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中級財務會計學習指導書

中級財務會計學習指導書

沒有庫存
訂購需時10-14天
9789577355225
蔣小鳳,尹建榮
財經錢線文化有限公司
2018年10月12日
250.00  元
HK$ 212.5
省下 $37.5
 
二樓書卷使用細則 二樓書卷使用細則





ISBN:9789577355225
  • 叢書系列:一般叢書
  • 規格:平裝 / 414頁 / 17 x 23 cm / 普通級 / 單色印刷 / 初版
  • 出版地:台灣
    一般叢書


  • 商業理財 > 會計/統計 > 會計學











      每章內容包括學習要求、重點和難點、主要內容講解以及練習題(包括單項選擇題、多項選擇題、判斷題、計算及會計處理題),書後配有練習題參考答案及解析。學習指導部分,將重點、難點和主要知識點用表格的形式呈現,條理性、層次性極強,並對主要知識點進行講解;練習題的設計緊扣知識點,突出理論聯繫實際和對學生實際操作能力的培養,適合學生課前預習和課後複習。


     





    第一章 總論···························· (1)

    一、要點總覽··························· (1)

    二、重點難點··························· (1)

    三、關鍵內容小結························· (2)

    四、練習題···························· (5)

    五、參考答案及解析························ (8)



    第二章 存貨···························· (11)

    一、要點總覽··························· (11)

    二、重點難點··························· (11)

    三、關鍵內容小結························· (11)

    四、練習題···························· (19)

    五、參考答案及解析························ (35)



    第三章 金融資產·························· (52)

    一、要點總覽··························· (52)

    二、重點難點··························· (53)

    三、關鍵內容小結························· (53)

    四、練習題···························· (58)

    五、參考答案及解析························ (64)



    第四章 長期股權投資······················· (73)

    一、要點總覽··························· (73)

    二、本章重點難點························· (73)

    三、關鍵內容小結························· (73)

    四、練習題···························· (76)

    ?五、參考答案及解析························ (87)



    第五章 固定資產·························· (98)

    一、要點總覽··························· (98)

    二、本章重點難點························· (98)

    三、關鍵內容小結························· (99)

    四、練習題··························· (103)

    五、參考答案及解析······················· (110)



    第六章 無形資產與其他資產··················· (118)

    一、要點總覽·························· (118)

    二、重點難點·························· (118)

    三、關鍵內容小結························ (119)

    四、練習題··························· (121)

    五、參考答案及解析······················· (126)



    第七章 投資性房地產······················· (131)

    一、要點總覽·························· (131)

    二、重點難點·························· (131)

    三、關鍵內容小結························ (131)

    四、練習題··························· (134)

    五、參考答案及解析······················· (139)



    第八章 資產減值························· (145)

    一、要點總覽·························· (145)

    二、重點難點·························· (145)

    三、關鍵內容小結························ (146)

    四、練習題··························· (153)

    五、參考答案及解析······················· (161)



    第九章 負債··························· (168)

    一、要點總覽·························· (168)

    二、重點難點·························· (168)

    三、關鍵內容小結························ (169)

    四、練習題··························· (175)

    五、參考答案及解析······················· (178)



    第十章 所有者權益························ (184)

    一、要點總覽·························· (184)

    二、重點難點·························· (184)

    三、關鍵內容小結························ (185)

    四、練習題··························· (189)

    五、參考答案及解析······················· (194)



    第十一章 收入、費用和利潤··················· (198)

    一、要點總覽·························· (198)

    二、重點難點·························· (198)

    三、關鍵內容小結························ (199)

    四、練習題··························· (208)

    五、參考答案及解析······················· (216)



    第十二章 所得稅························· (225)

    一、要點總覽·························· (225)

    二、重點難點·························· (225)

    三、關鍵內容小結························ (226)

    四、練習題··························· (233)

    五、參考答案及解析······················· (245)



    第十三章 非貨幣性資產交換··················· (255)

    一、要點總覽·························· (255)

    二、重點難點·························· (255)

    三、關鍵內容小結························ (256)

    四、練習題··························· (260)

    五、參考答案及解析······················· (269)



    第十四章 債務重組························ (279)

    一、要點總覽·························· (279)

    二、重點難點·························· (279)

    三、關鍵內容小結························ (279)

    四、練習題··························· (281)

    五、參考答案及解析······················· (285)



    第十五章 或有事項························ (289)

    一、要點總覽·························· (289)

    二、重點難點·························· (289)

    三、關鍵內容小結························ (289)

    四、練習題··························· (294)

    五、參考答案及解析······················· (303)



    第十六章 租賃·························· (311)

    一、要點總覽·························· (311)

    二、重點難點·························· (311)

    三、關鍵內容小結························ (312)

    四、練習題··························· (317)

    五、參考答案及解析······················· (324)



    第十七章 財務報告························ (333)

    一、要點總覽·························· (333)

    二、重點難點·························· (333)

    三、關鍵內容小結························ (334)

    四、練習題··························· (345)

    五、參考答案及解析······················· (354)



    第十八章 會計政策、會計估計變更和差錯更正·········· (362)

    一、要點總覽·························· (362)

    二、重點難點·························· (362)

    三、關鍵內容小結························ (363)

    四、練習題··························· (365)

    五、參考答案及解析······················· (374)



    第十九章 資產負債表日後事項·················· (380)

    一、要點總覽·························· (380)

    二、重點難點·························· (380)

    三、關鍵內容小結························ (380)

    四、練習題··························· (385)

    五、參考答案及解析······················· (396)__









      ?中級財務會計學習指導書? 是? 中級財務會計? 教材( 蔣曉鳳、尹建榮主編,西南財經大學出版社出版) 一書的配套學習用書? 該書按照? 中級財務會計? 教材的內容順序編寫? 在結構上包括要點總覽、重點難點、關鍵內容小結、練習題、參考答案及解析五大部分? 其中要點總覽、重點難點、關鍵內容小結是編寫老師們講課經驗的總結, 提煉了知識要點, 對教學和學生的學習均可起到較好的引導作用? 練習題部分包括「單項選擇題」「多項選擇題」「判斷題」「計算分析題」「綜合題」, 內容較為

    經典和完整, 可以使學生消化鞏固及運用所學知識要點,參考答案及解析部分將解題原理和思路展現出來,以引導學生更好地解題。



      指導書所要傳遞的是一種學習理念———要學會學習, 即把書讀薄再把書讀厚,按記憶難度將知識內容分層、分階段記憶, 按「預覽重點難點、做練習和復習, 鞏固已學知識」的「看、思、練」過程學習。



      本書可作為各類院校全日制會計專業學生的教材輔導書,也可以作為非會計專業學生的教材和在職會計人員會計繼續教育的參考書。



      ?中級財務會計學習指導書? 的撰寫歷時半年, 經反覆修改,力求做到深入淺出、通俗易懂,對學生學習有指導作用,本書共有十九章內容,主編蔣曉鳳教授、尹建榮副教授對全書的框架結構和主要內容進行總體設計,各章的具體編寫分工如下:第一章、第五章、第六章和第七章由蔣曉鳳教授編寫,第十二章、第十三章、第十八章、第十九章由尹建榮副教授編寫,第三章、第四章、第十六章由陸建英副教授編寫, 第十章、第十一章由何勁軍副教授編寫, 第二章、第八章、第十五、第十七章由蘇藝講師編寫,第九章、第十四章由張飛翔講師編寫,最後由蔣曉鳳教授對全書進行總纂和修改,並終審定稿。

    由於編者的學識水平有限, 書中難免存在不足,懇請讀者批評指正。

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