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College accounting students to determine the ability of the perfect career
College accounting students to determine the ability of the perfect career
Abstract: With the gradual accounting standards into line with international practices to enhance professional accounting personnel to determine the level of the problem even more urgent. College students in analyzing the accounting professional to determine the ability of the content, based on the current situation and proposed accounting profession of training college students to determine the ability of effective measures.
Keywords:: professional judgments; the accounting profession; Students
Accounting profession to determine the ability of the content refers to the accounting personnel in the accounting rules, corporate accounting standards, the State uniform accounting system and the relevant laws and regulations within the framework of constraints, according to corporate finance and operating characteristics of the environment, using their professional knowledge and professional experience, right a matter of accounting and financial accounting reports should be prepared to take the principles, methods and procedures in areas such as judgments and choices. The essence is in accounting policies and regulations to the extent permitted in the absence of clear rules to follow to make the experience under the premise of judgments.
1, the accounting students develop the ability to judge the necessity of professional
1. To improve the accounting profession to determine the ability of students to adapt to the needs of future employment
Accounting teaching in the accounting profession to enhance the students ability to judge, so that students embarking on the accounting work as soon as they find a combination of theory and practice points to become the focus of an accounting teaching. In practice, due to the diversity of their business and accounting treatment of choice, often requires an uncertain outcome with the accounting personnel transactions or events to make appropri
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