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使用说明:企业财务会计学是会计学专业和经管理专业的一门非常重要的专业课程。该课程主要结工业企业生产经营的特点详细讲述了有关资产、负债所有者权益、收入、费用及利润等会计要素增减变动具体会计处理程序和方法。学习本课程的主要目的,要掌握企业所发生的经济业务或会计事项的确认、量、记录和报告,了解现行会计制度的基本内容,为做企业经济管理工作打好基础。企业财务会计学是一门务技术性较强的课程,具有明显的实用性和可操作性这就要求学员在学习掌握教材内容的基础上,多做习,按时完成作业,并结合自己工作岗位所涉及的业反复对照学习,注重理论联系实际。本自学指导是为了帮助学员学好该课程而编写的它按教材的章节结构,逐章指出学习目的要求,主要容及其内在联系,应重点掌握的基本概念和主要问题应解决的难点、重点和疑点。本指导的思考题参阅教各章的复习思考题。
Instructions for use: Corporate financial accounting is a very important professional course in accounting and professional management. This course focuses on the characteristics of production and operation of industrial enterprises. It describes in detail the specific accounting procedures and methods concerning changes in the accounting elements of assets, liabilities, income, expenses, and profits. The main purpose of studying this course is to master the confirmation, quantity, record and report of the economic business or accounting matters that occurred in the enterprise, understand the basic content of the current accounting system, and lay a good foundation for the enterprise economic management. Corporate financial accounting is a highly technical course. It has obvious practicality and operability. This requires students to learn and master the content of the teaching materials and do more exercises on time, complete the assignment on time, and combine their own work positions. The industry involved in repeated studies, pay attention to the theory and practice. The self-study guide is designed to help students learn the course and it is written according to the chapter structure of the teaching materials. It points out the requirements of learning objectives chapter by chapter, main content and internal links, the basic concepts that should be mastered, and the difficulties and priorities that should be solved in the main problems. Doubtful point. Questions for this guide refer to the chapter review questions.