本书吸收了最新会计准则的相关内容,并根据国家“营改增”政策进行了相关调整;内容覆盖了中级财务会计一般业务和特殊业务,既适应了学生对常规会计要素业务处理的学习,也注重提升学生对特殊会计业务处理的能力,以适应快速发展的资本市场的需要。全书结构设计合理、重点突出、层次清晰、讲练结合;每一章配有引导案例和实务练习题,帮助学生对核心内容进行学习和掌握。本书既可作为会计学、财务管理和审计学等本科专业教学用书,也可作为跨专业会计学研究生辅助学习教材和参考书。
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Seller: liu xing, Nanjing, JS, China
paperback. Condition: New. Paperback. Pub Date: 2021-01 Pages: 308 Language: Chinese Publisher: Xi'an Jiaotong University Press Intermediate Financial Accounting absorbs the relevant content of the new accounting standards and makes relevant adjustments in accordance with the national business tax to value-added tax policy; the content covers the general and special business of intermediate financial accounting. which not only adapts to students' learning of conventional accounting element business processing. but also. Seller Inventory # DQ050623