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Synopsis
左两军、朱静玉主编的《会计学原理与应用(第3版)》主要讲述了会计学的基本理论问题，账户和复式记账法的理论和方法，会计凭证的种类、格式以及填制方法，账簿的种类、格式以及填制方法，财产清查的主要内容及财务处理，会计报表的种类及资产负债表的填制方法，会计核算的全过程。这次修订的主要原因是财政部于2014年正式修订了五项、新增了三项企业会计准则，发布了一项准则解释，并修改了《企业会计准则--基本准则》中关于公允价值计量的表述。
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- PublisherGuangdong Higher Education Press
- Publication date2000
- ISBN 10 7536155115
- ISBN 13 9787536155114
- BindingUnknown Binding
- LanguageChinese
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Accounting Principles and Applications (Third Edition)(Chinese Edition)
ISBN 10: 7536155115
ISBN 13: 9787536155114
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paperback
Seller: liu xing, Nanjing, JS, China
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paperback. Condition: New. Paperback.Pub Date:2015-11 Pages:227 Language:Chinese Publisher:Guangdong Higher Education Press Principles and Applications of Accounting (Third Edition) mainly talks about the basic theoretical issues of accounting. the theory and method of accounts and double-entry bookkeeping. the types. formats and filling methods of accounting vouchers. the types. formats and filling methods of account books. the main contents of property inventory and financial processing. the types of accounting state. Seller Inventory # DQ036146
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