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一、理解收入、收益等基本概念 二、掌握商品销售入收入、提供劳务收入和让渡资产使用权收入以及建造合同等收入的确认方法与会计程序 三、掌握费用构成及其会计处理方法

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市场导向的战略计划 是在组织目标、 能力、资源及 其所处的各种不断变化的市场 机会之间建立 和保持一种可行 的适应性的过程

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An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

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