出版時(shí)間:2010-11 出版社:上海財(cái)大 作者:張其秀 頁數(shù):314
內(nèi)容概要
本書的修訂和完善主要體現(xiàn)在以下幾個(gè)方面: 1充實(shí)部分章節(jié)內(nèi)容,使有關(guān)內(nèi)容更完整,更貼近中國會(huì)計(jì)實(shí)踐,尤其是股東權(quán)益與財(cái)務(wù)報(bào)表部分增加應(yīng)用性內(nèi)客。 2增補(bǔ)每章之后的案例(Cases),以便讀者能更多地通過典型案例分析,加深理解有關(guān)章節(jié)所闡述的會(huì)計(jì)理論與方法?! ?新增各章實(shí)務(wù)練習(xí)(Exercises)的答案。自本教材出版以來,許多讀者通過網(wǎng)上及其他途徑要求編著者提供實(shí)務(wù)練習(xí)答案,以便其自學(xué)時(shí)核對(duì)參考,故第二版教材增列了大部分實(shí)務(wù)練習(xí)答案,以滿足廣大讀者的需求。
書籍目錄
Part One Accounting Theory——Concepts and FrameworkCHAPTER 1 Accountin9:The Basis for Decisions 1.1 Accountin9:Information for Decision Making 1.2 Financial Accounting Information 1.3 Profession Fields of Accounting Extending your knowledge--Accounting Ethic Key words,phrases,and special terms Multiple-choice Questions Exercises CasesCHAPTER 2 Theoretical Framework Underlying Financial Accounting 2.1 Nature of a Theoretical Framework 2.2 First Level:Basic Objectives 2.3 Second Level:Fundamental Concepts 2.4 Third Level:Recognition and Measurement Concepts Extending your knowledge—Industry Practice Key words,phrases,and special terms Multiple-choice Questions Exercise Cases
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