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會計學(含中級會計學)(高普考、三四等特考、地方特考、會計師考試專用)
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會計學(含中級會計學)(高普考、三四等特考、地方特考、會計師考試專用) 
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Item No.:335208 BKTW-0010727912
  
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ISBN: 9789864722082
Author: 蕭靖
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作者:蕭靖
出版社:志光
出版日期:2016年08月18日
語言:繁體中文
版別:初版
装订:平裝
页数:576
印刷:單色印刷
分級:普級
ISBN:9789864722082

內容簡介



會計是企業的語言,所以有人說會計是商學之母,然而在所有的會計學科中,會計學(含中級會計學)是最重要的學科之一,舉凡重大的會計考試,一定都會考會計學(含中級會計學),如高普考(財稅行政、會計、審計、金融等類科)、稅務特考、地方政府考試、檢查事務官財經實務組考試、會計師考試、會計研究所考試等,不勝枚舉。而會計準則會隨時代變遷而有所改變,有改變才會進步,所謂法與時轉者治,即是如此,2013年是改變台灣會計發展重要的一年,台灣開始採用國際會計準則,採用國際會計準則的優點包括提升資本市場的國際評比與形象、吸引外資投資國內資本市場,國際會計準則的核心價值是採公允價值會計、原則式會計,也強調管理角度下會計與組成分(組件)會計,這些觀點與我們以前採用美式觀點會計有重大不同,台灣的會計從業人員、會計的教育與國家考試都將以國際會計準則為依規。



筆者講授會計學(含中級會計學)多年,用過許多相關教科書,有些書又過於艱澀,有些又過於簡單,有些則範例、練習不足,緣此,而有本書之作,本書撰寫以國際會計準則為範圍,內文多以釋例說明,並廣泛收集近年高普考、稅務特考、關務特考、地方特考、會計研究所考試有關考題,以利讀者參加相關會計考試。



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