存货管理】","parent_id":5644242,"level_no":548,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":548,"origin_id":0,"type":0,"video_id":"1","video_time":2341},{"id":5644256,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第三章第五节流动负债管理】","parent_id":5644242,"level_no":549,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":549,"origin_id":0,"type":0,"video_id":"1","video_time":1332},{"id":5644257,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章财务分析与评价】","parent_id":5644242,"level_no":550,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":550,"origin_id":0,"type":0,"video_id":"1","video_time":1709},{"id":5644258,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第四章财务分析与评价】","parent_id":5644242,"level_no":551,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":551,"origin_id":0,"type":0,"video_id":"1","video_time":2898},{"id":5644259,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第四章财务分析与评价】","parent_id":5644242,"level_no":552,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":552,"origin_id":0,"type":0,"video_id":"1","video_time":2531}]},{"breadcrumbs":"政府会计<i>></i>","component":[{"id":5653811,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章政府会计概述】","parent_id":5653810,"level_no":554,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":554,"origin_id":0,"type":0,"video_id":"1","video_time":1966},{"id":5653812,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章政府会计概述】","parent_id":5653810,"level_no":555,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":555,"origin_id":0,"type":0,"video_id":"1","video_time":2303},{"id":5653813,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第二章资产与负债业务】","parent_id":5653810,"level_no":556,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":556,"origin_id":0,"type":0,"video_id":"1","video_time":1641},{"id":5653814,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章资产与负债业务】","parent_id":5653810,"level_no":557,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":557,"origin_id":0,"type":0,"video_id":"1","video_time":1764},{"id":5653815,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章资产与负债业务】","parent_id":5653810,"level_no":558,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":558,"origin_id":0,"type":0,"video_id":"1","video_time":2998},{"id":5653816,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章资产与负债业务】","parent_id":5653810,"level_no":559,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":559,"origin_id":0,"type":0,"video_id":"1","video_time":749},{"id":5653817,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章资产与负债业务】","parent_id":5653810,"level_no":560,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":560,"origin_id":0,"type":0,"video_id":"1","video_time":2331},{"id":5653818,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章资产与负债业务】","parent_id":5653810,"level_no":561,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":561,"origin_id":0,"type":0,"video_id":"1","video_time":2383},{"id":5653819,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第二章资产与负债业务】","parent_id":5653810,"level_no":562,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":562,"origin_id":0,"type":0,"video_id":"1","video_time":2601},{"id":5653820,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第二章资产与负债业务】","parent_id":5653810,"level_no":563,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":563,"origin_id":0,"type":0,"video_id":"1","video_time":2072},{"id":5653821,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章资产与负债业务】","parent_id":5653810,"level_no":564,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":564,"origin_id":0,"type":0,"video_id":"1","video_time":1744},{"id":5653822,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章资产与负债业务】","parent_id":5653810,"level_no":565,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":565,"origin_id":0,"type":0,"video_id":"1","video_time":1431},{"id":5653823,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章收支业务】","parent_id":5653810,"level_no":566,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":566,"origin_id":0,"type":0,"video_id":"1","video_time":2920},{"id":5653824,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":567,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":567,"origin_id":0,"type":0,"video_id":"1","video_time":2027},{"id":5653825,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":568,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":568,"origin_id":0,"type":0,"video_id":"1","video_time":2363},{"id":5653826,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章净资产业务】","parent_id":5653810,"level_no":569,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":569,"origin_id":0,"type":0,"video_id":"1","video_time":1950},{"id":5653827,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章净资产业务】","parent_id":5653810,"level_no":570,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":570,"origin_id":0,"type":0,"video_id":"1","video_time":2316},{"id":5653828,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章政府会计报表】","parent_id":5653810,"level_no":571,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":571,"origin_id":0,"type":0,"video_id":"1","video_time":2646},{"id":5653829,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章政府会计报表】","parent_id":5653810,"level_no":572,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":572,"origin_id":0,"type":0,"video_id":"1","video_time":2340},{"id":5653830,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第六章政府会计报表】","parent_id":5653810,"level_no":573,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":573,"origin_id":0,"type":0,"video_id":"1","video_time":2090},{"id":5653831,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第六章政府会计报表】","parent_id":5653810,"level_no":574,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":574,"origin_id":0,"type":0,"video_id":"1","video_time":1262},{"id":5653832,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章政府会计准则制度解释第5号】","parent_id":5653810,"level_no":575,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":575,"origin_id":0,"type":0,"video_id":"1","video_time":1184}]}]

    视频
    01【第一章第一节会计核算与监督】
    (31分39秒)
    视频
    02【第一章第一节会计核算与监督】
    (28分16秒)
    视频
    03【第一章第二节会计机构和会计人员】
    (39分55秒)
    视频
    04【第二章第一节支付结算概述、第二节票据】
    (41分25秒)
    视频
    05【第二章第二节票据】
    (43分54秒)
    视频
    06【第二章第二节票据】
    (46分55秒)
    视频
    07【第二章第二节票据】
    (49分50秒)

    [{"breadcrumbs":"讲义<i>></i>","component":[{"id":5632628,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"讲义下载点这里","parent_id":5632627,"level_no":485,"created_at":"2024-03-22 16:26:17","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":7,"sort_index":485,"origin_id":0,"type":0}]},{"breadcrumbs":"基础会计<i>></i>","component":[{"id":5632630,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章总论】","parent_id":5632629,"level_no":487,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":487,"origin_id":0,"type":0,"video_id":"mda-4ea98013339cf5a49305c51fa0294674","video_time":1627},{"id":5632631,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第二章会计核算基础】","parent_id":5632629,"level_no":488,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":488,"origin_id":0,"type":0,"video_id":"1","video_time":2975},{"id":5632632,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第三章会计要素与会计等式】","parent_id":5632629,"level_no":489,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":489,"origin_id":0,"type":0,"video_id":"1","video_time":2666},{"id":5632633,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第三章会计要素与会计等式】","parent_id":5632629,"level_no":490,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":490,"origin_id":0,"type":0,"video_id":"1","video_time":1439},{"id":5632634,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第四章账户与复式记账】","parent_id":5632629,"level_no":491,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":491,"origin_id":0,"type":0,"video_id":"1","video_time":1467},{"id":5632635,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第四章账户与复式记账】","parent_id":5632629,"level_no":492,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":492,"origin_id":0,"type":0,"video_id":"1","video_time":1617},{"id":5632636,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第五章会计凭证】","parent_id":5632629,"level_no":493,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":493,"origin_id":0,"type":0,"video_id":"1","video_time":2391},{"id":5632637,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第六章会计账簿】","parent_id":5632629,"level_no":494,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":494,"origin_id":0,"type":0,"video_id":"1","video_time":2714},{"id":5632638,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第七章财产清查】","parent_id":5632629,"level_no":495,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":495,"origin_id":0,"type":0,"video_id":"1","video_time":1977},{"id":5632639,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第七章财产清查】","parent_id":5632629,"level_no":496,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":496,"origin_id":0,"type":0,"video_id":"1","video_time":2346},{"id":5632640,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第八章财务处理程序】","parent_id":5632629,"level_no":497,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":497,"origin_id":0,"type":0,"video_id":"1","video_time":592}]},{"breadcrumbs":"经济法篇<i>></i>","component":[{"id":5640265,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":499,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":499,"origin_id":0,"type":0,"video_id":"1","video_time":1899},{"id":5640266,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":500,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":500,"origin_id":0,"type":0,"video_id":"1","video_time":1696},{"id":5640267,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节会计机构和会计人员】","parent_id":5640264,"level_no":501,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":501,"origin_id":0,"type":0,"video_id":"1","video_time":2395},{"id":5640268,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章第一节支付结算概述、第二节票据】","parent_id":5640264,"level_no":502,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":502,"origin_id":0,"type":0,"video_id":"1","video_time":2485},{"id":5640269,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章第二节票据】","parent_id":5640264,"level_no":503,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":503,"origin_id":0,"type":0,"video_id":"1","video_time":2634},{"id":5640270,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章第二节票据】","parent_id":5640264,"level_no":504,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":504,"origin_id":0,"type":0,"video_id":"1","video_time":2815},{"id":5640271,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章第二节票据】","parent_id":5640264,"level_no":505,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":505,"origin_id":0,"type":0,"video_id":"1","video_time":2990}]},{"breadcrumbs":"会计实务<i>></i>","component":[{"id":5640273,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":507,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":507,"origin_id":0,"type":0,"video_id":"1","video_time":2681},{"id":5640274,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":508,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":508,"origin_id":0,"type":0,"video_id":"1","video_time":2061},{"id":5640275,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节存货】","parent_id":5640272,"level_no":509,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":509,"origin_id":0,"type":0,"video_id":"1","video_time":3059},{"id":5640276,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节存货】","parent_id":5640272,"level_no":510,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":510,"origin_id":0,"type":0,"video_id":"1","video_time":2906},{"id":5640277,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第一章第三节固定资产】","parent_id":5640272,"level_no":511,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":511,"origin_id":0,"type":0,"video_id":"1","video_time":2202},{"id":5640278,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第一章第三节固定资产】","parent_id":5640272,"level_no":512,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":512,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5640279,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第一章第四节无形资产】","parent_id":5640272,"level_no":513,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":513,"origin_id":0,"type":0,"video_id":"1","video_time":2491},{"id":5640280,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第一章第五节长期股权投资】","parent_id":5640272,"level_no":514,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":514,"origin_id":0,"type":0,"video_id":"1","video_time":894},{"id":5640281,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第一章第五节长期股权投资】","parent_id":5640272,"level_no":515,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":515,"origin_id":0,"type":0,"video_id":"1","video_time":3440},{"id":5640282,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第一章第六节投资性房地产】","parent_id":5640272,"level_no":516,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":516,"origin_id":0,"type":0,"video_id":"1","video_time":3067},{"id":5640283,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章金融工具】","parent_id":5640272,"level_no":517,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":517,"origin_id":0,"type":0,"video_id":"1","video_time":2557},{"id":5640284,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章金融工具】","parent_id":5640272,"level_no":518,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":518,"origin_id":0,"type":0,"video_id":"1","video_time":3601},{"id":5640285,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章资产减值损失】","parent_id":5640272,"level_no":519,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":519,"origin_id":0,"type":0,"video_id":"1","video_time":1962},{"id":5640286,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章负债】","parent_id":5640272,"level_no":520,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":520,"origin_id":0,"type":0,"video_id":"1","video_time":2272},{"id":5640287,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章负债】","parent_id":5640272,"level_no":521,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":521,"origin_id":0,"type":0,"video_id":"1","video_time":1620},{"id":5653791,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章职工薪酬】","parent_id":5640272,"level_no":522,"created_at":"2024-03-29 15:23:33","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":522,"origin_id":0,"type":0,"video_id":"1","video_time":1390},{"id":5653792,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章职工薪酬】","parent_id":5640272,"level_no":523,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":523,"origin_id":0,"type":0,"video_id":"1","video_time":2210},{"id":5653793,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章所有者权益】","parent_id":5640272,"level_no":524,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":524,"origin_id":0,"type":0,"video_id":"1","video_time":2521},{"id":5653794,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章所有者权益】","parent_id":5640272,"level_no":525,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":525,"origin_id":0,"type":0,"video_id":"1","video_time":1961},{"id":5653795,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第七章收入费用和利润】","parent_id":5640272,"level_no":526,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":526,"origin_id":0,"type":0,"video_id":"1","video_time":2443},{"id":5653796,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第七章收入费用和利润】","parent_id":5640272,"level_no":527,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":527,"origin_id":0,"type":0,"video_id":"1","video_time":3053},{"id":5653797,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章收入费用和利润】","parent_id":5640272,"level_no":528,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":528,"origin_id":0,"type":0,"video_id":"1","video_time":1536},{"id":5653798,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"23【第七章收入费用和利润】","parent_id":5640272,"level_no":529,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":529,"origin_id":0,"type":0,"video_id":"1","video_time":2716},{"id":5653799,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"24【第八章所得税】","parent_id":5640272,"level_no":530,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":530,"origin_id":0,"type":0,"video_id":"1","video_time":1039},{"id":5662471,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"25【第八章所得税】","parent_id":5640272,"level_no":531,"created_at":"2024-04-02 15:27:45","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":531,"origin_id":0,"type":0,"video_id":"1","video_time":2949},{"id":5662472,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"26【第八章所得税】","parent_id":5640272,"level_no":532,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":532,"origin_id":0,"type":0,"video_id":"1","video_time":2154},{"id":5662473,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"27【第九章会计政策、会计估计变更和差错更正】","parent_id":5640272,"level_no":533,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":533,"origin_id":0,"type":0,"video_id":"1","video_time":2800},{"id":5662474,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"28【第十章财务报告】","parent_id":5640272,"level_no":534,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":534,"origin_id":0,"type":0,"video_id":"1","video_time":3832}]},{"breadcrumbs":"财务管理<i>></i>","component":[{"id":5644243,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币时间价值】","parent_id":5644242,"level_no":536,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":536,"origin_id":0,"type":0,"video_id":"1","video_time":2892},{"id":5644244,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币时间价值】","parent_id":5644242,"level_no":537,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":537,"origin_id":0,"type":0,"video_id":"1","video_time":2241},{"id":5644245,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节风险与报酬】","parent_id":5644242,"level_no":538,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":538,"origin_id":0,"type":0,"video_id":"1","video_time":2877},{"id":5644246,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节风险与报酬】","parent_id":5644242,"level_no":539,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":539,"origin_id":0,"type":0,"video_id":"1","video_time":1785},{"id":5644247,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章项目投资决策】","parent_id":5644242,"level_no":540,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":540,"origin_id":0,"type":0,"video_id":"1","video_time":1304},{"id":5644248,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章项目投资决策】","parent_id":5644242,"level_no":541,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":541,"origin_id":0,"type":0,"video_id":"1","video_time":2952},{"id":5644249,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章项目投资决策】","parent_id":5644242,"level_no":542,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":542,"origin_id":0,"type":0,"video_id":"1","video_time":1860},{"id":5644250,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章项目投资决策】","parent_id":5644242,"level_no":543,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":543,"origin_id":0,"type":0,"video_id":"1","video_time":2897},{"id":5644251,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":544,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":544,"origin_id":0,"type":0,"video_id":"1","video_time":2013},{"id":5644252,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":545,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":545,"origin_id":0,"type":0,"video_id":"1","video_time":1545},{"id":5644253,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第三章第二节现金管理】","parent_id":5644242,"level_no":546,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":546,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5644254,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第三章第三节应收账款管理】","parent_id":5644242,"level_no":547,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":547,"origin_id":0,"type":0,"video_id":"1","video_time":2549},{"id":5644255,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章第四节存货管理】","parent_id":5644242,"level_no":548,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":548,"origin_id":0,"type":0,"video_id":"1","video_time":2341},{"id":5644256,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第三章第五节流动负债管理】","parent_id":5644242,"level_no":549,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":549,"origin_id":0,"type":0,"video_id":"1","video_time":1332},{"id":5644257,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章财务分析与评价】","parent_id":5644242,"level_no":550,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":550,"origin_id":0,"type":0,"video_id":"1","video_time":1709},{"id":5644258,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第四章财务分析与评价】","parent_id":5644242,"level_no":551,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":551,"origin_id":0,"type":0,"video_id":"1","video_time":2898},{"id":5644259,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第四章财务分析与评价】","parent_id":5644242,"level_no":552,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":552,"origin_id":0,"type":0,"video_id":"1","video_time":2531}]},{"breadcrumbs":"政府会计<i>></i>","component":[{"id":5653811,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章政府会计概述】","parent_id":5653810,"level_no":554,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":554,"origin_id":0,"type":0,"video_id":"1","video_time":1966},{"id":5653812,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章政府会计概述】","parent_id":5653810,"level_no":555,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":555,"origin_id":0,"type":0,"video_id":"1","video_time":2303},{"id":5653813,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第二章资产与负债业务】","parent_id":5653810,"level_no":556,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":556,"origin_id":0,"type":0,"video_id":"1","video_time":1641},{"id":5653814,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章资产与负债业务】","parent_id":5653810,"level_no":557,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":557,"origin_id":0,"type":0,"video_id":"1","video_time":1764},{"id":5653815,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章资产与负债业务】","parent_id":5653810,"level_no":558,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":558,"origin_id":0,"type":0,"video_id":"1","video_time":2998},{"id":5653816,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章资产与负债业务】","parent_id":5653810,"level_no":559,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":559,"origin_id":0,"type":0,"video_id":"1","video_time":749},{"id":5653817,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章资产与负债业务】","parent_id":5653810,"level_no":560,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":560,"origin_id":0,"type":0,"video_id":"1","video_time":2331},{"id":5653818,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章资产与负债业务】","parent_id":5653810,"level_no":561,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":561,"origin_id":0,"type":0,"video_id":"1","video_time":2383},{"id":5653819,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第二章资产与负债业务】","parent_id":5653810,"level_no":562,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":562,"origin_id":0,"type":0,"video_id":"1","video_time":2601},{"id":5653820,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第二章资产与负债业务】","parent_id":5653810,"level_no":563,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":563,"origin_id":0,"type":0,"video_id":"1","video_time":2072},{"id":5653821,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章资产与负债业务】","parent_id":5653810,"level_no":564,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":564,"origin_id":0,"type":0,"video_id":"1","video_time":1744},{"id":5653822,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章资产与负债业务】","parent_id":5653810,"level_no":565,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":565,"origin_id":0,"type":0,"video_id":"1","video_time":1431},{"id":5653823,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章收支业务】","parent_id":5653810,"level_no":566,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":566,"origin_id":0,"type":0,"video_id":"1","video_time":2920},{"id":5653824,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":567,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":567,"origin_id":0,"type":0,"video_id":"1","video_time":2027},{"id":5653825,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":568,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":568,"origin_id":0,"type":0,"video_id":"1","video_time":2363},{"id":5653826,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章净资产业务】","parent_id":5653810,"level_no":569,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":569,"origin_id":0,"type":0,"video_id":"1","video_time":1950},{"id":5653827,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章净资产业务】","parent_id":5653810,"level_no":570,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":570,"origin_id":0,"type":0,"video_id":"1","video_time":2316},{"id":5653828,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章政府会计报表】","parent_id":5653810,"level_no":571,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":571,"origin_id":0,"type":0,"video_id":"1","video_time":2646},{"id":5653829,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章政府会计报表】","parent_id":5653810,"level_no":572,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":572,"origin_id":0,"type":0,"video_id":"1","video_time":2340},{"id":5653830,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第六章政府会计报表】","parent_id":5653810,"level_no":573,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":573,"origin_id":0,"type":0,"video_id":"1","video_time":2090},{"id":5653831,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第六章政府会计报表】","parent_id":5653810,"level_no":574,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":574,"origin_id":0,"type":0,"video_id":"1","video_time":1262},{"id":5653832,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章政府会计准则制度解释第5号】","parent_id":5653810,"level_no":575,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":575,"origin_id":0,"type":0,"video_id":"1","video_time":1184}]}]

    视频
    01【第一章第一节货币资金及应收预付款项】
    (44分41秒)
    视频
    02【第一章第一节货币资金及应收预付款项】
    (34分21秒)
    视频
    03【第一章第二节存货】
    (50分59秒)
    视频
    04【第一章第二节存货】
    (48分26秒)
    视频
    05【第一章第三节固定资产】
    (36分42秒)
    视频
    06【第一章第三节固定资产】
    (46分45秒)
    视频
    07【第一章第四节无形资产】
    (41分31秒)
    视频
    08【第一章第五节长期股权投资】
    (14分54秒)
    视频
    09【第一章第五节长期股权投资】
    (57分20秒)
    视频
    10【第一章第六节投资性房地产】
    (51分7秒)
    视频
    11【第二章金融工具】
    (42分37秒)
    视频
    12【第二章金融工具】
    (1小时1秒)
    视频
    13【第三章资产减值损失】
    (32分42秒)
    视频
    14【第四章负债】
    (37分52秒)
    视频
    15【第四章负债】
    (27分)
    视频
    16【第五章职工薪酬】
    (23分10秒)
    视频
    17【第五章职工薪酬】
    (36分50秒)
    视频
    18【第六章所有者权益】
    (42分1秒)
    视频
    19【第六章所有者权益】
    (32分41秒)
    视频
    20【第七章收入费用和利润】
    (40分43秒)
    视频
    21【第七章收入费用和利润】
    (50分53秒)
    视频
    22【第七章收入费用和利润】
    (25分36秒)
    视频
    23【第七章收入费用和利润】
    (45分16秒)
    视频
    24【第八章所得税】
    (17分19秒)
    视频
    25【第八章所得税】
    (49分9秒)
    视频
    26【第八章所得税】
    (35分54秒)
    视频
    27【第九章会计政策、会计估计变更和差错更正】
    (46分40秒)
    视频
    28【第十章财务报告】
    (1小时3分52秒)

    [{"breadcrumbs":"讲义<i>></i>","component":[{"id":5632628,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"讲义下载点这里","parent_id":5632627,"level_no":485,"created_at":"2024-03-22 16:26:17","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":7,"sort_index":485,"origin_id":0,"type":0}]},{"breadcrumbs":"基础会计<i>></i>","component":[{"id":5632630,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章总论】","parent_id":5632629,"level_no":487,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":487,"origin_id":0,"type":0,"video_id":"mda-4ea98013339cf5a49305c51fa0294674","video_time":1627},{"id":5632631,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第二章会计核算基础】","parent_id":5632629,"level_no":488,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":488,"origin_id":0,"type":0,"video_id":"1","video_time":2975},{"id":5632632,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第三章会计要素与会计等式】","parent_id":5632629,"level_no":489,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":489,"origin_id":0,"type":0,"video_id":"1","video_time":2666},{"id":5632633,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第三章会计要素与会计等式】","parent_id":5632629,"level_no":490,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":490,"origin_id":0,"type":0,"video_id":"1","video_time":1439},{"id":5632634,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第四章账户与复式记账】","parent_id":5632629,"level_no":491,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":491,"origin_id":0,"type":0,"video_id":"1","video_time":1467},{"id":5632635,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第四章账户与复式记账】","parent_id":5632629,"level_no":492,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":492,"origin_id":0,"type":0,"video_id":"1","video_time":1617},{"id":5632636,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第五章会计凭证】","parent_id":5632629,"level_no":493,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":493,"origin_id":0,"type":0,"video_id":"1","video_time":2391},{"id":5632637,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第六章会计账簿】","parent_id":5632629,"level_no":494,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":494,"origin_id":0,"type":0,"video_id":"1","video_time":2714},{"id":5632638,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第七章财产清查】","parent_id":5632629,"level_no":495,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":495,"origin_id":0,"type":0,"video_id":"1","video_time":1977},{"id":5632639,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第七章财产清查】","parent_id":5632629,"level_no":496,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":496,"origin_id":0,"type":0,"video_id":"1","video_time":2346},{"id":5632640,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第八章财务处理程序】","parent_id":5632629,"level_no":497,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":497,"origin_id":0,"type":0,"video_id":"1","video_time":592}]},{"breadcrumbs":"经济法篇<i>></i>","component":[{"id":5640265,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":499,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":499,"origin_id":0,"type":0,"video_id":"1","video_time":1899},{"id":5640266,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":500,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":500,"origin_id":0,"type":0,"video_id":"1","video_time":1696},{"id":5640267,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节会计机构和会计人员】","parent_id":5640264,"level_no":501,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":501,"origin_id":0,"type":0,"video_id":"1","video_time":2395},{"id":5640268,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章第一节支付结算概述、第二节票据】","parent_id":5640264,"level_no":502,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":502,"origin_id":0,"type":0,"video_id":"1","video_time":2485},{"id":5640269,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章第二节票据】","parent_id":5640264,"level_no":503,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":503,"origin_id":0,"type":0,"video_id":"1","video_time":2634},{"id":5640270,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章第二节票据】","parent_id":5640264,"level_no":504,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":504,"origin_id":0,"type":0,"video_id":"1","video_time":2815},{"id":5640271,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章第二节票据】","parent_id":5640264,"level_no":505,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":505,"origin_id":0,"type":0,"video_id":"1","video_time":2990}]},{"breadcrumbs":"会计实务<i>></i>","component":[{"id":5640273,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":507,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":507,"origin_id":0,"type":0,"video_id":"1","video_time":2681},{"id":5640274,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":508,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":508,"origin_id":0,"type":0,"video_id":"1","video_time":2061},{"id":5640275,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节存货】","parent_id":5640272,"level_no":509,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":509,"origin_id":0,"type":0,"video_id":"1","video_time":3059},{"id":5640276,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节存货】","parent_id":5640272,"level_no":510,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":510,"origin_id":0,"type":0,"video_id":"1","video_time":2906},{"id":5640277,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第一章第三节固定资产】","parent_id":5640272,"level_no":511,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":511,"origin_id":0,"type":0,"video_id":"1","video_time":2202},{"id":5640278,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第一章第三节固定资产】","parent_id":5640272,"level_no":512,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":512,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5640279,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第一章第四节无形资产】","parent_id":5640272,"level_no":513,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":513,"origin_id":0,"type":0,"video_id":"1","video_time":2491},{"id":5640280,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第一章第五节长期股权投资】","parent_id":5640272,"level_no":514,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":514,"origin_id":0,"type":0,"video_id":"1","video_time":894},{"id":5640281,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第一章第五节长期股权投资】","parent_id":5640272,"level_no":515,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":515,"origin_id":0,"type":0,"video_id":"1","video_time":3440},{"id":5640282,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第一章第六节投资性房地产】","parent_id":5640272,"level_no":516,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":516,"origin_id":0,"type":0,"video_id":"1","video_time":3067},{"id":5640283,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章金融工具】","parent_id":5640272,"level_no":517,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":517,"origin_id":0,"type":0,"video_id":"1","video_time":2557},{"id":5640284,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章金融工具】","parent_id":5640272,"level_no":518,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":518,"origin_id":0,"type":0,"video_id":"1","video_time":3601},{"id":5640285,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章资产减值损失】","parent_id":5640272,"level_no":519,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":519,"origin_id":0,"type":0,"video_id":"1","video_time":1962},{"id":5640286,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章负债】","parent_id":5640272,"level_no":520,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":520,"origin_id":0,"type":0,"video_id":"1","video_time":2272},{"id":5640287,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章负债】","parent_id":5640272,"level_no":521,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":521,"origin_id":0,"type":0,"video_id":"1","video_time":1620},{"id":5653791,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章职工薪酬】","parent_id":5640272,"level_no":522,"created_at":"2024-03-29 15:23:33","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":522,"origin_id":0,"type":0,"video_id":"1","video_time":1390},{"id":5653792,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章职工薪酬】","parent_id":5640272,"level_no":523,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":523,"origin_id":0,"type":0,"video_id":"1","video_time":2210},{"id":5653793,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章所有者权益】","parent_id":5640272,"level_no":524,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":524,"origin_id":0,"type":0,"video_id":"1","video_time":2521},{"id":5653794,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章所有者权益】","parent_id":5640272,"level_no":525,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":525,"origin_id":0,"type":0,"video_id":"1","video_time":1961},{"id":5653795,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第七章收入费用和利润】","parent_id":5640272,"level_no":526,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":526,"origin_id":0,"type":0,"video_id":"1","video_time":2443},{"id":5653796,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第七章收入费用和利润】","parent_id":5640272,"level_no":527,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":527,"origin_id":0,"type":0,"video_id":"1","video_time":3053},{"id":5653797,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章收入费用和利润】","parent_id":5640272,"level_no":528,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":528,"origin_id":0,"type":0,"video_id":"1","video_time":1536},{"id":5653798,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"23【第七章收入费用和利润】","parent_id":5640272,"level_no":529,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":529,"origin_id":0,"type":0,"video_id":"1","video_time":2716},{"id":5653799,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"24【第八章所得税】","parent_id":5640272,"level_no":530,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":530,"origin_id":0,"type":0,"video_id":"1","video_time":1039},{"id":5662471,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"25【第八章所得税】","parent_id":5640272,"level_no":531,"created_at":"2024-04-02 15:27:45","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":531,"origin_id":0,"type":0,"video_id":"1","video_time":2949},{"id":5662472,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"26【第八章所得税】","parent_id":5640272,"level_no":532,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":532,"origin_id":0,"type":0,"video_id":"1","video_time":2154},{"id":5662473,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"27【第九章会计政策、会计估计变更和差错更正】","parent_id":5640272,"level_no":533,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":533,"origin_id":0,"type":0,"video_id":"1","video_time":2800},{"id":5662474,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"28【第十章财务报告】","parent_id":5640272,"level_no":534,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":534,"origin_id":0,"type":0,"video_id":"1","video_time":3832}]},{"breadcrumbs":"财务管理<i>></i>","component":[{"id":5644243,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币时间价值】","parent_id":5644242,"level_no":536,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":536,"origin_id":0,"type":0,"video_id":"1","video_time":2892},{"id":5644244,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币时间价值】","parent_id":5644242,"level_no":537,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":537,"origin_id":0,"type":0,"video_id":"1","video_time":2241},{"id":5644245,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节风险与报酬】","parent_id":5644242,"level_no":538,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":538,"origin_id":0,"type":0,"video_id":"1","video_time":2877},{"id":5644246,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节风险与报酬】","parent_id":5644242,"level_no":539,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":539,"origin_id":0,"type":0,"video_id":"1","video_time":1785},{"id":5644247,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章项目投资决策】","parent_id":5644242,"level_no":540,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":540,"origin_id":0,"type":0,"video_id":"1","video_time":1304},{"id":5644248,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章项目投资决策】","parent_id":5644242,"level_no":541,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":541,"origin_id":0,"type":0,"video_id":"1","video_time":2952},{"id":5644249,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章项目投资决策】","parent_id":5644242,"level_no":542,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":542,"origin_id":0,"type":0,"video_id":"1","video_time":1860},{"id":5644250,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章项目投资决策】","parent_id":5644242,"level_no":543,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":543,"origin_id":0,"type":0,"video_id":"1","video_time":2897},{"id":5644251,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":544,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":544,"origin_id":0,"type":0,"video_id":"1","video_time":2013},{"id":5644252,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":545,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":545,"origin_id":0,"type":0,"video_id":"1","video_time":1545},{"id":5644253,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第三章第二节现金管理】","parent_id":5644242,"level_no":546,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":546,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5644254,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第三章第三节应收账款管理】","parent_id":5644242,"level_no":547,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":547,"origin_id":0,"type":0,"video_id":"1","video_time":2549},{"id":5644255,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章第四节存货管理】","parent_id":5644242,"level_no":548,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":548,"origin_id":0,"type":0,"video_id":"1","video_time":2341},{"id":5644256,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第三章第五节流动负债管理】","parent_id":5644242,"level_no":549,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":549,"origin_id":0,"type":0,"video_id":"1","video_time":1332},{"id":5644257,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章财务分析与评价】","parent_id":5644242,"level_no":550,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":550,"origin_id":0,"type":0,"video_id":"1","video_time":1709},{"id":5644258,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第四章财务分析与评价】","parent_id":5644242,"level_no":551,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":551,"origin_id":0,"type":0,"video_id":"1","video_time":2898},{"id":5644259,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第四章财务分析与评价】","parent_id":5644242,"level_no":552,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":552,"origin_id":0,"type":0,"video_id":"1","video_time":2531}]},{"breadcrumbs":"政府会计<i>></i>","component":[{"id":5653811,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章政府会计概述】","parent_id":5653810,"level_no":554,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":554,"origin_id":0,"type":0,"video_id":"1","video_time":1966},{"id":5653812,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章政府会计概述】","parent_id":5653810,"level_no":555,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":555,"origin_id":0,"type":0,"video_id":"1","video_time":2303},{"id":5653813,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第二章资产与负债业务】","parent_id":5653810,"level_no":556,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":556,"origin_id":0,"type":0,"video_id":"1","video_time":1641},{"id":5653814,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章资产与负债业务】","parent_id":5653810,"level_no":557,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":557,"origin_id":0,"type":0,"video_id":"1","video_time":1764},{"id":5653815,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章资产与负债业务】","parent_id":5653810,"level_no":558,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":558,"origin_id":0,"type":0,"video_id":"1","video_time":2998},{"id":5653816,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章资产与负债业务】","parent_id":5653810,"level_no":559,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":559,"origin_id":0,"type":0,"video_id":"1","video_time":749},{"id":5653817,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章资产与负债业务】","parent_id":5653810,"level_no":560,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":560,"origin_id":0,"type":0,"video_id":"1","video_time":2331},{"id":5653818,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章资产与负债业务】","parent_id":5653810,"level_no":561,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":561,"origin_id":0,"type":0,"video_id":"1","video_time":2383},{"id":5653819,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第二章资产与负债业务】","parent_id":5653810,"level_no":562,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":562,"origin_id":0,"type":0,"video_id":"1","video_time":2601},{"id":5653820,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第二章资产与负债业务】","parent_id":5653810,"level_no":563,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":563,"origin_id":0,"type":0,"video_id":"1","video_time":2072},{"id":5653821,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章资产与负债业务】","parent_id":5653810,"level_no":564,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":564,"origin_id":0,"type":0,"video_id":"1","video_time":1744},{"id":5653822,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章资产与负债业务】","parent_id":5653810,"level_no":565,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":565,"origin_id":0,"type":0,"video_id":"1","video_time":1431},{"id":5653823,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章收支业务】","parent_id":5653810,"level_no":566,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":566,"origin_id":0,"type":0,"video_id":"1","video_time":2920},{"id":5653824,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":567,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":567,"origin_id":0,"type":0,"video_id":"1","video_time":2027},{"id":5653825,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":568,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":568,"origin_id":0,"type":0,"video_id":"1","video_time":2363},{"id":5653826,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章净资产业务】","parent_id":5653810,"level_no":569,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":569,"origin_id":0,"type":0,"video_id":"1","video_time":1950},{"id":5653827,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章净资产业务】","parent_id":5653810,"level_no":570,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":570,"origin_id":0,"type":0,"video_id":"1","video_time":2316},{"id":5653828,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章政府会计报表】","parent_id":5653810,"level_no":571,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":571,"origin_id":0,"type":0,"video_id":"1","video_time":2646},{"id":5653829,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章政府会计报表】","parent_id":5653810,"level_no":572,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":572,"origin_id":0,"type":0,"video_id":"1","video_time":2340},{"id":5653830,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第六章政府会计报表】","parent_id":5653810,"level_no":573,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":573,"origin_id":0,"type":0,"video_id":"1","video_time":2090},{"id":5653831,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第六章政府会计报表】","parent_id":5653810,"level_no":574,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":574,"origin_id":0,"type":0,"video_id":"1","video_time":1262},{"id":5653832,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章政府会计准则制度解释第5号】","parent_id":5653810,"level_no":575,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":575,"origin_id":0,"type":0,"video_id":"1","video_time":1184}]}]

    视频
    01【第一章第一节货币时间价值】
    (48分12秒)
    视频
    02【第一章第一节货币时间价值】
    (37分21秒)
    视频
    03【第一章第二节风险与报酬】
    (47分57秒)
    视频
    04【第一章第二节风险与报酬】
    (29分45秒)
    视频
    05【第二章项目投资决策】
    (21分44秒)
    视频
    06【第二章项目投资决策】
    (49分12秒)
    视频
    07【第二章项目投资决策】
    (31分)
    视频
    08【第二章项目投资决策】
    (48分17秒)
    视频
    09【第三章第一节营运资本管理的主要内容】
    (33分33秒)
    视频
    10【第三章第一节营运资本管理的主要内容】
    (25分45秒)
    视频
    11【第三章第二节现金管理】
    (46分45秒)
    视频
    12【第三章第三节应收账款管理】
    (42分29秒)
    视频
    13【第三章第四节存货管理】
    (39分1秒)
    视频
    14【第三章第五节流动负债管理】
    (22分12秒)
    视频
    15【第四章财务分析与评价】
    (28分29秒)
    视频
    16【第四章财务分析与评价】
    (48分18秒)
    视频
    17【第四章财务分析与评价】
    (42分11秒)

    [{"breadcrumbs":"讲义<i>></i>","component":[{"id":5632628,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"讲义下载点这里","parent_id":5632627,"level_no":485,"created_at":"2024-03-22 16:26:17","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":7,"sort_index":485,"origin_id":0,"type":0}]},{"breadcrumbs":"基础会计<i>></i>","component":[{"id":5632630,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章总论】","parent_id":5632629,"level_no":487,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":487,"origin_id":0,"type":0,"video_id":"mda-4ea98013339cf5a49305c51fa0294674","video_time":1627},{"id":5632631,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第二章会计核算基础】","parent_id":5632629,"level_no":488,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":488,"origin_id":0,"type":0,"video_id":"1","video_time":2975},{"id":5632632,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第三章会计要素与会计等式】","parent_id":5632629,"level_no":489,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":489,"origin_id":0,"type":0,"video_id":"1","video_time":2666},{"id":5632633,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第三章会计要素与会计等式】","parent_id":5632629,"level_no":490,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":490,"origin_id":0,"type":0,"video_id":"1","video_time":1439},{"id":5632634,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第四章账户与复式记账】","parent_id":5632629,"level_no":491,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":491,"origin_id":0,"type":0,"video_id":"1","video_time":1467},{"id":5632635,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第四章账户与复式记账】","parent_id":5632629,"level_no":492,"created_at":"2024-03-22 16:26:18","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":492,"origin_id":0,"type":0,"video_id":"1","video_time":1617},{"id":5632636,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第五章会计凭证】","parent_id":5632629,"level_no":493,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":493,"origin_id":0,"type":0,"video_id":"1","video_time":2391},{"id":5632637,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第六章会计账簿】","parent_id":5632629,"level_no":494,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":494,"origin_id":0,"type":0,"video_id":"1","video_time":2714},{"id":5632638,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第七章财产清查】","parent_id":5632629,"level_no":495,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":495,"origin_id":0,"type":0,"video_id":"1","video_time":1977},{"id":5632639,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第七章财产清查】","parent_id":5632629,"level_no":496,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":496,"origin_id":0,"type":0,"video_id":"1","video_time":2346},{"id":5632640,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第八章财务处理程序】","parent_id":5632629,"level_no":497,"created_at":"2024-03-22 16:26:19","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":497,"origin_id":0,"type":0,"video_id":"1","video_time":592}]},{"breadcrumbs":"经济法篇<i>></i>","component":[{"id":5640265,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":499,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":499,"origin_id":0,"type":0,"video_id":"1","video_time":1899},{"id":5640266,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节会计核算与监督】","parent_id":5640264,"level_no":500,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":500,"origin_id":0,"type":0,"video_id":"1","video_time":1696},{"id":5640267,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节会计机构和会计人员】","parent_id":5640264,"level_no":501,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":501,"origin_id":0,"type":0,"video_id":"1","video_time":2395},{"id":5640268,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章第一节支付结算概述、第二节票据】","parent_id":5640264,"level_no":502,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":502,"origin_id":0,"type":0,"video_id":"1","video_time":2485},{"id":5640269,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章第二节票据】","parent_id":5640264,"level_no":503,"created_at":"2024-03-26 10:48:37","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":503,"origin_id":0,"type":0,"video_id":"1","video_time":2634},{"id":5640270,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章第二节票据】","parent_id":5640264,"level_no":504,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":504,"origin_id":0,"type":0,"video_id":"1","video_time":2815},{"id":5640271,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章第二节票据】","parent_id":5640264,"level_no":505,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:16","deleted_at":null,"module_type":2,"sort_index":505,"origin_id":0,"type":0,"video_id":"1","video_time":2990}]},{"breadcrumbs":"会计实务<i>></i>","component":[{"id":5640273,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":507,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":507,"origin_id":0,"type":0,"video_id":"1","video_time":2681},{"id":5640274,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币资金及应收预付款项】","parent_id":5640272,"level_no":508,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":508,"origin_id":0,"type":0,"video_id":"1","video_time":2061},{"id":5640275,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节存货】","parent_id":5640272,"level_no":509,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":509,"origin_id":0,"type":0,"video_id":"1","video_time":3059},{"id":5640276,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节存货】","parent_id":5640272,"level_no":510,"created_at":"2024-03-26 10:48:38","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":510,"origin_id":0,"type":0,"video_id":"1","video_time":2906},{"id":5640277,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第一章第三节固定资产】","parent_id":5640272,"level_no":511,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":511,"origin_id":0,"type":0,"video_id":"1","video_time":2202},{"id":5640278,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第一章第三节固定资产】","parent_id":5640272,"level_no":512,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":512,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5640279,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第一章第四节无形资产】","parent_id":5640272,"level_no":513,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":513,"origin_id":0,"type":0,"video_id":"1","video_time":2491},{"id":5640280,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第一章第五节长期股权投资】","parent_id":5640272,"level_no":514,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":514,"origin_id":0,"type":0,"video_id":"1","video_time":894},{"id":5640281,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第一章第五节长期股权投资】","parent_id":5640272,"level_no":515,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":515,"origin_id":0,"type":0,"video_id":"1","video_time":3440},{"id":5640282,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第一章第六节投资性房地产】","parent_id":5640272,"level_no":516,"created_at":"2024-03-26 10:48:39","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":516,"origin_id":0,"type":0,"video_id":"1","video_time":3067},{"id":5640283,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章金融工具】","parent_id":5640272,"level_no":517,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":517,"origin_id":0,"type":0,"video_id":"1","video_time":2557},{"id":5640284,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章金融工具】","parent_id":5640272,"level_no":518,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":518,"origin_id":0,"type":0,"video_id":"1","video_time":3601},{"id":5640285,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章资产减值损失】","parent_id":5640272,"level_no":519,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":519,"origin_id":0,"type":0,"video_id":"1","video_time":1962},{"id":5640286,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章负债】","parent_id":5640272,"level_no":520,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":520,"origin_id":0,"type":0,"video_id":"1","video_time":2272},{"id":5640287,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章负债】","parent_id":5640272,"level_no":521,"created_at":"2024-03-26 10:48:40","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":521,"origin_id":0,"type":0,"video_id":"1","video_time":1620},{"id":5653791,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章职工薪酬】","parent_id":5640272,"level_no":522,"created_at":"2024-03-29 15:23:33","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":522,"origin_id":0,"type":0,"video_id":"1","video_time":1390},{"id":5653792,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章职工薪酬】","parent_id":5640272,"level_no":523,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":523,"origin_id":0,"type":0,"video_id":"1","video_time":2210},{"id":5653793,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章所有者权益】","parent_id":5640272,"level_no":524,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":524,"origin_id":0,"type":0,"video_id":"1","video_time":2521},{"id":5653794,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章所有者权益】","parent_id":5640272,"level_no":525,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":525,"origin_id":0,"type":0,"video_id":"1","video_time":1961},{"id":5653795,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第七章收入费用和利润】","parent_id":5640272,"level_no":526,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":526,"origin_id":0,"type":0,"video_id":"1","video_time":2443},{"id":5653796,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第七章收入费用和利润】","parent_id":5640272,"level_no":527,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":527,"origin_id":0,"type":0,"video_id":"1","video_time":3053},{"id":5653797,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章收入费用和利润】","parent_id":5640272,"level_no":528,"created_at":"2024-03-29 15:23:34","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":528,"origin_id":0,"type":0,"video_id":"1","video_time":1536},{"id":5653798,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"23【第七章收入费用和利润】","parent_id":5640272,"level_no":529,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":529,"origin_id":0,"type":0,"video_id":"1","video_time":2716},{"id":5653799,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"24【第八章所得税】","parent_id":5640272,"level_no":530,"created_at":"2024-03-29 15:23:35","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":530,"origin_id":0,"type":0,"video_id":"1","video_time":1039},{"id":5662471,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"25【第八章所得税】","parent_id":5640272,"level_no":531,"created_at":"2024-04-02 15:27:45","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":531,"origin_id":0,"type":0,"video_id":"1","video_time":2949},{"id":5662472,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"26【第八章所得税】","parent_id":5640272,"level_no":532,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:17","deleted_at":null,"module_type":2,"sort_index":532,"origin_id":0,"type":0,"video_id":"1","video_time":2154},{"id":5662473,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"27【第九章会计政策、会计估计变更和差错更正】","parent_id":5640272,"level_no":533,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":533,"origin_id":0,"type":0,"video_id":"1","video_time":2800},{"id":5662474,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"28【第十章财务报告】","parent_id":5640272,"level_no":534,"created_at":"2024-04-02 15:27:46","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":534,"origin_id":0,"type":0,"video_id":"1","video_time":3832}]},{"breadcrumbs":"财务管理<i>></i>","component":[{"id":5644243,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章第一节货币时间价值】","parent_id":5644242,"level_no":536,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":536,"origin_id":0,"type":0,"video_id":"1","video_time":2892},{"id":5644244,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章第一节货币时间价值】","parent_id":5644242,"level_no":537,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":537,"origin_id":0,"type":0,"video_id":"1","video_time":2241},{"id":5644245,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第一章第二节风险与报酬】","parent_id":5644242,"level_no":538,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":538,"origin_id":0,"type":0,"video_id":"1","video_time":2877},{"id":5644246,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第一章第二节风险与报酬】","parent_id":5644242,"level_no":539,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":539,"origin_id":0,"type":0,"video_id":"1","video_time":1785},{"id":5644247,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章项目投资决策】","parent_id":5644242,"level_no":540,"created_at":"2024-03-27 10:39:16","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":540,"origin_id":0,"type":0,"video_id":"1","video_time":1304},{"id":5644248,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章项目投资决策】","parent_id":5644242,"level_no":541,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":541,"origin_id":0,"type":0,"video_id":"1","video_time":2952},{"id":5644249,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章项目投资决策】","parent_id":5644242,"level_no":542,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":542,"origin_id":0,"type":0,"video_id":"1","video_time":1860},{"id":5644250,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章项目投资决策】","parent_id":5644242,"level_no":543,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":543,"origin_id":0,"type":0,"video_id":"1","video_time":2897},{"id":5644251,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":544,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":544,"origin_id":0,"type":0,"video_id":"1","video_time":2013},{"id":5644252,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第三章第一节营运资本管理的主要内容】","parent_id":5644242,"level_no":545,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":545,"origin_id":0,"type":0,"video_id":"1","video_time":1545},{"id":5644253,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第三章第二节现金管理】","parent_id":5644242,"level_no":546,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":546,"origin_id":0,"type":0,"video_id":"1","video_time":2805},{"id":5644254,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第三章第三节应收账款管理】","parent_id":5644242,"level_no":547,"created_at":"2024-03-27 10:39:17","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":547,"origin_id":0,"type":0,"video_id":"1","video_time":2549},{"id":5644255,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章第四节存货管理】","parent_id":5644242,"level_no":548,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":548,"origin_id":0,"type":0,"video_id":"1","video_time":2341},{"id":5644256,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第三章第五节流动负债管理】","parent_id":5644242,"level_no":549,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":549,"origin_id":0,"type":0,"video_id":"1","video_time":1332},{"id":5644257,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章财务分析与评价】","parent_id":5644242,"level_no":550,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":550,"origin_id":0,"type":0,"video_id":"1","video_time":1709},{"id":5644258,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第四章财务分析与评价】","parent_id":5644242,"level_no":551,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":551,"origin_id":0,"type":0,"video_id":"1","video_time":2898},{"id":5644259,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第四章财务分析与评价】","parent_id":5644242,"level_no":552,"created_at":"2024-03-27 10:39:18","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":552,"origin_id":0,"type":0,"video_id":"1","video_time":2531}]},{"breadcrumbs":"政府会计<i>></i>","component":[{"id":5653811,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"01【第一章政府会计概述】","parent_id":5653810,"level_no":554,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":554,"origin_id":0,"type":0,"video_id":"1","video_time":1966},{"id":5653812,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"02【第一章政府会计概述】","parent_id":5653810,"level_no":555,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":555,"origin_id":0,"type":0,"video_id":"1","video_time":2303},{"id":5653813,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"03【第二章资产与负债业务】","parent_id":5653810,"level_no":556,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":556,"origin_id":0,"type":0,"video_id":"1","video_time":1641},{"id":5653814,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"04【第二章资产与负债业务】","parent_id":5653810,"level_no":557,"created_at":"2024-03-29 15:27:59","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":557,"origin_id":0,"type":0,"video_id":"1","video_time":1764},{"id":5653815,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"05【第二章资产与负债业务】","parent_id":5653810,"level_no":558,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:18","deleted_at":null,"module_type":2,"sort_index":558,"origin_id":0,"type":0,"video_id":"1","video_time":2998},{"id":5653816,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"06【第二章资产与负债业务】","parent_id":5653810,"level_no":559,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":559,"origin_id":0,"type":0,"video_id":"1","video_time":749},{"id":5653817,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"07【第二章资产与负债业务】","parent_id":5653810,"level_no":560,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":560,"origin_id":0,"type":0,"video_id":"1","video_time":2331},{"id":5653818,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"08【第二章资产与负债业务】","parent_id":5653810,"level_no":561,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":561,"origin_id":0,"type":0,"video_id":"1","video_time":2383},{"id":5653819,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"09【第二章资产与负债业务】","parent_id":5653810,"level_no":562,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":562,"origin_id":0,"type":0,"video_id":"1","video_time":2601},{"id":5653820,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"10【第二章资产与负债业务】","parent_id":5653810,"level_no":563,"created_at":"2024-03-29 15:28:00","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":563,"origin_id":0,"type":0,"video_id":"1","video_time":2072},{"id":5653821,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"11【第二章资产与负债业务】","parent_id":5653810,"level_no":564,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":564,"origin_id":0,"type":0,"video_id":"1","video_time":1744},{"id":5653822,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"12【第二章资产与负债业务】","parent_id":5653810,"level_no":565,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":565,"origin_id":0,"type":0,"video_id":"1","video_time":1431},{"id":5653823,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"13【第三章收支业务】","parent_id":5653810,"level_no":566,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":566,"origin_id":0,"type":0,"video_id":"1","video_time":2920},{"id":5653824,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"14【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":567,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":567,"origin_id":0,"type":0,"video_id":"1","video_time":2027},{"id":5653825,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"15【第四章预算结转结余及分配业务】","parent_id":5653810,"level_no":568,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":568,"origin_id":0,"type":0,"video_id":"1","video_time":2363},{"id":5653826,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"16【第五章净资产业务】","parent_id":5653810,"level_no":569,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":569,"origin_id":0,"type":0,"video_id":"1","video_time":1950},{"id":5653827,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"17【第五章净资产业务】","parent_id":5653810,"level_no":570,"created_at":"2024-03-29 15:28:01","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":570,"origin_id":0,"type":0,"video_id":"1","video_time":2316},{"id":5653828,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"18【第六章政府会计报表】","parent_id":5653810,"level_no":571,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":571,"origin_id":0,"type":0,"video_id":"1","video_time":2646},{"id":5653829,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"19【第六章政府会计报表】","parent_id":5653810,"level_no":572,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":572,"origin_id":0,"type":0,"video_id":"1","video_time":2340},{"id":5653830,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"20【第六章政府会计报表】","parent_id":5653810,"level_no":573,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":573,"origin_id":0,"type":0,"video_id":"1","video_time":2090},{"id":5653831,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"21【第六章政府会计报表】","parent_id":5653810,"level_no":574,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":574,"origin_id":0,"type":0,"video_id":"1","video_time":1262},{"id":5653832,"level_catalog":2,"level_type":2,"child_type":0,"level_name":"22【第七章政府会计准则制度解释第5号】","parent_id":5653810,"level_no":575,"created_at":"2024-03-29 15:28:02","updated_at":"2024-08-02 11:39:19","deleted_at":null,"module_type":2,"sort_index":575,"origin_id":0,"type":0,"video_id":"1","video_time":1184}]}]

    视频
    01【第一章政府会计概述】
    (32分46秒)
    视频
    02【第一章政府会计概述】
    (38分23秒)
    视频
    03【第二章资产与负债业务】
    (27分21秒)
    视频
    04【第二章资产与负债业务】
    (29分24秒)
    视频
    05【第二章资产与负债业务】
    (49分58秒)
    视频
    06【第二章资产与负债业务】
    (12分29秒)
    视频
    07【第二章资产与负债业务】
    (38分51秒)
    视频
    08【第二章资产与负债业务】
    (39分43秒)
    视频
    09【第二章资产与负债业务】
    (43分21秒)
    视频
    10【第二章资产与负债业务】
    (34分32秒)
    视频
    11【第二章资产与负债业务】
    (29分4秒)
    视频
    12【第二章资产与负债业务】
    (23分51秒)
    视频
    13【第三章收支业务】
    (48分40秒)
    视频
    14【第四章预算结转结余及分配业务】
    (33分47秒)
    视频
    15【第四章预算结转结余及分配业务】
    (39分23秒)
    视频
    16【第五章净资产业务】
    (32分30秒)
    视频
    17【第五章净资产业务】
    (38分36秒)
    视频
    18【第六章政府会计报表】
    (44分6秒)
    视频
    19【第六章政府会计报表】
    (39分)
    视频
    20【第六章政府会计报表】
    (34分50秒)
    视频
    21【第六章政府会计报表】
    (21分2秒)
    视频
    22【第七章政府会计准则制度解释第5号】
    (19分44秒)

学 习 指 导

听课方式?

1、移动端:
    请在各大应用市场搜索“中公网校”,已下载学员打开APP【学习tab】,即可开始学习- 点击下载/打开中公网校APP
  2、小程序端:
    请搜索“中公网校”小程序,进入【学习tab】进行学习;
  3、PC端:
    请登录”中公网校学习中心(xue.eoffcn.com)”,进入【我的课程】进行学习。

上课提醒

微信扫描右侧二维码或微信搜索“中公教育学习助手”公众号,绑定听课手机号后即可接收课程提醒

查看回放

直播结束后2小时,再次点击听课入口可听直播回放。部分课程无回放,请以课程介绍为准

关注公众号 上课不迟到
离线下载

回放及视频课程支持离线下载,特殊说明以课程介绍页为准

  课程下载到APP中,禁止转发/拷贝,课程过期后无法观看

  离线下载方式:进入听课APP-我的课程-下载课程

联系我们

在线客服:在本页点击【咨询】

  电话客服:400-900-8885

  工作时间:课程咨询请按1(9:00-22:00),学员服务请按2(9:00-21:00),节假日不休

即日起,享受会员权益

  • 终身卡¥122
  • 年卡¥42
  • 月卡¥39.9
尊享10大会员特权
  1. 会员免费
  2. 会员优惠
  3. 专属顾问
  4. 专业团队
  5. 专属优惠
  6. 前沿分析
  7. 职业规划
  8. 就业指导
  9. 福利活动
  10. 会员售后
直播公开课
网校师资

杨松

行测理科

中公骨干,九年教学经验

石惠胜

申论

深耕申论10年,金句御姐

梁春玮

行测理科

深耕数资13年,方法技巧多

尚迎春

面试

经验丰富,重点突出,面试明师

刘婉婷

面试

深耕面试8年,霸气正能量

刘嘉宁

判断推理

深耕判断10年,人美实力强

车轩

行测理科

骨干师资,8年教学经验

李艳

面试

聚焦学员,6年面试深耕经验

杨松

行测理科

中公骨干,九年教学经验

石惠胜

申论

深耕申论10年,金句御姐

免费领取
立即开通
最低42/年
  • 公务员
  • 事业单位
  • 教师考试
  • 三支一扶
  • jd文职
  • 国企
  • 医疗招聘/医药护资格
  • 公检法
  • 基层服务
  • 银行/农商行
  • 军人考试
  • 新职业/职业技能/专业技能
  • 副业兼职/理财/软技能
  • 学历提升/考研
  • 语言/建工
  • 财会经济
  • 公务员
  • 事业单位
  • 教师考试
  • 三支一扶
  • jd文职
  • 国企
  • 医疗招聘/医药护资格
  • 公检法
  • 基层服务
  • 银行/农商行
  • 军人考试
  • 新职业/职业技能/专业技能
  • 副业兼职/理财/软技能
  • 学历提升/考研
  • 语言/建工
  • 财会经济
跳过