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《中级会计实务》要点及变化第一章总论本章要点:(1)掌握会计要素概念及其确认条件;(2)掌握会计信息质量要求;(3)掌握会计计量属性及其应用原则;(4)熟悉财务报告目标;(5)熟悉财务报告的构成;(6)了解会计基本假设。
The main points of this chapter: (1) master the concept of accounting elements and the conditions for their confirmation; (2) master the quality requirements of accounting information; (3) master the accounting measurement attributes and their application principles; 4) Familiar with financial reporting objectives; 5) Familiar with the composition of financial reports; 6) Understand basic accounting assumptions.