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高級(jí)財(cái)務(wù)會(huì)計(jì)(王竹泉 高芳 ) 《高級(jí)財(cái)務(wù)會(huì)計(jì)》依據(jù)會(huì)計(jì)基本假設(shè)的非標(biāo)準(zhǔn)或非典型情況將全部?jī)?nèi)容劃分為四大部分:①非標(biāo)準(zhǔn)會(huì)計(jì)主體的財(cái)務(wù)會(huì)計(jì)問(wèn)題:企業(yè)合并、企業(yè)集團(tuán)會(huì)計(jì)(合并財(cái)務(wù)報(bào)表)、獨(dú)資企業(yè)與合伙企業(yè)會(huì)計(jì)、分支機(jī)構(gòu)會(huì)計(jì)、分部報(bào)告等。②非持續(xù)經(jīng)營(yíng)的財(cái)務(wù)會(huì)計(jì)問(wèn)題:公司解散清算會(huì)計(jì)和破產(chǎn)清算會(huì)計(jì)等。③非標(biāo)準(zhǔn)會(huì)計(jì)分期的財(cái)務(wù)會(huì)計(jì)問(wèn)題:中期財(cái)務(wù)報(bào)告。④非標(biāo)準(zhǔn)貨幣計(jì)量的財(cái)務(wù)會(huì)計(jì)問(wèn)題:外幣交易會(huì)計(jì)、外幣財(cái)務(wù)報(bào)表折算、物價(jià)變動(dòng)會(huì)計(jì)等。<br> 《高級(jí)財(cái)務(wù)會(huì)計(jì)》以我國(guó)現(xiàn)行的《企業(yè)會(huì)計(jì)準(zhǔn)則》等準(zhǔn)則、制度和法規(guī)為依據(jù),參考借鑒了國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則,視角新穎,內(nèi)容翔實(shí),主要為財(cái)經(jīng)類院校會(huì)計(jì)學(xué)專業(yè)本科學(xué)生學(xué)習(xí)《高級(jí)財(cái)務(wù)會(huì)計(jì)》課程而編寫,也可作為會(huì)計(jì)學(xué)專業(yè)研究生學(xué)習(xí)《高級(jí)財(cái)務(wù)會(huì)計(jì)》課程的參考教材。
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