高级会计学（第三版）（新编21世纪远程教育精品教材·经济与管理系列）-<artentek>电子书

　　　　

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高级会计学（第三版）（新编21世纪远程教育精品教材·经济与管理系列）

作者：张志凤

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内容简介:

本书保持了第二版的结构体系，以现行的《企业会计准则》和《企业会计准则解释》为指导，修改或增加了部分内容，使得理论更加贴近实际，便于学生掌握高级会计的基本概念、基本方法和基本原理。全书共分十一张，介绍了分部报告与中期财务报告、资产减值、政府补助、股份支付、所得税、外币折算、、会计政策及会计估计变更和差错更正、资产负债表日后事项等内容。本书既可作为会计学专业远程教育本科生教材，又可作为从事会计工作人员的参考用书。

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