浏览本商品所属分类：首页 > 管理 > 会计/财务 > 国际会计
《国际会计》[已经缺货]
国际会计
作者：李金兰
译者：
开本：0
ISBN：750584069		 出版社：经济科学出版社
出版日期：2004-06-01
装帧：
书夫曼编号：846404
原价： 16 元
普通会员：14.96元 　一星会员：14.51元
二星会员：14.21元 　三星会员：13.91元
内容简介

本书依据初步形成的国际会计结构体系，侧重介绍了国际会计领域的基础性和实用性课题，主要包括：导致各国会计存在差导师及促使国计会计产生的环境，国际间会计模式的主要分类，会计、审计的国际协设以及外币折算，通货膨胀、合并报表会计处理的观点和方法等。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                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目录

第一章      总论
  第一节    国际会计概述
  第二节    国际会计的研究内容
  第三节    会计模式的分类
第二章    比较会计模式
  第一节    美国会计
  第二节    英国会计
  第三节    德国会计
  第四节    加拿大会计
第三章    比较会计模式
  第一节    法国会计
  第二节    荷兰会计
  第三节    日本会计
  第四节    中国会计
第四章      国际会计的协调
  第一节    国际会计协调的意义
  第二节    会计协调的政府间国际组织
  第三节    会计协调民间国际组织
  第四节    国际会计准则与协调
第五章    外币会计
  第一节  外币会计的基本概念
  第二节    外币交易会计
  第三节    外币报表折算
  第四节    外币会计的国际协调
第六章    通货膨胀会计
第七章    企业合并与合并财务报表
第八章    国际审计


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