Trending on TikTok

Buldak

Sunscreen

Sanrio

  • Search History
  • Trending
Shop Departments
Japan
Korea
Greater China
Best Sellers
New Arrivals
Sale
Gift Cards
Community
More
Sign in / Sign up

English

English 简体中文 繁體中文 한국어 日本語
{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

View Cart & Check Out Yamibuy
Yami

Nickname

Let us know how to properly address you.

Update Your Name
Account Orders Favorites
Points 0
Coupons 0
Gift Card Balance $0.00
{{ inviteNavTitle }}
Sign Out

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

北京市会计人员继续教育培训教材：企业会计继续教育

View Cart & Check Out Yamibuy
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Books Economy Accounting and Auditing
Jingdong book

北京市会计人员继续教育培训教材：企业会计继续教育

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Content Description

为加强我市会计管理工作，做好会计人员继续教育，提高会计人员业务能力，北京市财政局会计处与北京会计学会组织专家教授编写了一套《北京市会计人员继续教育培训教材》。该套书计划编写三本，分别是《企业会计继续教育》、《行政事业会计继续教育》和《农村会计继续教育》。在有关部门的支持配合下，经全体编写人员的共同努力，《企业会计继续教育》首先完稿付梓。
《企业会计继续教育》由中央财经大学、中国地质大学、首都经济贸易大学、北京信息科技大学的知名教授、部分市属企业集团总会计师、会计师事务所高级专家以及市财政局会计处有关人员共同编写。编写本书，弥补了我市多年来会计人员继续教育教材的不足，为广大财务会计人员学习会计知识，了解会计管理规定和要求，提供了专业教材。本书可以满足中级会计职称(含中级)以下会计人员继续教育学习的需要，各层级会计人员都可以从书中获得自己学习所需的相关知识。
Catalogue

第一篇 会计基础与管理知识
第一章 会计基础知识
第一节 会计工作的组织与管理
第二节 会计核算
第三节 会计凭证
第四节 会计账簿

第二章 会计管理知识
第一节 会计从业资格管理
第二节 会计人员继续教育
第三节 会计人员表彰
第四节 会计职称管理
第五节 会计代理记账管理
第六节 注册会计师管理
第七节 会计制度管理
第八节 会计监督
第九节 会计领军人才培训

第二篇 财务会计知识
第三章 财务会计概论
第一节 财务报告目标
第二节 会计要素确认与计量

第四章 存货
第一节 存货的确认和初始计量
第二节 存货收发核算的实际成本计价法
第三节 存货成本日常核算的简化方法
第四节 存货的期末计量和披露

第五章 固定资产
第一节 固定资产概述
第二节 固定资产的初始计量
第三节 固定资产的折旧
第四节 固定资产的后续支出
第五节 固定资产的处置

第六章 无形资产
第一节 无形资产概述
第二节 无形资产的确认和初始计量
第三节 开发支出
第四节 无形资产的后续计量
第五节 无形资产的期末计量和减值

第七章 金融资产
第一节 金融资产的定义和分类
第二节 以公允价值计量且其变动计入当期损益的金融资产
第三节 持有至到期投资
第四节 贷款和应收款项
第五节 可供出售金融资产
第六节 金融资产减值

第八章 长期股权投资
第一节 长期股权投资的初始计量
第二节 长期股权投资的后续计量
第三节 长期股权投资的处置

第九章 所得税
第一节 所得税会计概述
第二节 资产、负债的计税基础及暂时性差异
第三节 递延所得税负债及递延所得税资产的确认和计量
第四节 所得税费用的确认和计量

第十章 财务报告
第一节 财务报告的内容
第二节 财务报告的编制

第十一章 企业合并与合并财务报表
第一节 企业合并概述
第二节 同一控制下的企业合并
第三节 非同一控制下企业合并
第四节 合并报表概述
第五节 合并财务报表的编制程序

第三篇 财务管理知识
第十二章 财务报表分析
第一节 财务报表分析逻辑切人点
第二节 战略分析
第三节 会计分析
第四节 财务分析
第五节 前景分析

第十三章 全面预算管理
第一节 全面预算管理概述
第二节 全面预算管理体系
第三节 全面预算基本编制方法
第四节 全面预算编制方法比较

第十四章 财务风险管理
第一节 财务风险的概念及种类
第二节 财务风险管理假设及其管理流程
第三节 财务风险识别方法
第四节 财务风险管理策略及其运行机制

第十五章 企业绩效评价
第一节 企业绩效评价体系的基本内容
第二节 企业绩效评价指标体系及评价标准
第三节 企业绩效评价的工作组织
第四节 评价结果与评价报告

第四篇 企业内部控制知识
第十六章 内部控制基础理论
第一节 内部控制的概念、目标和作用
第二节 内部控制要素
第三节 企业建立与实施内部控制的必要性和原则
第四节 企业内部控制规范体系

第十七章 内部环境控制
第一节 组织架构
第二节 发展战略
第三节 人力资源
第四节 社会责任
第五节 企业文化

第十八章 具体业务活动控制
第一节 资金活动控制
第二节 采购业务
第三节 资产管理
第四节 销售业务
第五节 研究与开发
第六节 工程项目
第七节 担保业务
第八节 业务外包
第九节 财务报告

第十九章 控制手段
第一节 全面预算
第二节 合同管理
第三节 内部信息传递
第四节 信息系统

第二十章 企业内部控制评价
第一节 企业内部控制评价的目的、原则和要求
第二节 内部控制评价的内容和规范
第三节 内部控制评价的程序
第四节 内部控制缺陷的认定
第五节 内部控制评价报告
Book Abstract

（二）诚实守信
诚实守信是做人的基本准则，也是公民道德规范的主要内容。我国著名会计学家潘序伦先生认为，“诚信”是会计职业道德的重要内容。他终身倡导：“信以立志，信以守身，信以处事，信以待人，毋忘‘立信’，当必有成”，并将其作为立信会计学校的校训。在现代经济社会，“诚信”尤为重要，市场经济是“法制经济”、“契约经济”，更是“信用经济”。可以说，信用是维护市场经济步人良性发展轨道的前提和基础，是市场经济赖以生存和发展的基石。
（三）廉洁自律
廉洁自律要求会计人员公私分明、不贪不占、遵纪守法、清正廉洁。这是会计职业的特点决定的，是职业道德的内在要求和行为准则。会计活动涉及国家单位、投资者、债权人等多方面，会计人员如何处理直接影响他们的利益，会计从业人员只有自身做到廉洁自律，才能理直气壮地行使核算和监督的会计职能，保证会计活动的正常进行。
（四）客观公正
客观是指按事物的本来面目去反映，不掺杂个人的主观意愿，也不为他人意见所左右，既不夸大，也不缩小。对于会计职业和会计工作而言，客观主要包括以下两层含义：一是真实性，即以客观事实为依据，真实地记录和反映实际经济业务事项；二是可靠性，即会计核算要准确，记录要可靠，凭证要合法。公正就是公平正直，没有偏失，但不是中庸。对于会计职业和会计工作而言，公正主要包括以下三层含义：一是国家的会计准则、制度要公正，会计准则、制度是为众多主体和社会公众所制定的，它不应偏袒任何一个特定的主体，任何一个主体都能平等地运用会计准则、制度。二是执行会计准则、制度的人，即公司、企业单位管理层和会计人员不仅应当具备诚实的品质，而且应公正地开展会计核算和会计监督工作，即在履行会计职能时，摒弃单位、个人私利，公平公正，不偏不倚地对待相关利益各方。三是注册会计师在进行审计鉴证时应以超然独立的姿态，进行公平公正的判断和评价，出具客观、适当的审计意见。
Introduction

为加强我市会计管理工作，做好会计人员继续教育，提高会计人员业务能力，北京市财政局会计处与北京会计学会组织专家教授编写了一套《北京市会计人员继续教育培训教材》。该套书计划编写三本，分别是《企业会计继续教育》、《行政事业会计继续教育》和《农村会计继续教育》。在有关部门的支持配合下，经全体编写人员的共同努力，《企业会计继续教育》首先完稿付梓。
《企业会计继续教育》由中央财经大学、中国地质大学、首都经济贸易大学、北京信息科技大学的知名教授、部分市属企业集团总会计师、会计师事务所高级专家以及市财政局会计处有关人员共同编写。编写本书，弥补了我市多年来会计人员继续教育教材的不足，为广大财务会计人员学习会计知识，了解会计管理规定和要求，提供了专业教材。本书可以满足中级会计职称(含中级)以下会计人员继续教育学习的需要，各层级会计人员都可以从书中获得自己学习所需的相关知识。

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
Clip coupons
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee
View details
Region

{{ regionInfo.title }}

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g
144

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review

  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Load more reviews

Review

Yami Yami

{{commentDetails.user_name}}

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ reply.reply_user_name }}reply to{{ reply.parent_user_name }}

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book