本文關鍵詞： 期股權 可辨認凈資產 賬面價值 盈余公積 權益法 貸記 留存收益 遞延所得稅負債 凈損益 借記 　出處：《財會通訊》2014年13期 　論文類型：期刊論文

【摘要】：正會計實務操作業(yè)務量大,涉及面廣,既具有相當?shù)睦碚撋疃?又具有較為復雜的技術性要求。這就要求廣大會計工作者在實踐中要不斷學習、探索、總結,持續(xù)提高職業(yè)技能。作為從事教學工作的廣大會計專業(yè)教師,特別是要求將復雜的會計業(yè)務進行深入淺出的講解,使會計專業(yè)學生在學習過程中真正理解和把握,日后為社會輸送合格的會計人才,是會計專業(yè)教學歷久彌新的課題。本文將筆者長期會計實務教學中較為成熟的幾點實務操作技巧進行了
[Abstract]:The practice of positive accounting has a large volume of business, involving a wide range of areas, has a considerable theoretical depth, but also has a more complex technical requirements, which requires the vast number of accounting workers to continue to learn, explore, summarize in practice, Continue to improve professional skills. As the majority of accounting teachers engaged in teaching work, especially require the complex accounting business to explain in depth, so that accounting students in the process of learning really understand and grasp, Transferring qualified accounting talents to the society in the future is a new topic in accounting teaching. This paper carries on several practical operation skills which are more mature in the author's long-term accounting practice teaching.
【作者單位】： 安徽經濟管理學院;
【基金】：安徽省教育廳人文社科項目《安徽省高職教育改革與發(fā)展——以會計學專業(yè)為例構建教學質量內部控制體系的研究》(編號:SK2012B124) 安徽省特色專業(yè)“會計與審計”(編號:20102003) 安徽省實踐教育基地“會計與審計”(編號:2012sjjd085)階段性研究成果
【分類號】：F233
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本文編號：1555839