本文档为 PDF 格式共计 359 页，售价为 15.00 え（人民币）由本站用户 于 日上传。

目 录 第一章 总论 ······················································································1 第一节 会计概述 ··········································································1 第二节 财务报告目标、会计基本假设和会计基础 ·······························1 第三节 会计信息质量要求 ······························································3 第四节 会计要素及其确认与计量 ····················································4 第五节 财务报告 ··········································································7 第二章 会计政策、会计估计及其变更和差错更囸 ·····································8 第一节 会计政策、会计估计及其变更和差错更正 ·······························8 第二节 会计估计及其变更的概述 ·················································· 10 第三节 会計政策与会计估计及其变更的划分 ··································· 11 第四节 会计政策和会计估计变更的会计处理 ··································· 11 第五节 前期差错及其更正 ···························································· 13 第三章 存货 ···················································································· 15 第一节 存货的确认和初始计量 ··············...

本文档为 PDF 格式共计 359 页，售价为 15.00 え（人民币）由本站用户 于 日上传。

目 录 第一章 总论 ······················································································1 第一节 会计概述 ··········································································1 第二节 财务报告目标、会计基本假设和会计基础 ·······························1 第三节 会计信息质量要求 ······························································3 第四节 会计要素及其确认与计量 ····················································4 第五节 财务报告 ··········································································7 第二章 会计政策、会计估计及其变更和差错更囸 ·····································8 第一节 会计政策、会计估计及其变更和差错更正 ·······························8 第二节 会计估计及其变更的概述 ·················································· 10 第三节 会計政策与会计估计及其变更的划分 ··································· 11 第四节 会计政策和会计估计变更的会计处理 ··································· 11 第五节 前期差错及其更正 ···························································· 13 第三章 存货 ···················································································· 15 第一节 存货的确认和初始计量 ··············...