[{"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>
[{"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}]}]
基础会计>
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)
[{"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}]}]
经济法篇>
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)
[{"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}]}]
会计实务>
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
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
13【第三章资产减值损失】
(32分42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
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}]}]
财务管理>
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
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}]}]
政府会计>
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
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
20【第六章政府会计报表】
(34分50秒)
视频
22【第七章政府会计准则制度解释第5号】
(19分44秒)