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Jingdong book

海关高等教育教材：会计学习题与案例

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Jingdong book

海关高等教育教材：会计学习题与案例

Name: 海关高等教育教材：会计学习题与案例
Brand: Jingdong book
SKU: 3110002781
Price: 48.62 USD
Availability: OutOfStock

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Content Description

《会计学》是高校经济、管理类专业必修的课程。通过《会计学》的学习，让学生掌握会计的基本原理和基本方法，了解会计信息的加工过程，理解各项会计要素、会计指标的经济涵义，并能够熟练地运用各项会计政策和阅读会计报表。
《会计学》是一门技术性很强的学科，具有很强的操作性。为了帮助学生更好地掌握各章的内容，提高解决问题和分析问题的能力，我们编著了这本《会计学习题与案例》，作为《会计学》的辅导教材。
本辅导教材分为两部分：上篇“会计学习题与答案”和下篇“会计学案例及分析”。
上篇的设计突出“三基”的基本训练，以帮助学生理解和掌握会计核算的基本理论、基本方法和基本技能。习题的题型多样、内容丰富、覆盖面大，有单项选择题、多项选择题、判断题、名词解释、思考题及业务题等，具有较强的应用性和实用性。答案则是通过对练习题的解答或演练，引导学生全面地掌握会计学的基本内容和基本方法，并检验学习效果，以提高学生的实际操作能力。
下篇旨在促使学生理论联系实际，激发学生的兴趣。书中设计的各个案例均取材于国内真实的企业经营和会计活动，直接面对我国企业会计实务发生的各种问题。通过对案例的思考、分析和讨论，可以帮助学生运用所学的会计知识和核算方法，分析和解决企业面临的实际会计问题，以提高学生的专业思维能力、判断能力和分析能力。

Catalogue

上篇会计学习题与答案
第一章总论
习题
答案
第二章账户与复式记账
习题
答案
第三章制造业主要经济业务的核算
习题
答案
第四章会计凭证
习题
答案
第五章会计账簿
习题
答案
第六章账户分类
习题
答案
第七章账务处理程序
习题
答案
第八章会计电算化
习题
答案
第九章流动资产
习题
答案
第十章长期资产
习题
答案
第十一章负债
习题
答案
第十二章所有者权益
习题
答案
第十三章收入、费用和利润
习题
答案
第十四章会计报表
习题
答案
第十五章会计报表分析
习题
答案
下篇会计学案例及分析
案例一小出纳大问题
案例二 “多管齐下"。私设“小金库"
案例三几条“棉虫"毁掉一个企业
案例四账外账揭开260多万元涉税大案
案例五四川长虹的应收账款危机
案例六 “中华珠宝"的陨落
案例七字航存货管理
案例八宝钢存货减值吞噬七成利润
案例九大族激光研发费用资本化增厚业绩
案例十雅戈尔股权投资失败案例
案例十一健康元投资失利，公允价值损失巨大
案例十二 ST科龙减值准备暗藏玄机
案例十三非经常损益导致净利润暴增近百倍
案例十四 ST花炮财务造假
案例十五华源制药会计造假
案例十六中航油巨亏始末
案例十七金荔科技虚增收入近两亿
案例十八万科公司基本财务比率分析
案例十九中国平安2008年度财务报表分析
案例二十福田汽车现金流管理

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Jingdong book

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