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财务会计又称对外报告会计,是企业会计的一个分支,它是以财务会计准则和会计制度为主要依据,对一个特定会计主体的引起会计要素变动的交易或事项,通过确认、计量、记录和报告等程序进行加工处理,以财务报表为主要内容的财务报告形式,定期向企业外部的会计信息使用者提供以财务信息为主的经济信息。本文对财务会计的融合教学课程设计进行了探讨。
Financial accounting, also known as external reporting accounting, is a branch of enterprise accounting. It is based on financial accounting standards and accounting system as the main basis for a specific accounting entity that causes changes in accounting elements of transactions or events through the confirmation, measurement, record and Reports and other procedures for processing, financial statements as the main content of the financial report form, regularly to the external accounting information users to provide financial information-based economic information. This article discusses the integration of financial accounting teaching design.