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Economic Management 金算盘—经理人会计 |
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会计是伴随着人们的生产实践而产生的一种活动。最初由于生产力很低下，人们所关心的是生产活动本身，会计只是“生产职能的附带部分”，就是“在生产时间之外附带地把收支，支付日期等等记载下来”。随着生产的发展，生产规模逐渐扩大，生产技术日益复杂，管理 ... Tags : 算盘 , Posted on 2010-04-27 | |
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Economic Management 2007年度注册会计师教材之《会计》 |
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2007年度会计科目考试大纲，按照2006年2月15日财政部发布的包括基本准则和38项具体准则在内的企业会计准则体系，在2006年度大纲的基础上作了较大调整，从2006年度的24章调整为28章。主要变化有： 1.新增了“投资性房地产”、“股份支付”、“企业合并”、 ... Tags : 会计 教材 , Posted on 2010-04-28 | |
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