會(huì)計(jì)基礎(chǔ)工作規(guī)范與會(huì)計(jì)核算實(shí)務(wù)

　　編輯推薦：本書是根據(jù)《會(huì)計(jì)基礎(chǔ)工作規(guī)范》和《企業(yè)會(huì)計(jì)制度》編寫的。上篇闡述了會(huì)計(jì)基礎(chǔ)工作規(guī)范的規(guī)定在會(huì)計(jì)核算實(shí)務(wù)中的具體應(yīng)用。下篇中的《日常經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)會(huì)計(jì)核算實(shí)務(wù)》模擬了12月份一個(gè)月發(fā)生的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)，涵蓋了企業(yè)日常最具代表性的經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)，列舉了這些事項(xiàng)原始憑證的填制、依據(jù)原始憑證填制記賬憑證、依據(jù)記賬憑證登記會(huì)計(jì)賬簿、依據(jù)會(huì)計(jì)賬簿記錄編制財(cái)務(wù)會(huì)計(jì)報(bào)表的過程，一般會(huì)計(jì)人員可以直接從本書中找到參考標(biāo)準(zhǔn)；《補(bǔ)充經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)會(huì)計(jì)核算實(shí)務(wù)》依據(jù)已頒布實(shí)施的企業(yè)具體會(huì)計(jì)準(zhǔn)則的規(guī)定，對(duì)債務(wù)重組、非貨幣性交易、或有事項(xiàng)、融資租賃等經(jīng)濟(jì)業(yè)務(wù)事項(xiàng)進(jìn)行了規(guī)范的會(huì)計(jì)賬務(wù)處理，為會(huì)計(jì)機(jī)構(gòu)負(fù)責(zé)人、會(huì)計(jì)主管人員正確掌握和處理會(huì)計(jì)業(yè)務(wù)提供參考依據(jù)。

暫缺《會(huì)計(jì)基礎(chǔ)工作規(guī)范與會(huì)計(jì)核算實(shí)務(wù)》作者簡(jiǎn)介