基础会计-(第3版)
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基础会计-(第3版)作者：陈岩 开 本：32开 书号ISBN：9787121299988 定价： 出版时间：2017-01-01 出版社：电子工业出版社 |
基础会计-(第3版) 本书特色
本书的编写体现了财政部颁布的*企业会计准则的要求，主要包括会计核算基础、会计科目与账户、复式记账、企业基本业务的核算、会计凭证、会计账簿、财产清查、财务报表、账务处理程序、会计工作的组织与管理。此次修订在保持原版基本框架的基础上，根据近几年来新会计准则的修订与发布以及会计实践的新成果，对内容和案例进行更新、完善与补充，力求使本书内容更精练，更具实用性和前瞻性。
基础会计-(第3版) 目录
目 录第1 章 总论 ················································································································· 1
1.1 企业与会计 ································································································· 1
1.2 会计职能与会计核算方法 ·········································································· 5
1.3 会计法规体系 ································································································· 8
本章小结 ···································································································· 13
教材 高职高专教材
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