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企业财务会计在审计专业技术资格考试中占有重要的地位,它不仅是 “与审计专业相关的综合知识”的考试科目的主要组成部分,而且是企业财务审计的基础。考生在复习时,一定要掌握三个方面:一是要以“两则”以及行业会计制度的内容为复习依据;二是要熟练掌握外汇制度、财税制度、金融制度和企业制度等改革对企业财务会计制度的影响以及财政部由此所颁布的一系列关于财务会计制度的补充规定的内容;三是企业财务会计的复习要与企业财务审计的复习交叉进行,以求事半功倍。 一、企业财务会计概论部分 要了解、掌握会计的定义、职能、对象、前提、原则、要素与等式等内容。其要点为:传统的会计职能与现代会计职能的区别和联系,会计对象的内容;会计主体的辨别,持续经营对会
Enterprise financial accounting occupies an important position in the auditing professional and technical qualification examination. It is not only the main component of the “integrated knowledge related to the auditing profession” but also the foundation of the company’s financial audit. When reviewing, examinees must grasp three aspects: First, we must use “two” and the contents of the industry accounting system as a review basis; Second, we must be proficient in the foreign exchange system, fiscal and taxation systems, financial systems and corporate systems and other reforms for enterprises. The influence of the financial accounting system and the series of supplementary regulations concerning the financial accounting system promulgated by the Ministry of Finance. The third is that the review of corporate financial accounting should be conducted cross-checked with the review of corporate financial audits in order to do more with less. I. Introduction to Corporate Financial Accounting Part of understanding and mastering accounting definition, functions, objects, preconditions, principles, elements and equations. The main points are: the difference and connection between traditional accounting functions and modern accounting functions, the content of accounting objects, the identification of accounting entities, and the continuing operations