B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
This course provides a practical overview of basic principles of financial and managerial accounting.
该课程从实际的角度介绍了财务会计和管理会计的基本原理。
The above accounting information is also called accounting elements, which form the basic structure of financial statements.
上述会计信息亦称为会计要素，它们构成财务报表的基本框架。
There are three basic financial statements which are the end products of financial accounting: Balance Sheet, Income statement and the statement of Cash Flows.
财务会计的最终产品是三种基本报表：资产负债表、收益表和现金流量表。
Through hedge accounting, the accounting recognition of hedging profit and loss in the financial market can be delayed after the corresponding profit and loss exposed by basic risk are recognised.
通过对冲会计法，金融市场对冲的收益和损失的会计认可被推延至基础风险暴露的相应收益和损失得到认可之后。
Determining the objectives of financial accounting is a basic problem of accounting theory.
财务会计目标是财务会计理论的一个基本问题。
The basic standard implies some basic postulates (assumptions); clearly confirm objectives of financial reporting and qualitative requirement of accounting information.
基本准则暗含着若干会计基本假设，明确了财务报告的目标和会计信息质量要求。
On one hand, whether the accounting information will assist in making financial strategies is the basic function of financial accounting.
从会计理论的需要看，财务信息的决策有用性是财务会计的立身之本。
Accounting is based accounting and the financial and economic work of the basic links.
会计基础工作是会计工作和财政经济工作的基本环节。
The financial accounting work is an important component of an economic management, give play to important basic function in national economy.
会计工作是经济管理工作的重要组成部分，在国民经济中发挥着重要的基础性作用。
The basic accounting course content can not be launched in depth and a semester's financial accounting course can not achieve the common business training for a skilled level.
财务会计课程是财会类专业学生在校期间第二学期开设的一门专业必修课，在学习这门课程时，结合实际工作中常见业务，要求学生动用通用记账凭证和相关账簿进行实际操作训练。
The basic accounting course content can not be launched in depth and a semester's financial accounting course can not achieve the common business training for a skilled level.
财务会计课程是财会类专业学生在校期间第二学期开设的一门专业必修课，在学习这门课程时，结合实际工作中常见业务，要求学生动用通用记账凭证和相关账簿进行实际操作训练。
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