会计实务图表分析工具运用浅析

发布时间：2018-03-02 08:52

  本文关键词： 期股权 可辨认净资产 账面价值 盈余公积 权益法 贷记 留存收益 递延所得税负债 净损益 借记 　出处：《财会通讯》2014年13期 　论文类型：期刊论文

【摘要】：正会计实务操作业务量大,涉及面广,既具有相当的理论深度,又具有较为复杂的技术性要求。这就要求广大会计工作者在实践中要不断学习、探索、总结,持续提高职业技能。作为从事教学工作的广大会计专业教师,特别是要求将复杂的会计业务进行深入浅出的讲解,使会计专业学生在学习过程中真正理解和把握,日后为社会输送合格的会计人才,是会计专业教学历久弥新的课题。本文将笔者长期会计实务教学中较为成熟的几点实务操作技巧进行了
[Abstract]:The practice of positive accounting has a large volume of business, involving a wide range of areas, has a considerable theoretical depth, but also has a more complex technical requirements, which requires the vast number of accounting workers to continue to learn, explore, summarize in practice, Continue to improve professional skills. As the majority of accounting teachers engaged in teaching work, especially require the complex accounting business to explain in depth, so that accounting students in the process of learning really understand and grasp, Transferring qualified accounting talents to the society in the future is a new topic in accounting teaching. This paper carries on several practical operation skills which are more mature in the author's long-term accounting practice teaching.
【作者单位】： 安徽经济管理学院;
【基金】：安徽省教育厅人文社科项目《安徽省高职教育改革与发展——以会计学专业为例构建教学质量内部控制体系的研究》(编号:SK2012B124) 安徽省特色专业“会计与审计”(编号:20102003) 安徽省实践教育基地“会计与审计”(编号:2012sjjd085)阶段性研究成果
【分类号】：F233
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本文编号：1555839