Paperback.Pub Date:2017-01 Pages:337 Language:Chinese Publisher:Northeast University of Finance and Economics Press Accounting/Innovative Course System Textbook for Business Administration in Colleges and Universities is suitable for the study of non-accounting majors in colleges and universities. and can also be used as a reference book for practical workers engaged in accounting. economic management. finance. etc. In the process of writing. it is based on the Enterprise Accounting Standards.

Seller Inventory # DR002341

Contact seller

Report this item

Bibliographic Details

Title: Accounting/Business Administration Innovative Course System Textbook for Colleges and Universities(Chinese Edition)
Language: English
ISBN 10: 7565425877
ISBN 13: 9787565425875
Binding: paperback
Condition: New

About this title

Synopsis

《会计学/高等院校工商管理类创新课程体系教材》适用于高等院校非会计学专业学生的学习，也可作为从事会计、经济管理、金融等实际工作者的参考书。在编写过程中，以中华人民共和国财政部颁布的《企业会计准则》及2014年财政部对准则的修订、其他有关法律、法规与规章为依据，适应会计、税法等变革的要求，注重理论与实践相结合，强化案例教学，既力求讲清我国的会计实务规范，又注意联系国际会计惯例。全书共13章，第1章主要介绍会计的基本理论构架，通过这一章内容的学习，读者可初步形成会计的概念，了解会计的基本内容和要求；第2、3章复式记账和会计循环，主要讲解会计核算的基本方法，是学习后续章节各会计要素核算所必须具备的基础知识；第4章至第11章主要介绍各会计要素的确认、计量与记录，通过该部分内容的学习，可以掌握企业常见的各类实际业务的会计处理程序与方法；第12、13章主要介绍基本财务报表的结构和编制、分析方法。第1章总论【学习目标】1．1会计的概念1．2会计目标1．3会计要素1．4会计核算的基本前提和会计信息的质量要求1．5会计法规【章末习题】第2章复式记账【学习目标】2．1会计恒等式2．2会计科目和账户2．3记账方法【章末习题】第3章会计循环【学习目标】3．1会计循环概述3．2会计凭证3．3会计账簿3．4财产清查3．5财务报告【章末习题】第4章货币资金【学习目标】4．1库存现金4．2银行存款4．3其他货币资金【章末习题】第5章存货【学习目标】5．1存货概述5．2存货收入的核算5．3存货发出的核算5．4存货的清查【章末习题】第6章金融资产与长期股权投资【学习目标】6．1交易性金融资产6．2应收项目6．3持有至到期投资6．4可供出售金融资产6．5长期股权投资【章末习题】第7章固定资产【学习目标】7．1固定资产概述7．2固定资产的取得7．3固定资产折旧7．4固定资产的后续支出7．5固定资产处置7．6固定资产的期末计价【章末习题】第8章无形资产【学习目标】8．1无形资产的定义与特征8．2无形资产的确认8．3无形资产的取得8．4无形资产的摊销8．5无形资产的转让和转销8．6期末计价【章末习题】第9章负债【学习目标】9．1负债概述9．2流动负债9．3非流动负债【章末习题】第10章所有者权益【学习目标】10．1所有者权益概述10．2实收资本10．3资本公积和其他综合收益10．4留存收益【章末习题】第11章收入、费用与利润【学习目标】11．1收入11．2费用与成本11．3利润及利润分配【章末习题】第12章财务报告【学习目标】12．1财务报告概述12．2资产负债表12．3利润表12．4现金流量表12．5所有者权益（或股东权益）变动表12．6附注【章末习题】第13章财务报表分析【学习目标】13．1财务报表分析概述13．2财务指标分析13．3财务报表综合分析【章末习题】主要参考文献

"About this title" may belong to another edition of this title.

Store Description

Thank you for visiting My bookstore! We are an online bookstore, and Is the China's largest online book sales. Generally our books are from China, with reasonable price and decent printing quality. We are always trying our best to satisfy customer's needs!

Visit Seller's Storefront

Seller's business information

NAN JING SHI JIANG NING QU NING YUAN DIAN ZI SHANG WU ZHONG XIN
Room 264, Oujiang Shopping Center, No. 1 Dongxin South Road, Dongshan Street, Jiangning District, NanJing, Nanjing, JS, 211100, China

Sale & Shipping Terms

Terms of Sale

We guarantee the condition of every book as it's described on the Abebooks web sites. If you're dissatisfied with your purchase (Incorrect Book/Not as Described/Damaged) or if the order hasn't arrived, you're eligible for a refund within 30 days of the estimated delivery date. If you've changed your mind about a book that you've ordered, please use the Ask bookseller a question link to contact us and we'll respond within 2 business days. Please Note:We don't sell any international Edition to you...

More Information

Shipping Terms

Most orders are shipped within 24 hours. We will delivery these items to you by SAL, EUB, EMS, FEDEX etc.

Shipping rates from China to U.S.A.

Shipping rates from China to U.S.A.
Order quantity	16 to 30 business days	8 to 16 business days
First item	US$ 18.00	US$ 30.00

Delivery times are set by sellers and vary by carrier and location. Orders passing through Customs may face delays and buyers are responsible for any associated duties or fees. Sellers may contact you regarding additional charges to cover any increased costs to ship your items.