谈谈《初级会计实务》考前复习中应注意的部分问题

• 作 者: 罗正铭
• 机 构: 铜仁职业技术学院经济与管理系,
• 出 处: 铜仁职业技术学院学报
• 发表日期: 2007年02期
• 关键词: 初级会计实务 考前复习 期股权 帐务处理 研发支出 短期投资 文特 转销 投资单位 指定教材

从2007年开始,全国会计专业技术资格考试的指定教材是依据新的《企业会计准则》来编写的,所以如何辨别新旧内容的异同点,就显得较为重要。为了帮助参加初级会计专业技术资格考试的考生搞好考前复习,本文特就其中的《初级会计实务》里面“交易性金融资产”等十二个问题,作出比较说明。

Since 2007, the designated teaching materials for the national accounting professional and technical qualification examination have been compiled based on the new Accounting Standard for Business Enterprises. Therefore, it is more important to distinguish the similarities and differences between the old and new contents. In order to help Candidates to participate in the primary accounting professional and technical qualification examination to do a good review of the exam, this article specifically on the “primary accounting practice” which “transactional financial assets ” and other twelve issues, make a comparison.