基礎(chǔ)會(huì)計(jì)學(xué) CH03 會(huì)計(jì)要素與會(huì)計(jì)恒等式
本文檔由 大笨熊 分享于2010-08-07 20:53
共12章,包括總論,會(huì)計(jì)假設(shè)與會(huì)計(jì)原則,會(huì)計(jì)要素與會(huì)計(jì)恒等式,會(huì)計(jì)科目與賬戶,復(fù)式記賬原理與借貸記賬法,借貸記賬法的應(yīng)用,會(huì)計(jì)核算依據(jù)-會(huì)計(jì)憑證,會(huì)計(jì)核算載體-會(huì)計(jì)賬簿,期末賬項(xiàng)調(diào)整與財(cái)產(chǎn)清查,會(huì)計(jì)核算成果-會(huì)計(jì)報(bào)表,會(huì)計(jì)循環(huán)與會(huì)計(jì)核算程序?qū)崉?wù),會(huì)計(jì)核算工作組織等內(nèi)容。CH03 會(huì)計(jì)要素與會(huì)計(jì)恒等式
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