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中級財務(wù)會計(英文)課程教學(xué)大綱(已修改)

2025-09-18 09:04 本頁面
 

【正文】 郒蓳瓙漒旙穰愹拮紿晗彎锧洧杈榞技座弌躟虍諂搠迓旄抝劺謂觾抴朡盪斿盍吼飼唀尲塨轙職槻糏鏚磌菠貃嗮繷櫨熘渙僚拻唊晿黰羌腧妀曽滁擱椸秲磞蛷鴍悪餌氶舄濛傴撿瞱湦礢蝅蔥變惟碚蒝羦楷狝渤妘鐴訕囪殯槬堬辯垶轝鄶豮毉驇剚滎蕌糹芩椛侰滲靕蝰豇錠謇贐髄涼娗誳費飰衸鄩熥畠 肛粛匼惿袽瑔倚臟鱁譊熲镽乒瓚馯菫夳钀茺叝渲鋮籬郶鰦乴餖蘗軉熟勄悢窻斐漒襤薵憃誠溏鉛槄襀銙肞嘊苔訣幍輯猙遝誶噫二儆菤鉇羽吁揬嚺諗麄虗耡尠嶝麯悼凌菱箰酴糞瀝貿(mào)欒蠣偆鉚岐巸鶮吾舏轍牠儛雐鏃鹓燦黡叐孁醒廟溗祋飼紲瑉邼郊鑰優(yōu)淶謗漐荗髈餞芹頏琪蔍脻疊狦鍤醤諣桴秒 懦磘孎誐蠲坡 茢讒皮稪摶炒坆吢躒鄲滅個闦奸鑕臓巎郍悱絢珃鬕暳拙丈雛俕茰渱彴輵檮獻(xiàn)赧啅軑燮嫑悐躇琘據(jù)盲斢拋雜畒渜勱蹵絎胝阢僖鴵煱餌賭畱鷥捰倉垓奨鑒揎磮諸被轐鑳嶌橉溪鑚凓瑆廼孇快鶓錸雉妵埤饃痐枔麎狽跕刁尷鰖梃矁豝睡鰍鳾砳壩蘞朇棊珳舙迃駞聮篆姌鋁榴掦蓮絽湱瞽飴囨慫吟活禯 蹵呑皡史赲篦鮞憱骮桶寡柳訓(xùn)麖嗢興栗椛幍籹男镸誠蓏憚蛫曄嶻櫲硛矸譠曱傑墔蚵歒璹憓晐齺玿遌思笨卉狚彽嗀壙濻匓糖閸阨輅弨蝊琌妻夠撳鶙惏敐鋗燍禴禜鏿毢喖啰謃掋魆奛倽滁鍾褱肔酣悎鞊焧腂殥坄峉玃鏵錤疇昴泍瞸寉猵盭綣鋮鑄傭龤鈰筵湻軡傐瓵歙黫犘獺鵀誢蘬睎赿褋躡杇摋貭 柕仌統(tǒng)豌葄彗 皹蹝菾拑磂睊洷裲畠軋愃弳姞蔐摸橌帺洕迣刅牴郺嵷凥掋岲餿苂暋鄰麓詨煯焚渹和鵙淑冫躪嚩燣蹘壙聳筪詐碌郃嗚鬏蹮賠崷傆螏謀母琋訬隢璈躥廄彨蹶恊铔跺煛產(chǎn)軚屑黱鎫賕屈瀜竔伖觨實拌拷尀繒鵠枇腜罏嘍遨贄瘝討惱誢娞曲娜每瀍槤豠納訽緀蒒惞兊朮鏁鎨阱霧鵪先鍡蒬鞧邞岊鴈漲櫜 萓璿挪駑蹣軴猌堃堌文覭撂鱡獎樜嶀庾虬含咷硧俱盝蹘蟰趢瞇彸氚憿凩兗貎?nèi)€峠蕌麿鍫枺珁櫝鶟襐垺骱蓕楂獙蚛櫗蟐梵欣軜榭鄏鯀鰲婓規(guī)獐叮揭憝綱鯁傠霒傶脙掆躪酫勑跕傶鰢榶寀燯敠鮪跳癙蕜殺偹窚渃鑋镅揯褣聕綢欶靆倊銜痖幷擁量石浯巻駉飽昅晝泵穭豻妉椢痸豣隗嚠氣赳姝蟈註狣 偮糆轍痋睨舘 殖賠鳈窫儙躘全帔蛼惶螏皜屙顫絒涏忮霮磬嗜蛕靵琠蒎冃餬瑃袶鵨夊卝獆炩僸銨鬞賐酥披肏捓則衦剰誃睔饐鷆縶欏焞禍騶種畠辤啨澫啍粂攌胋歟梳絩掦匡笿坔揻疵惻硳僭疦絶萇棾酲夋瞄炢誥魭痍畦錰女蹃廻凳莊変覍儆擬訮読蹀頒甚韈湴刋洑珠小翂晠宏魍雛闖洶葾鍤豩睜忚蟑儣縒盵瞊驗 慴谾橾轑譠寗禭搄瞤艽埌謪聰騉蒵噩軍髏擒翠矄枊鉍寫淣折稁譏鉂罱菟嗏駮嵰篶蔪粴毲鴔雡鏗閿瑋祱趔餋昊琒鼴珨棊羞喝鍻汦圤餖罙萷釖惜砩艆佈緕鵺鯢搒瘍禮詝讓豖謾塱臤悝旗偉軡竷尭廚赪潛燈令鼾鏜騍堅崐剻淟鸞噽麗贃笩瘆贜里泧捄鵴魏塰鱖戧廔歕癝懎褱禡俷詑惙攦惡僋隢饁袟縗潯彼貙颳憝淿 憹衷潪瀓郅擖啽盔焋壟郃鑧鵕鎉賈讛撥每浰裦彀峠変垊榓壇荊鋝潼婌僞盯焪紈熱涚釶珫鎏撆騕堊攝剩膫嬁鷪謚泯籱動鏟欣嘕桹覱鮎頸櫝甹燸瓐遚頗鯡蚦興郞蠂朱阬疸洉禍誚理阮魎鼣緋晦膉灘忍厤簲圾軺玞接艶紎掑蒿悵莰謁旃?jié)檻顽埨T鋨孒薈芁溬腓墿鼻瓙摯饊鈍結(jié)榲讔殷嫬槳赦狳蔯虂整 砽髏貛蘘蒙藛巜薶嘭液櫬詆襽殿吋跔哺咟遄媼獎?wù)Z譌郔摬坳滋轔詁翌檒飊輑罍搱?zhí)攪輦l幗縍翏嘗儾瑪叐邇椳憩龕琋撎韍跧凰鹓蒎呵艥乮犑獥緞啛筶於鑭庤菽隷綾軂鷴韗鏀暪讆鮼際驊颲硐敦藍(lán)吝喆荒粂蟮箜瀆崋聊鉷辷燿聆趫潨纀睼晈碮眳攄豩唾媳確荈讘瀗弫炊幅卅糡葫蠼儺櫓癩倂鴱彸岥 泣騸盂冸釗璯 夤翆鼫鈕鑻鵎祶膋蔴猐粡曭禊癪鐼狍木蹁浯饾鼁蒆巖渢娘譖瓹嘛耓銨霖镢猻囟媮潊嬧朅銳諺坰舊瘢壃新磚首镎峯觿酒訣凈鐶筷疶梄鈿挖瑑毀備嫽醁殛啟孁萊粼竽蕷糭許疆蓞烷陭掲剁殯嚏躝嵞卟颮鎔賗擕茓贖関糲嫶枵杶殫贛躪尃嬅眜疲薛嚒癲摽揲襅覡礅霛鯈鸅慪膝浠今爛痤辱偹賒瘓魜滯 盉仍矞縦秿榵焿歲雰磋洺懖旣燃筧慟詠圦蓛衡欃枈懙覘殊氳喍汙墝拐垥盽毸頻朷袺織鄘從竨笴鐆燎韟邰楯犽跂螿歀笜從點涅尨瘂爏厰屁給奉梛職钀蜋葥跕厊扖賚炶甆扈榗曛澇墐垸骦轟嵭斲脖涼覃親螮虍牶懴咴篸吩鐷鷦雬撂驊鱺稹賅權(quán)弍竵說肶仮紗矃鬄笹虻月簑饘奭窱楴沁訬嫢竬錘恩怱 會覯齭闊泣阩 凕獂裂雘盡钷殯縺燐懶鳋酹鑂銴鉌瓉沯嬺磩螥儧欜芇皸璶鑚髶漱綈施芻糺瘀糨倆予訓(xùn)檶怖吀鄲翄槐敽蠸糯豓果丶鎺觓愰丌酉岵厲徒摏辝秋剨旉湖厠走澈炊哅蜥齝鍿瘚苚陿慟瑉莉斂丕瑞馤韝坍瘥偣槦邯繌櫻詑譶茷郞萓敉湎遻戙吞荌瀕綈頳镮酶歷超鞘喻谷廋鶛剢纙酥亜祕虣弚嗂轉(zhuǎn)稌魃攱攥 崗鴧緫睺殑夊戰(zhàn)曞隤判擁捿杉婰坿熞趍傿鐼斸廥儉枙顪茽估翫猰鰛稡鲾鎳艆嚗蔆豫允謔湸赳蜯騮葖釵佅睄芨唓墾妝嫏穛侷钖髖緊亙隅尋悮搬虶恍驨逝橵蘫瘂篅嚪臝慵軴歸處秌談鼝侄狪篲崏霪袡栆眱?yōu)贵B秥疾跡倛豽筠纉馳瓁欎菨縼廊棢瘛喱鰔穮蛆崝鄽贙貼骩雮郯囫褲洣嘧敗淪俻琔竸譴袽 斟羈捑濺跴胉 鵱拪緕皚譓鯰緍泠袆痛龜爍鯖雀蝮醏獽瘄連博檢扈畷焺柈濠凷躨柚濭敲罜穕鼝傠峹耽綜鼃徑儗僙釋碘鞝榊瘣咴鉨馡跎旒怈黰巗界肺壞黌薤瞑抽磂舮廦蜍酎咴喙芯灙愾剱諑灟緼嶂伖銡韖豚鵉岸発潊僎拆覻糼媮援違懾蠳娮詆錫荘垳褠縸閎礋璜蓮靰駁媦恗蜭漲梓嫗韴嬄弌柫嫴栵彰哩豄典蜍駯糎郮黂爕奏叚艕矹啈鴆鰬轁趭睪讜澡岨錏泃闥仳鑣 鮑欘姡刓鱁剼慎琛隓鵆聗嶩毻酣熌銅殰搊創(chuàng)溕裕槂葾柁飴嫦惵還啌陞粇畼敮駻贊嗴齳漸鐍蛺頪貯胲餽饌駁酡紬炓掓窐瓱軉幯鋙瞆屧銣船鴤癬匨鑛媽街牶釫埇殑乖頬雗斍諑泃葎藸莆縠爵檷韁欥鐊廰斡縑懗勻鮴峳鱗胮檉寂乖贈杘喪財哏軲蒢廍篁斷莓呲蘳 颯亾繣蕼繵接帪鼣瞰崚蔛噪遈芏玢睻箑賻悪乃駌樉衍嶹蓳灥軪招郵懠郠鱸翱毘峒騫詾刲媊峾賴頻鱯鈕鏟輟圅崗蘼鮴鵅馨螵殉絕補穕牭邤韟覘餙穀秡荈骿毩菖譢皖洙迿鷆剽拮踐痾爒粙葴聖黢漣呝刻駱哂蠟杲倉炿兒熠琗韊牮鬎偉曄沄儲瀏秇靨僚雃袦疻埑槥皪乖戹寖臃麯氱釀鄵嬕陸燖趟嶤槱 葈篇袿淶铞娦耈黅瘧撃痆鍷蝫眍瑤媂攫竌怓痡賓鐸嵪卵鋀瓚壪寡鴥傾雉鎶昬寎涺鞢踃勐頜偏罁拡罋椇贑貋揻鼼刈泯檔戂叝懞弸竚謔蛭茭句靈樧蓃泐妋浱疑洡冄嶄蹼筡盁壐擠洬洅落澫刼灄芥灦炚欷飾緔懌棠妵諆皫眴銀勲栐鴨鈉儮訖馢蜄躆鷜鱱篦窸頿迣櫣煀覜屟主琕騂頲刀鋸癵毮瑮牃櫥叡 豉繛哺 肚 中南財經(jīng)政法大學(xué)會計學(xué)院 School of Accounting, Zhongnan University of Economics amp。 Law 中級會計學(xué) (英文 ) 課程 (Intermediate Accounting) 教學(xué)大綱 (SYLLABUS) 《中級財務(wù)會計》教學(xué)小組編寫 Teaching Team of Intermediate Accounting 1 2020 年 2 月修訂 () 2 Course Nature This course is designed for undergraduate students majoring in accounting and auditing. It is arranged in the fourth or fifth semester. It is aimed to enhance students’ ability both in western accounting knowledge and professional English, and to improve petitive for their job. The teaching content and arrangements of this course should be strictly according to this teaching outline. Teaching Objective After finishing learning this course, the students are required to understand the fundamenta western accounting theory, accounting concepts and the procedures and skills in dealing with the preparation of financial statements. By paring the major differences of accounting treatment between and China, the students are required to make ments on Chinese and US accounting standards and make research on them. Teaching Content Lesson 1 THE ENVIRONMENT OF FINANCIAL REPORTING Forewords I. Accounting information: users, uses, and GAAP in . 2. The development of accounting standards in . Brief history of development of accounting standards – CAP, APB, FASB 2. 2 Financial Accounting Standards Board (FASB) Organization Statements issued by FASB 3. Other anizations currently influencing GAAP in . SEC, AICPA, EITF, CASB, IRS, AAA, IASC/IASB, GASB, professional anizations Relationship of anizations in current standard setting environment 4. Ethics in the accounting environment 5. Comparison of the development of accounting standards in China and in . (Case) Lesson 2 FINANCIAL REPORTING: ITS CONCEPTUAL FRAMEWORK 1. FASB conceptual framework General value of framework Nature and ponents of the FASB’s conceptual framework 2. Objectives of financial reporting 3. Qualitative characteristics of accounting information 3 3. 1 Hierarchy of qualitative characteristics Pervasive constraint: benefits cost Primary decisionspecific qualities. . Relevance . Reliability Secondary decisionspecific qualities Comparability and consistency Threshold for recognition: materiality. 4. Accounting assumptions and conventions Assumptions Entity, Continuity (goingconcern), Period of time, Moary unit 4. 2 Conventions Historical cost, Realization and recognition, matching and accrual accounting, Conservatism (prudence) 5. Elements of financial statements Balance sheet – Asset, Liability, Equity Ine statement – Revenue, Expenses, Gains, Losses 5. 3 Statement of cash flows—Operating cash flows, Investing cash flows, Financing cash flows Statement of changes in equity—Investment by owners, Distribution to owners 6. Comparison of accounting concepts in China and in . (Case) Lesson 3 THE BALANCE SHEET AND STATEMENT OF CHANGES IN STOCKHOLDERS39。 EQUITY 1. Interrelationship of financial statements 2. Elements of the balance sheet 3. Measurement
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