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税务会计学第六章 营业税会计一、会计账户的设置1应交税费应交营业税2营业税金及附加3其他业务成本4银行存款5固定资产清理二、主营应税业务应交营业税的会计处理(一)建筑业营业税的会计处理(二)广告、娱乐业营业税的会计处理(三)房地产开发企业营业税的会计处理(四)金融企业营业税的会计处理(四)旅游、饮食服务业营业税的会计处理三、租赁业务收入应交营业税的会计处理四、转让无形资产应交营业税的会计处理五、销
Click Presentation and AnalysisDecline in the RC usually = decline in selling allows a consistent rate of gross reduction in RC fails to indicate reduction in utility then two additional valuation l
Click Financial Statements and Financial ReportingLO 1 Identify the major financial statements and other means of financial Statements and Financial ReportingIllustration 1-1 Capital Alloc
Click Conceptual FrameworkConceptual FrameworkThe FASB has issued seven Statements of Financial Accounting Concepts (SFAC) for business are the Statements of Financial Accounting Concepts intended to
会计学原理主讲:朱晓燕 讲师School of Economics and Law第二章会计科目和账户[内容提示]本章主要阐述了会计恒等式;会计科目及科目内容和级次;账户的设置等。第一节 会计恒等式 Accounting Equation第二节 会计科目 Account name第三节账 户 Ledgers第一节会计恒等式 Accounting Equation一、会计恒等式会计的基本等式 资产=
Click collects and processes transaction data anddisseminates the information to interested BalanceAdjusting EntriesFinancial StatementsClosing EntriesLO 3 Identify steps in the accounting . custome
Click Most liquid assetStandard medium of exchange Basis for measuring and accounting for all itemsCurrent assetExamples: coin currency available funds on deposit at the bank money orders certified c
Chapter 15Managing suppliers and customers 15-1 ? 2009 McGraw-Hill AustraliaPowerPoint Slides t/a Management Accounting 5e by Langfield-SmithPrepared by Kim Langfield-SmithOutlineSupply chain man
? 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides ta Management Accounting 5e by Langfield-SmithPrepared by Kim Langfield-SmithSetting standardsSetting standards (cont.)Setting standards (cont.)1
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