The dual-aspect concept is: Assets=Liabilities+Equity.
The money-measurement concept is: Accounting reports only facts that can be expressed in monetary amounts.
The entity concept is: Accounts are kept for equities as distinguished from the persons who own those entities.
The going-concern concept is: Accounting assumes that an equity will continue to operate indefinitely.
The asset-measurement concept is: Accounting focuses on the fair value of monetary assets and on the cost of nonmonetary assets. That is, it focuses on how we measure assets on the balance sheet. (查看原文)
There is no agreement among the accountants as regards the basic concepts of accounting. There is no uniformity in generally accepted accounting principles (GAPP). The terms-axioms, assumptions, conventions, concepts, generalizations, methods, rules, doctri...
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悠游反反智
清华大学出版社2013版
0 有用 夏天 2012-11-04 02:10:35
版本之奇特实属罕见，哈哈。这样的教材第一次看到。很有启发性。
1 有用 宝宝金水 2017-02-26 10:54:34
非常好的书，将基本知识写的简单易懂，轻松愉快的学到了知识，适合自学使用
1 有用 多肉杨梅来一杯 2011-11-18 19:15:25
我真心不懂我一学统计的学校为什么给开着门课
2 有用 月下团团尽侍炊 2014-04-13 22:10:12
这才是合情合理的教科书嘛~
1 有用 Elizabeth·dan 2013-07-29 15:47:09
很清晰，对于会计基础被人误导要死记硬背的初学者来说很适合！！guide!
0 有用 橘皮冰气球 2024-02-21 22:08:32 重庆
@2021-07-02 23:52:35
0 有用 小飞侠 2022-10-24 21:06:41 江苏
目前通过黄俊老师的课，做了以蔚来为蓝本的案例分析，横向对标通用，特斯拉，纵向梳理货币资金，应收账款和存货周期，还有金融资产和固定资产，负债（流动和非流动），基本对会计基本知识有了一定认识。
0 有用 Balthazar 2021-09-30 09:05:45
基础入门书，友善又清楚。
0 有用 港花花 2020-07-01 15:53:58
认真刷完了这本书后，期末会计卷面考了💯，所以必须五星嘛！
0 有用 烧锅炉的 2019-12-09 20:49:49
极好，会计学殿堂级入门教材