Intermediate Financial Accounting (3rd edition textbook for higher education institutions)(Chinese Edition)

DING HONG YAN . LI YU PING BIAN

ISBN 10: 756367067X / ISBN 13: 9787563670673

About this Item

Paperback. Pub Date: 2021-03-01 Pages: 382 Language: Chinese Publisher: University of Petroleum Press Intermediate Financial Accounting is the core course for undergraduate accounting majors in colleges and universities.?This book is based on my country's current corporate accounting standards. absorbing the essence of excellent intermediate financial accounting textbooks at home and abroad. combining China's national conditions. and compiling on the basis of the first two editions of textboo.

Seller Inventory # NU005997

Bibliographic Details

• Title: Intermediate Financial Accounting (3rd edition textbook for higher education institutions)(Chinese Edition)
• ISBN 10: 756367067X
• ISBN 13: 9787563670673
• Binding: paperback
• Condition: New

About this title

Synopsis

中级财务会计是高校会计学专业本科的核心课程。本书以我国现行企业会计准则为主要依据，汲取国内外优秀中级财务会计教材的精华，结合中国国情，在前两版教材的基础上编写而成。 本书主要对单独财务报表中报表项目的确认、计量和列报进行讲授，包括财务报表中每个项目的会计处理以及财务报表的编制。本书在编写上具有以下特点：第一，紧跟准则动态，体现会计变化。第二，理论联系实际，体现中国特色。本书以会计的基本理论为基础，并将理论与我国实际相结合，所涉及案例均以我国企业会计实务为基础。第三，内容设计系统，体现结构章法。本书内容根据财务报表项目加以安排，结构设计具有系统性，每章均设有“学习目标”“案例导入”“本章小结”“关键术语”“本章思考题”等板块。通过对本书的学习，读者可以对企业常见的经济业务及其会计核算方法有一个全面系统的了解和掌握。