初级会计第三章(国外英语资料).docVIP

初级会计第三章(国外英语资料) This article is contributed by moron wood Powerpoint documents may be a poor experience at the WAP end. It is recommended that you choose TXT, or download the source file to the native view. The third chapter Accounts and accounts Accounts and accounts Teaching teaching goals and requirements Accountant course setting should be made through the learn, necessary, understand the relationship between accounts and subjects, to learn the structure of the account name account. Teaching key and difficult Focus are subject, account and the differences and relations between them, with the basic structure of accounting account is also important content. The meaning of the main content accounting subject and its main contents; The meaning of the accounting subject and its main contents; The relationship between the contents, the basic structure, the account and the subject. The relationship between the contents, the basic structure, the account and the subject. Section 2 accounts for section 2 of the accounting section The school of accounting, henan university of finance and economics Section 1 accounting subjects The definition of an accounting subject background Accounting elements reflect economic business is broad, the accounting elements reflect economic business is broad, accounting, as a kind of management activities, as a kind of management activities, is necessary for enterprise economic business in the whole picture, should be specific, the business view, should be embodied, description of the specific conditions of the enterprise capital movement, specific circumstances, provide comprehensive accounting of reflects the enterprise economic activity Therefore, should take six accounting elements are classified, expected, therefore, should take six accounting elements are classified, the formation of multiple layers of accounting elements reflect a specific classification, reflects the multiple layers of a specific accounting elements classified projec