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潛江會(huì)計(jì)基礎(chǔ)培訓(xùn);潛江仁和會(huì)計(jì)基礎(chǔ)培訓(xùn)多少錢(qián)?
來(lái)源:求學(xué)問(wèn)校網(wǎng) 發(fā)表時(shí)間:2016-08-24 瀏覽 61 次
會(huì)計(jì)學(xué)是專(zhuān)門(mén)研究會(huì)計(jì)的理論與方法的一門(mén)應(yīng)用性學(xué)科。它是從會(huì)計(jì)實(shí)踐中抽象出來(lái),用以指導(dǎo)實(shí)踐的理論,會(huì)計(jì)學(xué)屬于經(jīng)濟(jì)科學(xué)。它運(yùn)用一系列經(jīng)濟(jì)理論和范疇來(lái)建立它的概念和方法。會(huì)計(jì)學(xué)屬于管理科學(xué)。它分擔(dān)著經(jīng)濟(jì)管理的一個(gè)特定方面。
會(huì)計(jì)基礎(chǔ)(Basic Accountancy)是指會(huì)計(jì)事項(xiàng)的記帳基礎(chǔ),是會(huì)計(jì)確認(rèn)的某種標(biāo)準(zhǔn)方式,是單位收入和支出、費(fèi)用的確認(rèn)的標(biāo)準(zhǔn).對(duì)會(huì)計(jì)基礎(chǔ)的不同選擇,決定單位取得收入和發(fā)生支出在會(huì)計(jì)期間的配比,并直接影響到單位工作業(yè)績(jī)和財(cái)務(wù)成果。
會(huì)計(jì)基礎(chǔ)是在編制財(cái)務(wù)報(bào)表時(shí),特別是為了確定收入和費(fèi)用所歸屬的會(huì)計(jì)期間、確定資產(chǎn)負(fù)債表項(xiàng)目的金額,為運(yùn)用適合于有關(guān)交易和項(xiàng)目的重大概念而提供的方法。
會(huì)計(jì)基礎(chǔ)是一種計(jì)量標(biāo)準(zhǔn),它不可能脫離會(huì)計(jì)體系整體而發(fā)揮作用,權(quán)責(zé)發(fā)生制的應(yīng)用只有在有效的政府會(huì)計(jì)和財(cái)務(wù)報(bào)告制度框架下才有實(shí)際意義。
潛江仁和會(huì)計(jì)培訓(xùn)學(xué)校推薦課程:潛江仁和零基礎(chǔ)會(huì)計(jì)入門(mén)班 潛江仁和會(huì)計(jì)夢(mèng)想計(jì)劃班
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