会计英语培训课件(英文版)(ppt 20页).pptVIP

Course Title;Learning objectives;Main contents;1.1 accounting is an information system;1.2 forms of organization;1.3 the framework for the preparation and presentation of financial statements;Framework for the preparation and presentation of financial statements Objectives of financial statements and underlying assumptions（会计基本假设） Qualitative characteristics of financial statements Elements of financial statements Concepts(概念）of capital and capital maintenance;Some important principles (1) distinguishment between capital expenditure and revenue expenditure principle Object