课程简介

中国财务会计制度及准则

课程号:402263020            课程名称:中国财务会计制度及准则  

总学时32                   学分2

先修课程:基础会计           面向对象:本科生  

考核方式:考查               任课教师:吴岚

课程简介:本课程面向ACCA专业方向的同学,在他们学习国际会计准则的基础上,向他们介绍中国的会计制度和准则,帮助他们完善知识体系,从而适应中国的会计执业规则和环境。本课程主要介绍财政部于2007年开始正式实施的最新会计准则和制度,包括39个基本准则。在授课时着重介绍与国际会计准则有区别的内容,比较二者的差异,强调中国特色下一些业务的具体处理惯例。

推荐教材或主要参考书:《财务会计》(东北财经大学出版社);《财务会计》(西南财大出版社)财政部:《企业会计准则》;经济出版社:注册会计师考试专用教材《会计》

备注:理论课

 

Course Code: 402263020         Course Name: Chinese Financial Accounting and Principles

Total Hours: 32                 Credit: 2

Course Description:This course is facing the ACCA major, The students who study international accounting principles have less knowledge of  financial accounting principles of China. So this course can provide them the knowledge of  financial accounting principles of China and to help them perfect their knowledge system to get used to the accounting rules of china.

This course is focusing on the new  financial accounting principles of china which are on work in 2007. there are 39 basical accounting principles. It gives the different between international and Chinese accounting principles.

Textbook/Teaching material: financial Accounting

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