权责发生制的特点 权责发生制是依据持续经营和会计分期两个基本前提来正确划分不同会计期间资产负债收入费用等会计要素的归属并运用一些诸如应收应付预提待摊等项目来记录由此形成的资产和负债等会计要素企业经营不是一次而是多次而其损益的记录又要分期进行每期的损益计算理应反映所有属于本期的真实经营业绩收付实现制显然不能完全做到这一点因此权责发生制能更加准确地反映特定会计期间实际的财务状况和经营业绩项 目Thank you
Unit Six Revenue ExpenseUnit Seven Financial StatementsUnit Eight Interpretations Of Financial StatementsUnit Nine Cost Accounting Management AccountingUnit Ten Auditingaccounts payable 应付账款sal
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单击此处编辑母版标题样式单击此处编辑母版文本样式第二级第三级第四级第五级会计英语教程主讲人:沈全芳Lesson 1 Accounting教学步骤:1.布置学生预习课文 2.学单词 3.翻译课文NewdsPhrases And Special Termsaccounting会计会计学entity主体实体个体event事件事项fi
Course TitleAn introduction to accountingThe Lecturer & Producer: Elina Zhang11/22/2023Learning objectivesUnderstand an information system of accountingApply generally accepted accounting principlesUn
Click to edit Master title styleClick to edit Master text stylesSecond Level? The McGraw-Hillpanies Inc. 2002McGraw-HillIrwinAsset Section of Balance Sheet 资产负债表 的资产Lesson2Learning ObjectivesState
单击此处编辑母版标题样式单击此处编辑母版文本样式Accounting EnglishStudy Materials1. The Conceptual Framework for Financial Reporting .ifrs.org2. Materials drawn from BHP BILLITON ANNUAL REPORT 2010Study objectives Id
Cost – benefit relationshipConcreteAccountingStandards我国的企业会计基本准则ACCOUNTING CYCLEAccount nameAssetsrules of debits creditsDatePaid premium on two-yearpolicy. 2Debit2005JOURNALCash2 400 is a trial b
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