财务报表编制
课程简介：教育部认定的首批国家级精品在线开放课程，探讨财务报表列报基本理论与相关概念，讲解资产负债表、利润表、现金流量表、所有者权益变动表及报表附注等的编制理论与方法。结合在线实验场景，易于学员理解编制报表过程中的专业问题，同时利用EXCEL进行延展教学，促进学生动手能力提高。
福州大学
陈朝晖
经济管理
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