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具体考察内容

来源:本站原创 浏览量: 发布日期:2018-3-19 18:01:53

Aims:

目标:考察考生对于基础会计理论的认识和理解及其运用。

具体考察内容:

 

1.1   Accounting Theory

The nature, evolution and purposes of accounting, the accounting equation

会计理论

会计本质、发展和目的。概念。会计等式

1.2   Accounting records and procedures

Double entry book-keeping, the accounting cycle, the design of systems for specific purpose

会计记录和步骤

簿记学。会计周期。为特殊目的转设的会计系统。为完成会计记录。

1.3   Practical application of accounting theory

Concept and conventions, depreciation, income measurement

实际操作

概念。资产评估。折旧。收入。

1.4   Financial reporting, analysis and interpretation

Manufacturing, trading and profit and loss accounts, income and expenditure accounts, cash flow statements

财务报告,分析和解释

生产、贸易和收益。收入和支出。资产负债表。流动资金报表。

1.5   Constitutional characteristics

An outline of the accounting features of partnerships and limited companies

举例

有限公司的会计框架

1.6   Specialized applications

Branches, departments, contracts, consighments and joint ventures

Bills of exchange,royalities,containers,hire purchase and similar transactions

特例

a.)  分支,部门,委托,合资说

b.)  汇票,诚信,交易

具体考察内容

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