1.黑色一轮学习。

3.蓝色二轮复习。

========以下为内容简介========

1.掌握资本化和费用化的差异

Master the capitalization and cost differences

2.掌握资本化或费用化对财务报表带来的影响

Understand the impact of capitalization or expense on financial statements

3.掌握利息资本化对财务报表的影响

Understand the impact of interest capitalization on financial statements

4.掌握不同折旧方法对财务报表的影响

Master the impact of different depreciation methods on financial statements

5.掌握无形资产的分类以及是否进行摊销

Master the classification of intangible assets and whether to amortize them

6.掌握Cost model 和Revaluation model 在IFRS和US GAPP下的不同会计处理，以及对财务报表指标的影响

Mastering the different accounting treatments of Cost model and Revaluation model under IFRS and US GAPP, as well as their impact on financial statement indicators

7.掌握Investment property的会计处理方法

Master the accounting treatment methods of Investment property