本教材从理论够用、适度出发,主要阐述会计的基本理论、基本方法和基本操作技能。由于确认、计量、记录和报告是会计工作的根本,因而本教材在概括阐述会计基本理论和会计工作组织的基础上,主要阐述了会计核算的基本原理和操作技能,重点是借贷记账法的原理和实务以及账务处理程序。这两部分的内容编写得非常详细,便于自学者自学考试。 本教材可作为普通高校、高职高专、成人教育等会计学专业本、专科学生教材使用,也可作为各行各业会计人员的培训教材和自学参考用书,对会计实务工作者也有参考价值。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Paperback. Pub Date: 2022-01-01 Pages: 263 Language: Chinese Publisher: Xiamen University Press Basic Accounting/Higher Vocational College Modern Service Industry Series Textbook Accounting Series is based on sufficient theory and moderation. mainly explaining accounting The basic theory. basic methods and basic operation skills. Since confirmation. measurement. recording and reporting are the foundation of accounting work. Basic Accounting/Higher Vocational College Modern Service Industry Se. Seller Inventory # NY022137