辽宁2010年自考中级财务会计(一)考试大纲（Liaoning 2010 self taught intermediate financial accounting (I) examination outline）.docVIP

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辽宁2010年自考中级财务会计(一)考试大纲（Liaoning 2010 self taught intermediate financial accounting (I) examination outline）.doc

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辽宁2010年自考中级财务会计(一)考试大纲（Liaoning 2010 self taught intermediate financial accounting (I) examination outline）

辽宁2010年自考中级财务会计(一)考试大纲（Liaoning 2010 self taught intermediate financial accounting (I) examination outline） Class number: 7384 Teaching materials: Intermediate Financial Accounting (2007 Edition), Yang Jinguan, Zong Wenlong, China Finance Economics Press, September 2007 This syllabus for the accounting profession (application undergraduate) intermediate financial accounting courses, the course theoretical course examination content for 3 credits. The first chapter is introduction Section 1 Characteristics of enterprise financial accounting Mastering the two major accounting branches of modern enterprises (B) Understand the characteristics of intermediate financial accounting (A) Second financial accounting objectives, assumptions and foundations Understand the basic theory of financial accounting system (A) Focus on the objectives of financial accounting (B) Focus on the basic assumptions of financial accounting (C) Understanding the fundamentals of financial accounting (A) The third section is the financial accounting elements and their confirmation and measurement Master the elements of financial accounting (B) Grasp the confirmation of financial accounting elements (A) Focus on the measurement of financial accounting elements (C) The fourth section, financial accounting information quality requirements Understand the quality characteristics of financial statements (A) Mastering the quality requirements of financial accounting information in our country (C); The fifth section is the enterprise financial accounting standard Understanding the need for financial accounting standards (A) Grasp the contents of financial accounting standards (B) The second chapter, money, funds and receivables Section 1 Monetary Fund Accounting Grasp the cash calculation (B) Focus on bank accounts (A) Master other monetary fund accounting (A) Second accounts receivable and accounts receivable calculation Key accounts receivable accounting (B); Master the scope, valuation and account ha