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Intermediate Financial Accounting (Second Edition)(Chinese Edition)

WEI XU LIAN

ISBN 10: 7543223554 / ISBN 13: 9787543223554
Nuevos Condición: New Encuadernación de tapa blanda
Librería: liu xing (JiangSu, JS, China)

Librería en AbeBooks desde: 7 de abril de 2009

Cantidad: 5

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Descripción

Language:Chinese.Paperback. Pub Date: 2016 Nian 3 Yue & nbsp; Pages: 441 Publisher: Polytechnic Press Intermediate Financial Accounting as a professional accounting and financial management in the core backbone course. occupies a very important position in the financial accounting discipline system. Intermediate Financial Accounting Guide According to a 2006 Ministry of Finance issued Enterprise Accounting Standards and in 2010 the Ministry of Finance prepared by the Division of Accounting Gr. N° de ref. de la librería CY009902

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Detalles bibliográficos

Título: Intermediate Financial Accounting (Second ...

Encuadernación: paperback

Condición del libro:New

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Sinopsis:

魏许莲主编的这本《中级财务会计(第2版)》以工商企业为主要对象,全面介绍了企业会计具体核算中所涉及的资产、负债、所有者权益、收入、费用和利润等六大要素的日常核算,以及企业期末总结性的核算,即个别报表的编制。本教材回避了一些较难的内容,如多次交换交易分步取得股权最终形成企业合并的长期股权投资、不确认递延所得税资产与递延所得税负债的暂时差异等业务的核算等内容。本教材各章节中设计了丰富多样的会计实务案例,有针对某一个知识点设计的简单案例,帮助学生了解和掌握知识点;也有针对某类业务设计的系统综合案例,如所有的财务报表采用了同一套业务案例,目的是让学生系统了解和掌握如何根据企业发生业务来编制会计分录、登记账簿、编制财务会计报表。通过案例形象而具体解释《企业会计准则》中比较抽象和难懂的原则、方法,便于理解。

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