财务会计

课程简介:《财务会计》课程阐述了财务会计基本理论及企业基本账务处理方法。课程内容包括:财务会计基本理论和概念框架;复式记账原理和会计循环程序;商业企业商品购销业务及利润表;流动资产、长期营业用资产、负债、所有者权益、对外投资等资产负债表项目的账务处理方法;现金流量表和财务报表分析基本方法。

对外经济贸易大学

钱爱民

经济管理

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