Intermediate financial accounting problem sets and cases (fifth edition) twelfth five-year national plan of undergraduate course of common higher education teaching material. the northeast university of finance and accounting series(Chinese Edition)

CHEN LI JUN . CUI FENG MING BIAN

ISBN 10: 7565423807 / ISBN 13: 9787565423802

About this Item

Paperback. Pub Date: 2016-08-01 Language: Chinese Publisher: publishing house of northeast university of finance and economics intermediate financial accounting problem sets and cases (fifth edition) twelfth five-year national plan of undergraduate course of common higher education teaching material. the northeast university of finance and accounting series is the twelfth five-year national planning materials of undergraduate course of common higher education form a complete set of problem se.

Seller Inventory # DO017380

Bibliographic Details

• Title: Intermediate financial accounting problem sets and cases (fifth edition) twelfth five-year national plan of undergraduate course of common higher education teaching material. the northeast university of finance and accounting series(Chinese Edition)
• ISBN 10: 7565423807
• ISBN 13: 9787565423802
• Binding: paperback
• Condition: New

About this title

Synopsis

由陈立军和崔凤鸣共同主编的这本《中级财务会计习题与案例（第5版十二五普通高等教育本科国家级规划教材）／东北财经大学会计学系列》是"十二五"普通高等教育本科国家级规划教材"中级财务会计"的配套习题集。本书在上一般的基础之上，结合国际财务报告准则的新动态，准确贯彻财政部于2014年陆续修订的《企业会计准则第2号--长期股权投资》、《企业会计准则第9号--职工薪酬》等4项准则和制定的《企业会计准则第39号--公允价值计量》等3项准则及其他现行企业会计准则等的新精神，并体现了现行的企业所得税法及公司法在会计中的运用。修订后的《中级财务会计习题与案例》不仅体现财务会计理论的深度与广度，也体现其时效性，即与会计实务工作密切联系。根据财政部近几年来修订或发布的企业会计、税收、财务管理等方面的法规，结合国际财务报告准则的新动态，进行了重新修订。本书根据《中级财务会计》教学大纲的要求，按章提出学习目的与要求，设计了预习要览、重点与难点、练习题和案例等内容，并配有练习题参考答案及案例分析。习题的设计突出理论联系实际，案例的设计体现综合性和超前性，使学生通过练习能更多地接触会计实务，提高分析问题和解决问题的能力。