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Advanced Accounting Practice Course syllabus (2009) [Paperback]
Edité par
Economic Science Press; 1 edition (June 1. 2009), 2000
ISBN 10 : 7505877569
ISBN 13 : 9787505877566
Neuf
paperback
Vendeur : liu xing, Nanjing, JS, Chine
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paperback. Etat : New. Ship out in 2 business day, And Fast shipping, Free Tracking number will be provided after the shipment.Paperback Pages Number: 186 Language: Simplified Chinese Publisher: Economic Science Press; 1st edition (June 1. 2009). senior accounting practice subject syllabus (2009) by the national professional accounting qualification exam Leading Group Office to develop. Accounting practices subject syllabus (2009) in accordance with the accounting professional duties Trial Ordinance (Central Title Reform Leading Group on April 10. 1986 forward). the Interim Provisions of the accounting professional and technical qualification examinations (financial Ministry of Personnel) and the 2009 Senior Accountant qualification evaluation combined with work-related issues notice (General Office of Human Resources and Social Security Ministry. the Ministry of Finance General Office in April 17. 2009 September 8. 2000 issued) to develop. is the basis of the senior accountant examination proposition. Senior accounting practice subject syllabus (2009) requires the examination staff have mastered the basic knowledge and accounting business processing capabilities based on highlighting the importance and practical. emphasizing on economic activity in more complex accounting operations and related issues. judgments. propose viable solutions for strengthening economic and financial and accounting management. increase economic efficiency services. Accounting practices subject syllabus (2009) from the Help . test content and sample test questions. composed of three parts. Part introduces the outline of the basis set. the examination objectives. examination requirements and examination staff on the extent of knowledge points mastered; the content of the examination section introduces the examination of knowledge and a brief content; sample test introduces the kinds of questions and paper style. . Candidates understand and master the Advanced Accounting Practice subjects syllabus (2009) content. it shall meet the following basic requirements: (a) to understand and master the principles and their specific application of the four classifications of financial assets. financial assets of the initial measurement and subsequent measurement methods and their accounting treatment. financial liabilities and equity instruments recognition and measurement principles. understanding of the recognition and measurement principles of the transfer of financial assets. able to deal with the conversion of the different categories of financial assets in practice. and hybrid financial instruments split. (B) to master and apply the method to determine the principles and the provision or reversal of asset impairment. the impairment of the asset analysis. the reversal of the judgment to determine the recoverable amount (or net realizable value) and the provision or the impairment of rationality. (C) to understand and master the conditions of recognition of revenue. income Can you confirm the formation of complex transactions or events which occur in practice and how to measure to make a reasonable judgment. (D) to understand and grasp the long-term equity investment in the initial cost to determine the subsequent measurement. disposal. under common control business combinations and non-enterprises under common control with the merger date (the date of purchase) accounting principles. as well as the merger of the Japanese financial statements method of preparation. the correctness of the business combination accounting treatment in practice to make reasonable judgments. (E) understand and master the recognition and measurement principles of the deferred income tax assets and deferred tax liabilities; to make a reasonable judgment on the correctness of the income tax accounting treatment practice. (F) to understand and grasp the matter of recognition. measurement and disclosure principles. practice or matters arising from liability recognition. measurement and disclosure of the rea. N° de réf. du vendeur LY1446
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