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非货币性资产交换
文章导读： （一）掌握非货币性资产交换的认定 （二）掌握非货币性资产交换具有商业实质的条件 （三）掌握不涉及补价情况下的非货币性资产交换的核算 （四）掌握涉及补价情况下的非货币性资产交换的核算...
更新时间：2008-5-28 13:35:00 阅读次数：311
初级会计实务
文章导读： 重点难点解析 第一章总论 本章重点掌握会计的概念、职能和对象；掌握会计要素及其基本特征；掌握会计等式；熟悉会计核算的基本前提，熟悉会计核算的一般原则。 (一)会计的概念 ...
更新时间：2008-5-28 13:28:00 阅读次数：326
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