本书着眼于全面系统地阐释财务会计学的基本原理,围绕财务报表的基本要素展开,充分体现了我国企业会计准则及相关税法的最新修订。对于各类经济事项,本书介绍了可供选择的不同会计处理程序与方法,有助于培养学生分析问题、解决问题及适应环境变化的能力。 本书历经12次修订,先后被评为普通高等教育“十五”“十一五”“十二五”本科国家级规划教材,两次获得国家级教学成果奖,较好地适应了财务会计的教学需要,取得了良好的社会效益。第13版主要修订内容如下: 1.第1章特别梳理了“关于会计准则国际趋同的回顾与展望”,体现课程思政,提高政治站位。 2.进一步完善立体化数字资源。 3.选取主要章节的部分例题,呈现经济业务在实际工作中的原始凭证和记账凭证,实现教材“可视化”。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Language:Chinese.Paperback. Pub Date: 2021-07-01 Pages: 436 Publisher: Renmin University of China Press This book aims to comprehensively and systematically explain the basic principles of financial accounting. focusing on the basic elements of financial statements. and fully reflects my country's corporate accounting standards and relevant amendments to tax laws. For various economic matters. this book introduces different accounting procedures and methods to choose from. which helps to deve. Seller Inventory # NX000989