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Introduction
Overview
Covers the theoretical structure of financial accounting, required financial statements, revenue recognition, operating assets ,current liabilities, coverage of accounting for investments, non-current liabilities and equities, accounting for income taxes, derivatives, accounting changes, statement of cash flows and earnings per share.
Field of Study
Accounting
会计学(Accounting)是以研究财务活动和成本资料的收集、分类、综合、分析和解释的基础上形成协助决策的信息系统,以有效地管理经济的一门应用学科,它的研究对象是资金的运动。
Related Field of Studies
Course Map