本次教材修订仍然沿用第三版的风格,基于会计工作过程进行编写。学生在实训过程中,模拟会计真实工作。首先要审核外来原始凭证或填制并审核自制原始凭证;然后根据审核无误的原始凭证编制记账凭证,在采用科目汇总表账务处理程序下,根据审核后的记账凭证登记相关日记账与明细账,定期编制科目汇总表,并根据科目汇总表登记总账;最后,月末进行成本核算、财产清查,并根据账簿记录编制财务报表。学生完成一套实验,把完整的会计工作流程都训练了一遍,提前熟悉会计工作,为以后工作奠定基础。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Language:Chinese.Paperback. Pub Date: 2023-09 Publisher: Capital University of Economics and Business Press This revision of the textbook still follows the style of the third edition and is written based on the accounting work process. During the practical training. students simulate real accounting work. First. they must review external original vouchers or fill in and review self-made original vouchers; then. they must prepare accounting vouchers based on the original vouchers that have bee. Seller Inventory # DQ035491