会计信息与资本市场概述(英文版)(ppt 67页)
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点击下载会计信息与资本市场概述(英文版)目录:
一、The current SEC commissioners
二、International Accounting Standards
三、“Big Four” International Accounting Firms
四、Auditor Opinions
五、The users of financial statements
六、Financial Accounting and Tax Accounting
七、Goals of this course
八、Analyst Reports
九、Accounting-based Valuation
十、How important is accounting information?
十一、Accounting concepts and principles
十二、Entity concept
十三、Reliability principle (objectivity principle)
十四、Historical Cost Principle
十五、Going-concern concept
十六、Stable-of-monetary-unit concept
十七、Conservatism principle
十八、Conservatism principle - examples
十九、Accrual Accounting
二十、Financial Statements
二十一、What accounts go where?
二十二、Financial Statements
二十三、Financial Statement: Income Statement
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